TaxTMI 
TaxTMI 
1986 (3) TMI 85
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....d in manufacturing different products in its factories at Ennore, Ranipet and Nellikuppam and for availing of high tension current supply, it had entered into agreements with Tamil Nadu Electricity Board. Tariff rates have been fixed based on S.46 of the Electricity Supply Act, 1948. Sec. 49 thereunder provides as to what are the factor that should be taken into account for fixing tariffs. Along side the said Act, Tamil Nadu Government had enacted Tamil Nadu Act 14 of 1946 declaring electricity as one of the essential articles. This Act was replaced by Tamil Nadu Act 29 of 1949 known as Tamil Nadu Essential Articles Control and Regulationing (Temporary Powers) Act, 1949, which came into force on 30-9-1950, and therein electricity is a notif....
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.... Tariff to be evolved, and the State Act being repugnant to the Central Act, it is invalid. Regarding the assent claimed to have been received from the President under Art. 201, it is void, because no reasons have been made out as to why a different law from the existing Central Law should obtain in Tamil Nadu. The impugned Act is also hit by Art. 13, 14 and 19(1)(g) of the Constitution. When a demand was made on 3-9-1979, for the month of August, 1979 which included the so-called arrears relating to Central Excise Surcharge, petitioner pointed out that as Special tariffs govern the supply of energy, the demand is not proper. Fourth respondent has sent a communication on 15-10-1979, reiterating that the surcharge of three paise per unit is ....
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....d by it due to loss of energy on the transmission and also to cover Central Excise duty on coal and to meet expenses in laying lines, etc. As for repugnancy, it is stated that the assent having been received under Art. 201, Tamil Nadu Act 1 of 1979 would prevail cover Electricity Supply Act 1948 and that Legislation had been undertaken for the purpose of retrospective levy. On the petitioner relying upon Sec. 64-A of the Sale of Goods Act, it is stated that he cannot question the wisdom of State legislature in passing the enactment, even though a provision exists in Sale of Goods Act for recovering the amounts paid by Electricity Board towards Central Excise. 6. Mr. S. Ramasubramaniam, learned Counsel appearing for some of the petitioner....
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....either prospective or retrospective. In Government of Andhra Pradesh v. Hindustan Machine Tools, AIR 1975 S.C. 2037, it was held that the power of the Legislature to pass a law postulates the power to pass it prospectively as well as retrospectively the one no less than the other, and that would be within the scope of the legislative competence of the legislature and subject to other Constitutional limitations, the power of the Legislature to enact laws is plenary. In the same volume at page 2299 (Smt. Indira Nehru Gandhi v. Raj Narain) dealing with a retrospective amendment giving effect to the definition of the word 'candidate' and making it retrospective in its application. It was held it is within the unquestionable powers of Parliament....
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....the excise duty suffered by the Board. Apart from paying the excise duty of two paise covered by item 11(E) of Excise Act, the Board was also liable to pay excise duty on coal. The calculation sheet produced will show that Board has taken into account the excess rate it had to pay to Neyveli Lignite Corporation and the increase in escalation charges, payable to Neyveli Lignite Corporation and other incidental charges. The entirety of one paise collected is no doubt not covered only by excise duty levied, but when the intention was to recover the excess of excise incidence beyond two paise suffered by the Board, it had rounded off the recovery of three paise, by including within it factors which would come within Sec. 4. It has the power in ....