ONGC TRIPURA POWER COMPANY LTD. Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Considering the issues involved we have heard learned counsel for the parties for final disposal of the writ petition at the admission stage. The petitioner has challenged the vires of Section 4(4)(d) of the Tripura Electricity Duty Act, 2019 (hereinafter to be referred to as the E.D. Act, for short), on the ground that the same seeks to levy duty on inter-State sale of electricity which is beyond the competence of the State legislature.

(2.) Brief facts are as under:

(3.) The Government of Tripura promulgated an Ordinance called Tripura Electricity Duty Ordinance, 2019 (hereinafter to be referred to as the said Ordinance of 2019) under which the State would levy duty on sale or consumption of electrical energy. Section 4 of the said Ordinance pertained to levy of electricity duty. Sub-section (4) thereof provided that the duty shall also be levied on different items mentioned in clauses (a) to (d) thereof, clause (d) being the following: