(1.) THE appellant company approached learned Single Judge by filing writ petition against the notification dated May 17, 1995 of the State of Rajasthan whereby price/charges for water supply in bulk for industrial purposes have been raised from Rs. 10 per 1000 CFT to Rs. 20 per 1000 CFT. Learned Single Judge vide order dated October 6, 1999 dismissed the writ petition.
(2.) THE appellant company is, thus, before us.
(3.) IN Municipal Committee Patiala vs. Model Town Residents Association (2007) 8 SCC 669 their Lordships of Supreme Court indicated that:- (Para 20) ". . . . . It is always open to the State Legislature, particularly in tax matters, to enact validation laws which apply retrospectively. The High Court cannot take away the power of the State Legislature to amend the tax law retrospectively. The basis of the law can always be altered retrospectively. " It was further observed that:- (Para 30) "the Court cannot usurp the functions assigned to the legislative bodies under the Constitution and even indirectly require the legislature to exercise its power of law making in particular manner. The court cannot assume to itself a supervisory role for the law making power of the legislature under the provisions of the Constitution. The High Court must ensure that while exercising its jurisdiction which is supervisory in nature it should not over step the well recognized bounds of its own jurisdiction. "