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2003 (12) TMI 581 - SC - Indian LawsWhether electricity can be stored or not? Whether Section 12(3) does in fact impose any fetter on the power of State to legislate? Held that:- Appeal allowed. Section 3(2) of the Upkar Adhiniyam, 1981 as introduced by the Amendment Act, 2001 and amended in 2003 is declared ultra vires the Constitution as being outside the legislative competence of the State. As far the amounts collected by the respondents under Section 3(2) are concerned, the collection was in a sense protected by the decision of the High Court. The 'protection' became precarious when this Court while granting leave on the special leave petitions on Ist March, 2002 had refused interim relief stating that the question of refund with interest was an issue to be decided at the final hearing. In the circumstances, direct that the respondents will be liable to refund the cess collected after Ist March, 2002 to the appellants together with interest at 9% p.a.
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