| Citation(s) |
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| 2026 SLG 3773 = 2026 SLD 3773 |
WP No. 5226-P/2018
Presented By: SYED ARSHAD ALI JUDGE
For the Petitioners: For
Respondent: Date of hearing: 23.04.2026
Saif Textile Mills Limited and others. … Petitioners. V/s Government of Khyber Pakhtunkhwa Through its Chief Secretary, Peshawar and 02 others. … Respondents.
Law: Constitution of Pakistan 1973
Section: 157
Law: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997
Section:
Case Summary
The petitioners, textile manufacturing companies in Khyber Pakhtunkhwa, challenged the levy of Electricity Duty on electricity generated through their own captive power plants and consumed internally (self-use). They argued that no electricity duty could be charged on self-generated electricity, electricity lost during transmission/line losses, and sought refund of the duty already paid. They also challenged the validity of the demand notices issued by the Electric Inspector.
The Peshawar High Court held that after the Khyber Pakhtunkhwa Finance Act, 2007, Entry 1(e) of the Fifth Schedule specifically imposed electricity duty on industrial/commercial undertakings having generating capacity above 500 KVA for self-use. Reading Section 13(4) together with Entry 1(e), the Court found that the charging provision clearly covered electricity generated and consumed by industries themselves. The Court distinguished the Supreme Court judgment in Government of Punjab v. Kunjah Textile Mills Ltd. (2025 SCMR 239) because the Punjab law taxed electricity supplied to consumers, whereas the KP law expressly taxed electricity generated for self-consumption.
The Court ruled that the levy was legally valid and dismissed all constitutional petitions.