M/s. Raymond Limited and Another, Vs Madhya Pradesh Electricity Board and Others, Etc. Etc.

7. Thereupon, the Writ Petitions came to be posted before the Division Bench, and apparently on account of the prospective declaration of law, no relief as prayed for in respect of particular demands for the earlier period could be granted and the Writ Petitions came to be dismissed. Hence, the appeals by the Writ Petitioners before the High Court. So far as the Electricity Board is concerned, they filed appeals, felt aggrieved by the judgment of the Full Bench insofar as it overruled the earlier judgment reported in Gwalior Steels Pvt. Ltd. Vs. The Madhya Pradesh Electricity Board, This Court, while granting leave in the Special Leave Petitions tiled, on 24-8-98 directed the appeals to be placed before a Bench of three judges in view of the decision of this Court in Orissa State Electricity Board and another etc. Vs. M/s. IPI Steel Ltd., etc., .

8. Heard the learned Counsel appearing on either side. Shri C.S. Vaidyanathan, learned senior counsel for the Electricity Board, took us at length through the various clauses in the agreements and contended that the minimum charges expressly guaranteed in favour of the Board is not subject to either actual supply by the Board or consumption by the consumer and the payment of such minimum guarantee at a rate equivalent to 40% load factor of the contract demand is in substance a partial return for various investments in the various installations and to meet recurring expenses for maintenance and the consumers, having specifically undertaken to do so with no provision for any reduction or deduction in the contract as such for such reasons or grounds, cannot go back upon the solemn commitments and undertaking under Clause 19. In-reinforcing the said stand it is further contended that whenever the State Government pass orders u/s 22B imposing power cuts/ reduction/staggering in supply both parties are obliged to carry out the same and it would be futile for the consumers to read into the word "consumption", the element of supply too. The load factor envisaged is said to be a measure of liability for minimum guarantee and not to cast any obligation on the Board to effect supply of energy to that extent so as to make it a condition precedent for casting liability on the consumer to pay the minimum guaranteed charges. It is further contended that the minimum guarantee has been fixed for various industries such as cement, steel etc. depending upon the different minimum load factors having regard to the investments on establishments and recurring maintenance expenditure and it is never considered to be part of the tariff but really relate to the realm of mechanics of price fixation exclusively within the discretion of the Board and consequently the High Court could not have interfered with the same.

9. On behalf of the consumer industries Shri G.L. Sanghi, learned senior Advocate, made the leading arguments followed by Sarvashri A.K. Chitale, Bhimrao Naik, Ravindra Srivastava, Senior Advocates, and S. Ganesh, U.A. Rana, A.K. Sanghi and others. Adverting to clauses 1 (a), 3(a), (b), 8, 11, 12, 18, 19, 21 and 23, it was strenuously contended that the contract must be construed as a whole in the context of the object underlying the same and the basic contract being for supply continuously 33 KV electrical energy on day to day basis, it should really be meaningful and really useful and possible of consumption for the purposes of the industries concerned. It is further stated that the quality, the quantity and manner of supply has also to be taken into account in assessing the usefulness of the energy for industrial purposes and if it is shown that the supply actually made did not conform to these vital aspects of supply then the undertaking to pay the minimum guaranteed amount should itself have to go and any other construction would result in grave injustice besides being also inequitable and unconscionable. The further, plea is that the Board during the period in dispute did not supply even the bare minimum quality of energy required to run the essential machineries to keep the manufacturing process going and continuous and the supply actually made was of poor quality, not really useful, erratic and non-continuous, fluctuating and accentuated with frequent trippings and in effect not only dislocating the normal working of the industries but also damaging the machineries and retarding production and therefore, no exception could be taken to the manner of construction placed on the clauses in the contract as well as the conclusions arrived at in respect of the statutory and other liabilities of the consumers, by the High Court. The learned Counsel appearing also endeavoured to highlight some of the individual factual details pertaining to their cases and also invited our attention to some of the correspondence exchanged between parties regarding their grievances about the quality as well as the quantity of supply made to them. We may make it clear even at this stage that we do not propose to undertake an enquiry into or adjudication of such factual claims in these proceedings, particularly in the teeth of the manner of disposal given by the Division Bench after the opinion of the Full Bench and the desire of the learned Counsel themselves to relegate to the High Court the matters, if need be, for determination of such claims.

