Levy of electricity duty on ‘net charges’ is ultra vires to Bihar Electricity Duty Act, 1948

Pali Hill Breweries Private Limited Vs State of Jharkhand (Jharkhand High Court) Jharkhand High Court held that levy of electricity duty on the basis of ‘net charges’ as introduced by the 1st Amendment Act, 2021 is ultra vires to the Bihar Electricity Duty Act, 1948. Accordingly, 1st Amendment Act, 2021 and the Rules, 2021 are declared ultra vires to the Act, 1948. Facts- In the present batch of writ petitions, the petitioners have challenged the vires and validity of Sections 2 and 3 of the Jharkhand Electricity Duty (Amendment) Act, 2021 (Jharkhand Act 16 No.05 of 2021) notified in the ...