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WPC/4108/2021 of MS RUNGTA MINES LIMITED THROUGH ITS AUTHORISED SIGNATORY SAKALDEV KUMAR vs THE STATE OF JHARKHAND THROUGH ITS SECRETARY CUM COMMISSIONER COMMERCIAL TAXES DEPTT

High Court of JharkhandWPC

About this record

The High Court of Jharkhand decided this matter on 5 January 2026. The registry identifies it as CNR JHHC010312162021. The bench of 2 comprised Justice Chief Justice and Justice Mr.Justice Rajesh Shankar.

The disposal recorded by the registry is "The amendments under the 1st Amendment Act and the Rules are declared ultra vires and inv…". The record refers to 6 enactments, among them Jharkhand Electricity Duty (Amendment) Act, 2021, Jharkhand Electricity Duty (Amendment) Rules, 2021 and Jharkhand Electricity Duty (Amendment) Act, 2022 (Second Amendment). 5 statutory provisions are noted on the record.

Court record

Court record details
CourtHigh Court of Jharkhand
Record typeWPC
Case numberCNR JHHC010312162021
Date of decision
Decision year2026
Bench
PetitionerMS RUNGTA MINES LIMITED THROUGH ITS AUTHORISED SIGNATORY SAKALDEV KUMAR
RespondentTHE STATE OF JHARKHAND THROUGH ITS SECRETARY CUM COMMISSIONER COMMERCIAL TAXES DEPTT
DisposalThe amendments under the 1st Amendment Act and the Rules are declared ultra vires and invalid; the 2nd Amendment Act is…
Acts
Sections
  • Section 2 and 3 of the Jharkhand Electricity Duty (Amendment) Act, 2021
  • Section 3 of the Bihar Electricity Duty Act, 1948
  • Section 4 and 10 of the Bihar Electricity Duty Act, 1948
  • Section 82 of the Electricity Act, 2003
  • Article 265, 14, 246(3) of the Constitution of India

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