10. Though there was an attempt for the consumers to contend that any shortfall in the supply of the total quantity of contract demand agreed to be made would relieve then of all liabilities from payment of the minimum guaranteed sum undertaken, we are unable to countenance any such claim, particularly in view of the very question that was actually referred to and decided by the Full Bench of the High Court and which on the face of it merely pertained to the liability or otherwise of the consumer industries to pay the minimum guaranteed charges even when the minimum 40% of the contract demand energy is not supplied during the relevant period by the Board. As a matter of fact, we find, in the light of the decision in Gwalior Steels Pvt. Ltd. Vs. The Madhya Pradesh Electricity Board, the correctness of which was taken up for consideration by the Full Bench, the question referred to the Full Bench itself is as to whether the consumer is required to pay minimum tariff of 40% of the contract load irrespective of the fact that even 40% of the contract load energy has been supplied or not to the consumer. Therefore, it is not permissible for the consumer industries in these appeals to invite a decision as to the liability or otherwise of the consumers to pay the minimum guaranteed charges undertaken, notwithstanding the factual position that the supply made was actually 40% or even more though not of the extent of total contract demand agreed to between the parties under the respective contracts. That apart, countenancing such claims to be agitated in proceedings under Article 226 of the Constitution would amount to the extraordinary jurisdiction being permitted to be availed to rewrite the contract and read just contractual liabilities and thereby undertaking an adjudication of rights of parties flowing under a contract - a function normally assigned to the ordinary civil courts of the land.

11. Apart from making such submissions on the merits of their claim, on the basis of the very decision of the High Court and drawing sustenance to substantiate such claims, the consumer industries also attacked that portion of the judgment which purported to confine the declaration of law made for future application only by applying the principle of prospective overruling, contending that such principles cannot be invoked by the High Courts exercising jurisdiction under Article 226 of the Constitution of India and that the High Court, in any event, committed an error in not affording an opportunity to them to make their submissions on the applicability or otherwise of the principle of prospective overruling to the cases on hand.

12. Claims similar to the one sought to be now asserted, have come up for consideration before this Court, though in somewhat different background of facts and pattern of contracts between consumers and Electricity Boards, and either of the parties before us tried to lay their hands on some or the other of the observations made in those cases, to justify their respective stand. In Northern India Iron and Steel Co. and Others Vs. State of Haryana and Another, ) the dispute arose between the parties as to whether in a situation where there were substantial power cuts and the Board was not able to supply the energy required by the consumer in terms of the contract entered into, the Board was entitled to get any "demand charges" and if so, to what extent and whether the State could demand any duty on such demand charge. This Court adverted to the existence of two well-known systems of tariff - one the flat rate system in which a flat rate on units of energy consumed and the other known as the two-part tariff system, meant for big consumers of electricity comprising of (i) what is known as 'demand charges' to cover investment, installation and the standing charges to some extent and (ii) energy charges for the actual amount of energy consumed. The Court ultimately decided the question on the basis of the specific stipulation contained in Clause 4(f) of the contract therein, which entitled the consumer to a "proportionate reduction of demand charges/minimum charges", if the consumer was not able to consume any part of the electrical energy due to any circumstance beyond its control and for that purpose the circumstance of power cut which disabled the Board to give the full supply to the consumer because of the government order made u/s 22B of the Electricity Act, 1910, was considered to be a circumstance which disabled the consumer from consuming electricity as per the contract.

