The Act which has subsequently replaced the Ordinance is known as the Madhya Pradesh Upkar Sanshodhan Adhiniyam, 2001 hereinafter referred to as the Amending Act .
WITH CIVIL APPEAL Nos.1999 2006, 2253 2254, 2538 OF 2002, CIVIL APPEAL No.9658 OF 2003 SLP C No.13153 OF 2002, CIVIL APPEAL No.9659 OF 2003 SLP C No.1609 OF 2003, CIVIL APPEAL No.9660 OF 2003 SLP C No.11939 OF 2003, WRIT PETITION C No.356 OF 2002 AND WRIT PETITION C No.236 OF 2003.
By the amendment, a cess 20 paise per unit was imposed on the captive power producer on the total units of electrical energy produced.
The provisions of the 2001 Ordinance and Act are identical.
The companystitutional validity of the amendment to the Madhya Pradesh Upkar Adhiniyam 1981 the 1981 Adhiniyam is the subject matter of challenge in these matters.
The companynected appeals are by the captive power producers themselves.
and was intended to relate only to sale and companysumption of electricity.
The amendment was initially made by an ordinance promulgated on 29th June 2001 by the State Government and entitled the Madhya Pradesh Upkar Sanshodhan Adhyadesh, 2001 hereafter referred to as the Ordinance .
The appellant in the first matter is an association representing the interest of its members who are cement manufacturers and owners of captive power plants.
An Explanation was introduced by the Madhya Pradesh Upkar Sansodhan Adhiniyam, 2003 to clarify the ambiguity and to make it clear that the levy imposed by the 2001 amendment was on the electric energy sold or supplied by or from captive power units.
RUMA PAL, J. Delay companydoned.
Leave granted in special leave petitions.
