9911796707
TMI Blog1968 (1) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... id not require a licence under section 11 thereof in view of the notification issued by the Central Government under section 29-B by which industrial undertakings having fixed assets not exceeding rupees ten lakhs were not required to obtain a licence thereunder irrespective of the number of persons employed in such undertakings. The petitioner commenced functioning from February, 1963. The Madras Legislature passed the Madras Electricity (Taxation on Consumption) Act, 1962 (IV of 1962) (hereinafter referred to as the Madras Act) by which tax was imposed on the consumption of energy both of high tension and low tension electricity for various purposes at varying rates. Section 12 of the Madras Act however provided that where energy under hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight and that as section 12 did not provide for exemption in favour of undertakings like the petitioner's it could not claim exemption. The Division Bench also rejected the argument that article 14 was applicable in this case. In consequence, the appeal was dismissed. The present petition was filed by the petitioner soon after the appeal had been dismissed by the High Court and its contention before us is that it should have been given the exemption under section 12 of the Madras Act in view of article 14 of the Constitution. The petitioner however did not file any appeal from the order of the Division Bench of the High Court. The petition has been opposed on behalf of the State of Madras and a preliminary objection has been taken that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 32 except in cases where and if the facts thus found by the High Court may themselves be relevant even under article 32. If a writ petition is dismissed in limine and an order is pronounced in that behalf, whether or not the dismissal would constitute a bar would depend upon the nature of the order. If the order is on the merits it would be a bar ; ......if the petition is dismissed in limine without passing a speaking order then such dismissal connot be treated as creating a bar of res judicata." It is true that this court said in that case that if a writ petition under article 226 is dismissed on merits after contest it would bar a petition under article 32 on the same facts. But the later observations at the same page show that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he merits and stating that the validity of section 12 of the Madras Act could not be attacked as the exemption was based on sound principles. He there repelled the attack on section 12 of the Madras Act based on article 14 of the Constitution. The petitioner then went in appeal to the Division Bench. The order of the Division Bench is more comprehensive than the order of the learned single judge and the Division Bench has dealt with the attack under article 14 of the Constitution. It has rejected the contention that there was any element of hostile discrimination. It has also held that there was no arbitrary or unreasonable classification by section 12 of the Madras Act. It has finally held that it could not be said that there was no nexus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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