https://www.taxtmi.com/caselaws?id=296124 Consumers of Damodar Valley Corporation electricity were not directly liable for electricity duty under the unamended Bihar Electricity Duty Act, 1948 and the 1949 Rules, because the recovery scheme did not treat them as assessees; prior registration did not change that position. Surcharge under Section 3A was also unrecoverable from consumers, as the statute barred shifting that burden onto them. The retrospective amendment made by Section 5 of the Jharkhand Electricity Duty (Amendment) Act, 2011, which fastened direct liability on all consumers, was held arbitrary and violative of Article 14 because it created an unworkable and unguided recovery framework. The challenge to the remaining provisions of the 2011 Amendment Act was left open. en-us Tue, 03 Apr 2012 00:00:00 +0530 Tue, 06 Jul 2021 09:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296124 Consumers of Damodar Valley Corporation electricity were not directly liable for electricity duty under the unamended Bihar Electricity Duty Act, 1948 and the 1949 Rules, because the recovery scheme did not treat them as assessees; prior registration did not change that position. Surcharge under Section 3A was also unrecoverable from consumers, as the statute barred shifting that burden onto them. The retrospective amendment made by Section 5 of the Jharkhand Electricity Duty (Amendment) Act, 2011, which fastened direct liability on all consumers, was held arbitrary and violative of Article 14 because it created an unworkable and unguided recovery framework. The challenge to the remaining provisions of the 2011 Amendment Act was left open. Case-Laws Indian Laws Tue, 03 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296124