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WPC/447/2022 of MS HIGHCO ENGINEERS PRIVATE LIMITED UNIT II THROUGH ITS ONE OF THE DIRECTORS MR TAPAS KUMAR SAHU vs THE STATE OF JHARKHAND

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 JHHC010029542022. The bench of 2 comprised Justice Chief Justice and Justice Mr.Justice Rajesh Shankar.

The disposal recorded by the registry is "The 1st Amendment Act and Rules declared ultra vires and invalid; the 2nd Amendment Act u…". The record refers to 6 enactments, among them Jharkhand Electricity Duty (Amendment) Act, 2021, Jharkhand Electricity Duty (Amendment) Rules, 2021 and Bihar Electricity Duty Act, 1948. 6 statutory provisions are noted on the record.

Court record

Court record details
CourtHigh Court of Jharkhand
Record typeWPC
Case numberCNR JHHC010029542022
Date of decision
Decision year2026
Bench
PetitionerMS HIGHCO ENGINEERS PRIVATE LIMITED UNIT II THROUGH ITS ONE OF THE DIRECTORS MR TAPAS KUMAR SAHU
RespondentTHE STATE OF JHARKHAND
DisposalThe 1st Amendment Act and Rules declared ultra vires and invalid; the 2nd Amendment Act upheld; bills issued under inva…
Acts
Sections
  • Section 2 and 3 of the Jharkhand Electricity Duty (Amendment) Act, 2021
  • Section 4 and 10 of the Bihar Electricity Duty Act, 1948
  • Article 265 of the Constitution of India
  • Entry 53 of List II (State List) of the Seventh Schedule of the Constitution
  • Section 82 of the Electricity Act, 2003
  • Section 85 of the Bihar Reorganization Act, 2000

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