13. In Bihar State Electricity Board and Another Vs. Dhanawat Rice and Oil Mills, , this Court while applying the decision in Northern India Iron and Steel Co. and Others Vs. State of Haryana and Another, construed Clause 13 of the contract between parties in that case which specifically provided for the proportionate reduction of the annual minimum guarantee bills, as merely entitling the consumer to a proportionate reduction only and not completely avoid payment of annual minimum guarantee bills, even in cases where there was failure on the part of the Board to supply electrical energy as per demand of the consumer under the contract in Bihar State Electricity Board, Patna and Others Vs. Green Rubber Industries and Others, , this Court, while repelling a challenge to the clause in the agreement which provided for payment of minimum guaranteed charges irrespective of whether energy was consumed or not, observed that the same was reasonable and valid for the reason that the supply of electricity to a consumer involves incurring of overhead installation expenses by the Board which do not vary with the quantity of electricity consumed and also for the reason that those installations have to be continued and must be maintained until the agreement itself comes to and end. Such a stipulation was also considered to be not by way of penalty for not consuming the specified quantity of energy but more for the obligation of the Board to keep the energy available to the consumer at his end. Again in M/s. Andhra Steel Corporation Ltd. Vs. The Andhra Pradesh State Electricity Board and others, this Court held that the purpose of prescribing minimum charges is to ensure that no undue loss is caused to the Electricity Board due to the tendency of the consumer to have connection for inflated requirement and the Board's agreement to meet such requirement and the readiness to maintain the supply up to that requirement, even if no or very little energy is consumed. The decision of the State Government u/s 78A of the Supply Act, 1948, to fix concessional tariff was also held not sufficient to absolve the consumer from the liability undertaken to pay the minimum guaranteed charges. In coming to such a conclusion, reliance has also been placed upon the decisions reported in Bihar State Electricity Board, Patna and Others Vs. Green Rubber Industries and Others, and The Amalgamated Electricity Company Ltd. Vs. The Jalgaon Borough Municipality, wherein this Court observed as follows:

14 In Orissa State Electricity Board and another etc. Vs. M/s. IPI Steel Ltd., etc., this Court had an occasion once again to deal with these issues in the light of the earlier case law on the subject. This Court explained therein the meaning of the expressions "maximum demand charges", "consumption charges" and dealt with, the role as well as purpose of installing two meters - the normal meter meant for recording the total quantity of energy consumed over a given period, invariably a month and "trajectory meter" meant for recording the highest level/load at which the energy is drawn over any thirty minute period in a month. While explaining the two part tariff system meant for big/bulk consumers of electricity, this Court has emphasised and reiterated the justification and reasonableness of the same, observing the following:

15. Adverting to the actual grievance of the consumer in that case that where the cut in supply, be it even for the reason of an order passed by the Government u/s 22B of the 1910 Act, is only to the extent of half of the contract demand, it was held that during such periods of restricted supply the consumer had to pay the energy charges for the actual consumption plus maximum demand charges for the maximum demand availed of by him at the rate prescribed in the agreement. As in the cases before us, it seems to have been projected there also that even during the periods of restricted supply there were frequent cuts and break downs as well as irregular supply and the Board cannot levy full demand charges merely because in any thirty minute period in a given month, the power is availed at the maximum demand level, and that except the actual consumption charges nothing further, particularly the full demand charges could be collected. After referring to the decisions reported in Bihar State Electricity Board, Patna and Others Vs. Green Rubber Industries and Others, , and the other decisions which were quoted with approval therein such as Saila Bala Roy and on her death Malti Rose Vs. Chairman, Darjeeling Municipality, ; M.G. Natesa Chettiar Vs. The Madras State Electricity Board, (M.G. Natesa Chettiar v. Mad. SEB) which were quoted with approval earlier by this Court, the challenge by the consumer came to be rejected. It was also observed that breakdowns and trippings etc. which are not confined to periods of restricted supply alone but may occur during normal times also does not affect the liability of the consumer and only if there is no supply at all for considerable periods, the situation would be different, whether it happens during the period of normal supply or restricted supply, though on facts the case considered by the Court was not found to be one such.

