Supreme Court · 1996 INSC 169 · Decided 2 February 1996
Indian Aluminium CO. ETC. ETC. v. State of Kerala and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 169 · [1996] 2 S.C.R. 23
- Case number
- CIVIL APPEAL No. 2770/1996
- Decided
- 2 February 1996
- Bench
- K. RAMASWAMY, G.B. PATTANAIK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 213, 246(3)
Headnote
B Kera/a Electricity Surcharge (Levy and Collection) Act (22 of 1989)-Duty on supply of electricity-Nature of-Word 'supply' in Section 3-Should receive liberal interpretation to include sale or consumption of electlicity as envisaged in Entry 53 of State list. c Section I retrospective effect--Wl1ether provision is an anti-judicial powe1~Held, No-It is not an incursion on judicial power of Cowt-Section 11 is a valid piece of legislation as pmt of D the Act. Section 3-1984 Act does not get eclipsed with passing of 1989 Act- Both the Acts operate harmoniously.
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