JUDGMENT

S.B. Sinha, J.—

1. These appeals involving similar questions of law and fact were taken up for hearing together and are being disposed of by this common judgment.

2. We may, however, notice the fact of the matter from Civil Appeal No.1110 of 2007.

3. The question which arises for consideration herein is as to whether the amount required to be paid by the first respondent National Thermal Power Corporation (for short ‘the Corporation’) towards revision of scales of pay of its employees in terms of the recommendations made by the High Level Committee constituted under the Chairmanship of Justice S. Mohan with retrospective effect from 1st January, 1997 can be a subject matter of revision in tariff for the tariff years 1997-1998 ; 1998 - 1999 and 1999 - 2000.

4. The Parliament with a view to provide for establishment of a Central Electricity Regulatory Commission and State Electricity Regulatory Commissions, rationalization of electricity tariff, transparent policies regarding subsidies, promotion of efficient and environmentally benign policies and for matters connected therewith or incidental thereto, enacted the Electricity Regulation Commissions Act, 1998 (for short ‘the