16. We have carefully considered the submissions of the learned Counsel appearing on either side, in the light of the provisions of the 1910 Act and 1948 Act, the contract entered into between the parties, the general conditions for supply and the tariff rates prescribed as well as the governing principles as laid down by this Court. The terms and conditions of supply, as envisaged in the contract and the statutory provisions and general conditions have been standardised for uniform application among consumers with variations merely necessitated by the different class or categories of consumers and there is no scope otherwise for expecting any scope for individual or free bargaining right in this regard by each consumer with the Board. Therefore, it is futile for a consumer to contend that the Board was at the dictating end and the parties were not equally positioned in settling the terms of the contract. The further attempt made to contend that the failure on the part of the Board to effect supply up to the contract demand level relieved the consumers from the obligation undertaken to pay a minimum guaranteed sum per month, as though the contract demand is the minimum guaranteed for supply, not only lack any basis in law or on the terms of the contract governing the supply but also directly runs counter to the terms in the contract which makes different stipulations relating to contract demand and the minimum guarantee in the form of a portion or percentage of the contract demand, only. The question of exonerating the consumer from the liability undertaken to pay minimum guaranteed charges for a month and billing only for the actual consumption of energy or allowing a consumer to pay the rates on the actual consumption of electricity measured in units will and can arise and has also been considered for determination only in case the supply by the Board itself fell short of the minimum of energy, the consumption of which go to make up the minimum guaranteed sum. It is well settled and there could be no controversy over the position that if only the supply was available for consumption but the consumer did not consume so much of energy up to the extent of the obligation cast upon him to pay the minimum charges, there is no escape from the payment of the minimum guaranteed charges, except in very exceptional cases envisaged under Clause 23 of the contract and that too subject to the stipulations and restrictions contains therein.

17. In the light of the serious controversies raised as to the duration, quantity, manner and quality of supply of electrical energy expected to be made by the Board, it becomes inevitably necessary to decide first the question relating to the unit or standard of measurement, which invariably must have relevance, in our view, only to the billing cycle envisaged in the contract and the tariff which is only a month. The payment by the consumer is to be on the electrical energy supplied during the preceding month. The parties have also agreed that the maximum demand of the supply is to be measured with reference to the month at the point of supply of the consumer and will be determined on the basis of the supply during any consecutive thirty minutes in that month as recorded by the trajectory meter. The power factor, according to the statutory conditions of supply which from part and parcel of the supply of energy to a consumer, is also to be determined with reference to the supply of energy to a consumer, and that factor is also to be determined with reference to the supply of electrical energy made during a month. The minimum consumption of energy guaranteed, as per the tariff notification, is also in terms of a monthly minimum. While that be the position, it is futile for the consumers to contend that they will not be liable to abide by the minimum guaranteed charges undertaken, unless on every day of the month/ year and during the twenty four hours or round the clock the load factor and power supply agreed to be made, at one and is the same level without any shortfall, tripping or low voltage. The provisions of Section 56 of the Contract Act, 1872 sought to be relied upon have no relevance or application to the cases on hand. Countenancing of such claims would not only defeat the very purpose, object and aim of providing for a minimum charges guarantee clause but would ultimately result in mutilation of the very fabric of tariff structure rendering thereby the schemes of generation and supply of power at the agreed concessional rates uneconomical and nonviable for the Board. This would also result in the re-writing of many of the clauses in the contract and rendering nugatory the tariff pattern and system itself throwing into disarray and disharmony the efficient execution of the power supply schemes.

18. The further claim asserted on behalf of the consumers that since what was agreed to between the parties was to make the supply available continuously except during situations envisaged in Clause 11 of the contract, the failure to effect such supply by the Board renders the very contract relating to the payment of minimum guaranteed charges unenforceable against them, does not merit acceptance in our hands. It cannot legitimately be contended that the word "continuously" has one definite meaning only to convey uninterrupted ness in time sequence or essence and on the other hand the very word would also mean 'recurring at repeated intervals so as to be of repeated occurrence'. That apart, used as an adjective it draws colour from the context too, and in the light of the texture of Clause 11 as well as Clause 12 and Clause 23 (b) and also Section 22B of the 1948 Act and orders passed therein which are binding with equal force upon both the consumer and the Board, the word is incapable of being construed in such absolute terms as endeavoured by the learned Counsel for the consumers.

19. The High Court was of the view that it would be more just, equitable and reasonable to hold whenever the contracted supply fell short of 40% of the contract load which alone accounts for the minimum guaranteed sum, then the Board shall be entitled to charge for the reduced energy actually supplied and not the minimum of 40% of the contract demand. As notice supra, on behalf of the consumers, not only inspiration is drawn to support their claim in this regard but an extreme stand is also sought to be taken by contending that in such cases as also in cases where the supply is not of the contracted load and to the extent of the agreed load factor without interruptions so as to cause any disturbance or dislocation of the smooth functioning of their industry concerned, the obligation under the clause in the agreement providing for the payment of the minimum guaranteed charges to the tune of 40% of the contract load also would automatically stand snapped and not only that the consumers will be relieved of their liability but they can be made answerable only to the extent of energy actually supplied and which has been consumed. There is no justification for countenancing this extreme stand either under any of the provisions of the Act or the regulations made thereunder or under the provisions of the contract entered into between the parties and tariff schedule notified and made binding upon the consumers. This would, if accepted, give credence to the plea vaguely and indirectly projected as though the contract demand is the minimum supply undertaken to be made by the Board, whereas in contrast Clause 23 of the general conditions for supply of electrical energy by the Board applicable to all consumers in unmistakable terms stipulate that the maximum demand agreed to be supplied and taken under the agreement shall be the consumers contract demand and that if as a matter of fact in any given case the consumption exceeds this level, then only the contract provides for additional charges to be paid by the consumers.

20. As a matter of general principle, any stipulation for payment of minimum guarantee charges is unexceptionable, in a contract of this nature wherein, the Board which undertakes generation, transmission and supply of electrical energy has to, in order to fulfil its obligation lay down lines and install the required equipment and gadgets and constantly keep them in a state of good repair and condition to render it possible for the consumer to draw the supply required at any and ail times. These commitments are irrespective of the capacity of the Board to generate at a given point of time or during a relevant period the total quantum required for the consumption of all consumers of various categories or even during the days of breakdown envisaged or staggering necessitated on account of orders of Government regulating the distribution and consumption of energy as well as during periods when for reasons personal or peculiar to the consumers or even beyond their control the consumption is not and could not be of the mutually agreed extent. The Board undertakes to generate and supply energy, in public interest also at concessional rates of varying nature and it cannot be stated that the rates so fixed invariably are to meet the expenditure incurred by the Board for generation and supply of energy, to the last pie. Consequently, if either in the general conditions and terms of supply or the contract or the tariff rates as the case may there be any stipulation, in clear and unmistakable terms that the liability relating to the payment of guaranteed minimum charge could or will be enforced irrespective of the actual consumption rate of the consumer or even dehors the capacity or otherwise of the Board to supply even the minimum of the contract demanded energy, there could be no valid objection in law for any such stipulation being made and the consumer will be bound to honour such commitment. The contract for the supply of electrical energy cannot be treated on par with any other contacts of mutual rights and obligations, having regard to the peculiar problems involved in the generation, transmission and supply which invariably depend upon the vagaries of monsoon as well short supply to them of the required coal and oil in time and similar other problems over which the Board cannot have any absolute control. The recurring commitments relating to constant and periodical maintenance of supply lines and other installations cannot be anytheless even during such times and such onerous liabilities cannot be left to fall exclusively upon the Board and it is only keeping in view all these aspects, payment of minimum guaranteed charges is necessarily in built in the tariff system of the Board and the reasonableness or legality of the same cannot be considered either in the abstract or in isolation of all these aspects. It is for this reason that all over and the consumer is also made to share the constraints on Board's economy even during such periods. In fact the tariff inclusive of such a provision for payment of a minimum guaranteed sum irrespective of the supply/ consumption factor appears to be the consideration for the commitments undertaken by the Board as a package deal and it is not possible or permissible to allow the consumer to wriggle out of such commitments merely on the ground that the Board is not able to supply at any point of time or period the required or agreed quantum of supply or even supply up to the level of the minimum guaranteed rate of charges. Tinkering with portions of contracts for any such reasons, merely on considerations of equity or reasonableness pleaded for and visa-vis one party alone will amount to mutilation of the whole scheme underlying the contract and render thereby the very generation and supply of electrical energy economically unviable for the Board. Consumers, who enter into such commitments openly and knowing fully well all these hazards involved in the generation, transmission and supply, will be estopped from going behind the solemn commitment and undertaking on their/its part under the contract. The High Court does not seem to have properly appreciated the ratio of the several decisions noticed except merely referring to them in extenso, and yet ultimately just, arrived at a conclusion merely for the reason that the court considered it to be 'more equitable, just and reasonable' to do so.

