Prudeta
Prudeta
2026 INSC 296
📌 Paras 1-10
The State of Maharashtra issued notifications under Section 5A of the Bombay Electricity Duty Act, 1958, granting exemptions from electricity duty to captive power generators. These exemptions were modified and withdrawn through subsequent notifications dated 01.04.2000 and 04.04.2001. The High Court initially disposed of writ petitions, allowing representations regarding the period of reduced or withdrawn exemption. Following the rejection of these representations and demands for arrears, the High Court quashed the notifications dated 01.04.2000 and 04.04.2001, finding them discriminatory and arbitrary.
📌 Para 1
Whether the State, having once granted an exemption from electricity duty to captive power generators, was le
The bench further analyzed the constitutional validity of the impugned provisions and discussed the interpretation of Articles 14 and 21 in light of recent precedents...
Citing the ratio in prior decisions, the court held that the legislative intent was to ensure...
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