VIJAYA STEELS LIMITED, KALLANAYAKANAHALLI, ANCHEPALYA POST, KUNIGAL TALUK, KUNIGAL Vs. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, BENGALURU AND OTHERS

JUDGEMENT

(1.) The common prayer made by the petitioners in all these writ petitions are for issuance of writ of mandamus or any other appropriate writ order or direction declaring the that respondents have no authority to collect electricity tax on the energy purchased and consumed from sources outside the State of Karnataka by the petitioners through inter-State open access; and to declare the that same is illegal, untenable and ultra vires the Constitution of India. Petitioners have also sought for a writ of certiorari or order or direction quashing demand notice Annexure-A, dated 20th Feb., 2016 issued by the second respondent at the behest of the first respondent and also declare the same as illegal and arbitrary.

(2.) In Writ Petition No. 38406 of 2013 a prayer has been made to declare sub-sections (1) and (2) of Sec. 3 of the Karnataka Electricity (Taxation on Consumption) (Amendment) Act, 2013 as unconstitutional and ultra vires of the Constitution of India. In this petition, the learned Counsel appearing for the petitioners submitted that he would like to file a memo for withdrawing the writ petition. Therefore, the Registry was directed to de-link this petition from Writ Petition No. 29195 of 2015 and connected petitions. Despite submission made by the petitioner that he would file a memo for withdrawal of the writ petition, so far, no memo is filed seeking to that effect.

(3.) The learned Counsel appearing for the petitioners submitted the that first petitioner is the Association of various Sugar Mills established in the State of Karnataka and registered under Karnataka Societies Registration Act, 1960. Its primary object is to espouse the cause of its Members and on its roll it has more than forty sugar mills. It can sue and be sued by its name. The second and third petitioners are the Sugar Mills having cogeneration facility and are affected by the legislation impugned. The Karnataka Electricity (Taxation on Consumption) (Amendment) Act, 2013 (for short, hereinafter referred to as 'the Act') effected changes to Sec. 3 of the Karnataka Electricity (Taxation on Consumption) Act, 1959. The amended Sections are as follows: