Exploitation of citizens

Increase made by the authorities in the rate of cess from Rs.13/ MMBTU to Rs.100/ MMBTU in a period of few months was nothing but exploitation

Cess in question was imposed to provide for infrastructure development of some intended projects, however so far no concrete step had been taken for initiation of such projects, but heavy taxes had (already) been imposed in such regard

Constitution did not allow any sort of exploitation and did not permit economic and social wrongs

Ultimate burden of the cess was to fall on the ordinary citizens of the country as the industrial consumers would be forced to recover the same from them through raising prices of the products manufactured by them

Such demand, imposition or levy of cess was in direct violation of the fundamental rights of the citizens

Gas Infrastructure Development Cess Act, 2011 was declared as ultra vires of the Constitution

Constitutional petition was allowed accordingly.