VAPI INDUSTRIES ASSOCIATION Vs. STATE OF GUJARAT

JUDGEMENT

(1.) In the present petition, the petitioner Vapi Industries Association has challenged communications annexed at Annexure 'A' collectively.

(2.) Short controversy involved in this petition is with respect to the retrospective increase in electricity duty effected by the State Government on the electricity consumption by GIDC in particular in this case for the purpose of providing certain essential services in the Vapi Industrial area of the GIDC.

(3.) It is the case of the petitioner that GIDC is required to provide certain essential services such as water, drainage, sewerage etc in the GIDC Industrial area at Vapi and GIDC in turn collects charges including water charges, electricity charges etc. Till the year 1989, the State Government permitted GEB to collect electricity charges from the GIDC along with electricity duty at the rate of 20%. However, on an audit objection, such electricity duty was sought to be increased to 60%.