Himachal Pradesh Water Cess Act, 2023 Ultra Vires & Beyond State Competence: HC

N.H.P.C. Ltd. Vs State of H.P. & Ors (High Court Himachal Pradesh)

Himachal Pradesh High Court quashes the Water Cess on Hydropower Electricity Generation Rule, 2023, declaring it unconstitutional and beyond state legislative competence and held as follows

(i) The provisions of the Himachal Pradesh Water Cess on Hydropower Electricity Generation Act, 2023, are declared to be beyond the legislative competence of the State Government in terms of Articles 246 and 265 of the Constitution of India and, thus, ultra vires the Constitution.

(ii) Consequently, the Himachal

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