https://www.taxtmi.com/caselaws?id=192717 A tariff surcharge under the Electricity (Supply) Act was examined against Article 14 and was upheld because the Board could classify consumers by category where the classification had a rational nexus with the levy's object. The surcharge was also held to validly cover increased costs of generation and purchase of electricity, as the tariff formula was not limited to fuel payments alone. The absence of provisional bills did not invalidate the levy because the relevant tariff clause was enabling, not mandatory. The Board was not required to assess each consumer's individual capacity to pay within the same class. en-us Fri, 02 Mar 1984 00:00:00 +0530 Wed, 14 Jun 2017 16:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192717 A tariff surcharge under the Electricity (Supply) Act was examined against Article 14 and was upheld because the Board could classify consumers by category where the classification had a rational nexus with the levy's object. The surcharge was also held to validly cover increased costs of generation and purchase of electricity, as the tariff formula was not limited to fuel payments alone. The absence of provisional bills did not invalidate the levy because the relevant tariff clause was enabling, not mandatory. The Board was not required to assess each consumer's individual capacity to pay within the same class. Case-Laws Indian Laws Fri, 02 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192717