21. So far as the cases under consideration and the liability of the consumers relating to minimum guarantee are concerned, the relevant clause relating to minimum guarantee charges as well as the tariff notification relied upon, would go to show that what was guaranteed was not the payment of a flat sum or amount of money to be calculated with reference to a particular number or percentage of units, dehors the quantum of electrical energy distributed and supplied by the Board. In other words, the guarantee was of "... such minimum consumption as when calculated at the tariff..." will yield a particular monthly/annual sum to the Board. Even going by the tariff notification which prescribes also a minimum entitling the Board to collect it [vide Clause 21 (b)] it merely casts liability on the consumer to "guarantee a minimum monthly consumption equivalent to 40% load factor of the contract demand". Consequently, for the consumer to honour his/its commitment so Undertaken to give a minimum consumption there should essentially be corresponding supply by the Board at least to that extent, without which the consumption of the agreed minimum is rendered impossible by the very lapse of the Board. The minimum guarantee, thus, appears to be not in terms of any fixed or stipulated amount but in terms of merely the energy to be consumed. The right, therefore, of the Board to demand the minimum guaranteed charges, by the very terms of the language in the contract as well as the one used in the tariff notification is made enforceable depending upon a corresponding duty, impliedly undertaken to supply electrical energy at least to that extent, and not otherwise. It is for this and only reason we find that the ultimate conclusion arrived at by the Full Bench of the High Court does not call for any interference in these appeals.

22. Shri C.S. Vaidyanathan, learned senior counsel for the Board, further contended that the High Court committed an error in overlooking the facts placed on record in the form of statements showing the units which were made available to the consumers during the periods in question and the units determined on which the minimum charges became payable and that those statements sufficiently substantiated the position that the units made available were more than sufficient to cover the payment of minimum charges and the contentions to the contrary that the Board had not been able to supply even 40% of the contract demand to insist upon the payment of minimum guaranteed charges has no basis or merit of acceptance. In this connection, our attention has been drawn by the counsel on either side to those materials and particulars placed along with the counter affidavits/Return of the Board filed before the High Court, the annexures thereto and some of the correspondence between the officers of the Board and the consumers concerned. Unfortunately, even the Division Bench, before which the matters were posted for further hearing and disposal pursuant to the opinion given by the Division Bench, did not undertake to adjudicate this vital aspect of the issues involved which, in our view, became very much relevant and essential in the light of the opinion of the Full Bench. Apparently, on account of the fact that the Full Bench confined the operation of its decision for future application only, and the liability for the periods under challenge therefore stood governed by the position of law as declared by the decision in Gwalior Steels Pvt. Ltd. Vs. The Madhya Pradesh Electricity Board, which held the field, the Division Bench might have thought such an exercise to be superfluous. But, in the light of our conclusion that, as the matter stands, on the basis of the existing clauses in the contract as well as the Tariff notification the minimum guarantee assured was of the monthly consumption equivalent to 40% load factor of the contract demand which obligated the Board also to ensure supply at least to that extent to insist upon the payment of the minimum charges, it becomes necessary to undertake an exercise, to decide in individual cases, the question of actual supply said to have been made in order to find out whether the units of energy to the extent of minimum of 40% of the contract demand has been made available for consumption. For this purpose, these cases have to be necessarily and arc hereby remitted to the High Court, for being restored to their original number of find out the actual position about claim/dispute relating to the supply of energy equivalent to 40% load factor of the contract demand. Wherever the High Court finds this fact in favour of the Board, the consumer has to pay the minimum guaranteed consumption charges as claimed, without any further challenge to the said liability. Both parties shall be at liberty to substantiate their respective stand in the light of the materials already on record or that may be produced further before the High Court in the relegated proceedings.

