This judgment deals with the validity of electricity tax on auxiliary consumption by a power generating station under the Delhi Municipal Corporation Act.

Case Snapshot

• Case Name: NTPC Ltd v. South Delhi Municipal Corporation & Ors.

• Citation / Neutral Citation: 2026:DHC:9358-DB

• High Court: High Court of Delhi

• Bench: Justice Anil Kshetarpal and Justice Bharat Parashar

• Date of Judgment: 2026 (uploaded)

• Area of Law: Municipal taxation; electricity tax; Delhi Municipal Corporation Act, 1957; ultra vires; double taxation; limitation

Judgment Headline

Delhi HC Upholds Electricity Tax on Auxiliary Consumption at NTPC’s Badarpur Plant

The Judgment in One Line

Delhi High Court upheld a Rs.197 crore electricity tax demand on auxiliary consumption at NTPC’s Badarpur plant, rejecting claims of ultra vires, double taxation and limitation.

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