SHARMA METAL ROLLING MILLS Vs. GUJARAT ELECTRICITY BOARD

JUDGEMENT

(1.) In this group of matters, petitioners have prayed for a declaration that section 2 (2) (a) and Section 3 of the Bombay Electricity Duty (Gujarat Amendment) Act, 1988 (Gujarat Act No. 7 of 1988) are unconstitutional and ultravires being violative of the fundamental rights guaranteed under Part III of the Constitution of India and, therefore, unenforceable as against the petitioners and consequently, have prayed to quash and set aside the demand at Annexure 'A' to the petition.

(2.) With a view to dispose of this group of matters, short facts are required to be taken into consideration, and such facts, as it appears in one of the Special Civil Applications, being Spl. C.A. No. 5723/81, are as under :-

(3.) It is contended before us that the first and second respondents occupied themselves with the implementation of the aforesaid judgment, issued notices to some of the petitioners to attend the hearing before the 2nd respondent and to furnish the relevant data necessary for a decision. It it further contended that however, the 1st respondent in the meanwhile moved the appropriate machinery and ultimately an Ordinance known as Gujarat Ordinance No. 3/88 called the Bombay Electricity Duty (Gujarat Amendment) Ordinance 1988 was promulgated with a view to further amend the Bombay Electricity Duty Act, 1958. Thereafter, the State Legislature by Gujarat Act No. 7 of 1988 called the Bombay Electricity Duty (Gujarat amendment) Act, 1988, amended Bombay Electricity Duty Act, 1958. It is in this background the case before us is to be appreciated.