AIR 1996 SUPREME COURT 1431 ::1996 AIR SCW 1051 ::(1996) 1 RRR 652 ::(1996) 64 ECR 193 ::1996 (7) SCC 637 ::1996 (2) ICC 442 ::(1996) 2 Ker LT 7 ::(1996) 2 SCR 23 (SC) ::1996 (2) SCR 23 ::(1996) 2 JT 85 (SC)

Supreme Court Of India

(From : Kerala)

Hon'ble Judge(s): K. Ramaswamy, G. B. Patnaik , JJ

(A) Kerala Electricity Surcharge (Levy and Collection) Act (22 of 1989) , S.3— Scope - Word "Supply" in S. 3 - Should be liberally construed to include sale or consumption of electricity as envisaged in Entry 53 of State list of Constitution. @page-SC1432 Constitution of India , Sch.VII List II Entry 53— As soon as the electrical energy is supplied to the consumers and is transmitted through the meter, consumption takes place simultaneously with the supply. There is no hiatus in its operation. Simultaneously sale also takes place. Charge will be quantified at a later date as per the recorded meter reading or escaped metering, as the case may be. The word 'supply' used in the charging Section 3 should, therefore, receive liberal interpretation to include sale or consumption of electricity as envisaged in Entry 53 of the State List.(Para 19 25) (B) Kerala Electricity Surcharge (Levy and Collection) Act (22 of 1989) , S.11, S.3— Scope - Collection of duty tax - Effect of S. 11 is to validate illegal collection made under in valid law - S. 11 is not an incursion on judicial power of Court and is a valid piece of legislation as part of Act. Constitution of India , Art.246— Entry 53 of List II (St....