1 S.B.CIVIL WRIT PETITION NO.3378/1999 JK Corp Ltd. v. State of Rajasthan & Ors. Date of Order :: 17th July, 2007 HON'BLE MR.JUSTICE GOVIND MATHUR Mr. Ramit Mehta, for the petitioner. Mr. Ravi Bhansali, for the respondents. .... The petitioner company incorporated under the provisions of Indian companies Act have cement manufacturing unit in the name of Laxmi Cement with three electricity connections under high tension category. The duty under the Rajasthan Electricity (Duty) Act, 1962 on the electricity consumed is payable to the State Government by the electricity consumers as per rates prescribed under the Rajasthan Electricity (Duty) Rules, 1970. Such duty is required to be collected by the electricity supply company. The Government of Rajasthan prescribed 10 paise per unit as duty leviable on electricity consumption but that came to be modified as 20 paise per unit under a notification dated 26.3.1999. Under the notification aforesaid the duty @ 20 paise per unit was leviable from the billing month of April, 1999. The respondent Board as per the notification dated 26.3.1999 issued a bill charging duty @ 20 paise per unit for the period commencing from 1.3.1999 to 2 26.3.1999, hence this petition for writ is preferred with the contention that retrospectivity given to the notification dated 26.3.1999 is bad and, therefore, levy of duty for the period from 1.3.1999 to 26.3.1999 is illegal. In reply to the writ petition the stand of the respondent State is that the Legislature well within its domain decided to change the rate of duty and as such no illegality is committed. Heard counsel for the parties. This Court in the case of Birla Jute & Industries Ltd. v. State of Rajasthan & Anr., SBCWP No.2057/1999, decided on 16.7.2007, held that the liability of a consumer to pay duty at a specific rate creates a civil right and that cannot be altered with retrospective effect. In the instant matter prior to 26.3.1999 the liability of the petitioner to pay duty was only 10 paise per unit and that came to be altered under the notification aforesaid with retrospective effect. Such retrospectivity given to the levy of duty certainly affects a civil right of the petitioner, hence the same is illegal. The writ petition, therefore, deserves acceptance. The same is accordingly allowed. The notification dated 26.3.1999 deserves to be declared 3 illegal to the extent it relates to levy of duty @ 20 paise per unit for billing month of April, 1999. The respondents shall levy duty from the petitioner @ 10 paise per unit upto the date of issuance of notification concerned and thereafter they may charge duty @ 20 paise per unit. No order to costs. ( GOVIND MATHUR ),J. Kkm/ps.