https://www.taxtmi.com/caselaws?id=396860 Section 3(1) of the Chhattisgarh Upkar Adhiniyam, 1981 was upheld against Article 14 challenge because the levy applied within a uniform statutory framework to similarly placed distributors. The demand notices for Energy Development Cess were also sustained: the Act, read with the incorporated electricity duty machinery, was treated as a complete code fixing liability, payment, returns, default consequences, and recovery, so no separate pre-demand hearing or fresh assessment was required where dues were ascertainable from supply figures. Interest on delayed payment, including rates notified up to 24% per annum, was not found arbitrary or penal because graded rates were applied according to the period of default. en-us Tue, 21 Jan 2020 00:00:00 +0530 Mon, 24 Aug 2020 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396860 Section 3(1) of the Chhattisgarh Upkar Adhiniyam, 1981 was upheld against Article 14 challenge because the levy applied within a uniform statutory framework to similarly placed distributors. The demand notices for Energy Development Cess were also sustained: the Act, read with the incorporated electricity duty machinery, was treated as a complete code fixing liability, payment, returns, default consequences, and recovery, so no separate pre-demand hearing or fresh assessment was required where dues were ascertainable from supply figures. Interest on delayed payment, including rates notified up to 24% per annum, was not found arbitrary or penal because graded rates were applied according to the period of default. Case-Laws Indian Laws Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396860