23. So far as the challenge made to the judgment of the Full Bench of the High Court, in confining its operation and applicability only for future period, Shri G.L. Sanghi, learned Counsel, followed by the others have strongly contended that the High Court as such cannot apply the principle of prospective over ruling. Reliance in this regard has been placed upon the decision reported in State of Himachal Pradesh and Others Etc. Etc. Vs. Nurpur Private Bus Operators Union and Others Etc. Etc., ] to which one of us (B.N. Kirpal, J.) was a party. Passing reference has been made to the decision in I.C. Golak Nath and Others Vs. State of Punjab and Another, ) and the observation contained therein that the doctrine of prospective overruling can be invoked only in matters arising under the Constitution and that it can be applied by the Supreme Court of India. The decision in Golak Nath's case as such was subsequently overruled by the decision reported in His Holiness Kesavananda Bharati Sripadagalvaru Vs. State of Kerala, ] though not specifically on this point. Reliance has also been placed upon the decision reported in K.S. Venkataraman and Co. Vs. State of Madras, ] even to contend that if the High Court had no such power, this Court while hearing an appeal from such judgment of the High Court, will equally cannot exercise such powers. This submission of the learned Counsel overlooks the vital fact in that case that not only the High Court was found to exercise u/s 66 of the Income Tax Act, 1922, a special advisory jurisdiction the scope of which stood limited by the section conferring such jurisdiction but even the appeal to the Supreme Court having been made only u/s 66 A (2) of the said Act was noticed to hold that the jurisdiction of this Court also does not get enlarged and that the Supreme Court can also only do what the High Court could do. Apart from the fact that the writ jurisdiction conferred upon High Courts under Article 226 of the Constitution does not carry any restriction in the quality and content of such the powers, this Court could always have recourse to the said doctrine or principle or even dehors the necessity to fall back upon the said principle pass such orders under powers which are inherent in its being the highest court in the country whose dictates, declaration and mandate runs throughout the country and binds all Courts and every authority or persons therein and having regard to Articles 141 and 142 of the Constitution of India. The Appellate powers under Article 136 of the Constitution itself would also be sufficient to pass any such orders. This Court has been from time to time exercising such powers whenever found to be necessary in balancing the rights of parties and in the interests of justice, [vide: Union of India and others Vs. Mohd. Ramzan Khan, ; Managing Director, ECIL, Hyderabad, Vs. Karunakar, etc. etc., ; India Cement Ltd. and Others Vs. State Of Tamil Nadu and Others, ] The decision reported in State of Himachal Pradesh and Others Etc. Etc. Vs. Nurpur Private Bus Operators Union and Others Etc. Etc., at any rate is no authority for any contra position to deny such powers to this Court.

24. The peculiar facts and circumstances of these cases and the interests of justice, in our view, necessitate the application of the Law declared therein only prospectively. The electricity Board is a public authority of the State engaged in the generation and supply of electrical energy at concessional rates to different class and category of consumers in the State. The construction placed by us is likely to have serious and adverse impact upon the finances and the economic viability of the scheme underlying tariff and minimum guarantee charges already determined. It is impossible for the Board, at this point of time to make up or change the pattern of tariff retrospectively to retrieve itself in this regard for the past period. The construction and execution of various developmental schemes and works are likely to suffer thereby a serious set back also. Keeping in view all these aspects we will be justified in declaring that the law declared in these cases shall be for future application only and not for the earlier period.

25. For all the reasons stated above, the appeals are disposed of in the light of the directions and observations contained herein and the High Court shall restore the proceedings to its original file and dispose of the same in accordance with the directions contained in this judgment. The parties will bear their respective costs.