JSW Energy Limited on Wednesday said its wholly owned step-down subsidiaries—JSW Hydro Energy Limited and JSW Energy (Kutehr) Limited—have filed writ petitions before the Himachal Pradesh High Court challenging the constitutional validity and legal sustainability of the Himachal Pradesh Land Revenue (Amendment) Act, 2025, and Himachal Pradesh Land Revenue (Special Assessment) Amendment Rules, 2025.
In a regulatory filing to the exchanges, the company said the petitions contest the Himachal Pradesh Land Revenue (Amendment) Act, 2025, the Himachal Pradesh Land Revenue (Special Assessment) Amendment Rules, 2025, as well as demand notices issued pursuant to these provisions by the state government.
According to the disclosure, the amended framework seeks to levy land revenue calculated as a percentage of the “average market value” of hydroelectric projects operating in the state.
The company has argued that the levy, in effect, imposes a charge on electricity generation infrastructure rather than on land, rendering it constitutionally untenable.
JSW Energy further noted that similar writ petitions have been filed by other companies with hydropower assets in Himachal Pradesh, indicating broader industry concern over the revised assessment methodology.
The company said it has been advised that the impugned levy suffers from multiple independent legal infirmities and has sought judicial intervention to protect its interests.
