The court clarified that a late deposit of the assessed amount does not bar an appeal if filed within the statutory limitation period, emphasizing a purposive interpretation of the law.

JUDGMENT :

G.S. Kulkarni, J.

1. Rule, returnable forthwith. Respondents are served, but not represented.

2. By an order dated 17 December 2024 of the co-ordinate Bench of this Court, learned advocate for the petitioner was permitted to serve the respondents by private service. Accordingly, steps were taken by the petitioner to serve the respondents. Affidavit of service dated 28 January 2025 is placed on record. The respondents were also served by an email dated 05 February 2025, copy of which is also placed on record. Despite service, the respondents are not represented.

3. As a short issue arises for consideration, the petition is taken up for hearing.

4. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:-

“(a) That this Hon’ble Court may be pleased to issue a or Writ of Certiorari or Writ of Mandamus and/or any other Writ or Order or direction under Article 226 and 227 of the Constitution of India thereby to quash and set aside the impugned order dated22.10.2024;

(b) That this Hon’ble Court may be pleased to issue a or Writ of Certiorari or Writ of Mandamus and/or any other Writ or Order or direction under Article 226 and 227 of the Constitution of India thereby to quash and set aside the impugned order dated13.09.2024;

(c) That this Hon’ble Court may be pleased to stay the effect, operation, implementation, and execution of the order dated13.09.2024 passed by the Respondent No.2.”

5. Thus, the challenge of the petitioner is to an order dated 22 October 2024 passed by the Appellate Authority and Chief Electricity Inspector, Department of Industries, Energy, Labour and Mines, Mumbai who dismissed the petitioner’s appeal filed under Section 127(1) of the Electricity Act, 2003 (for short, “Electricity Act”), on the ground that on scrutiny of the papers of the appeal, there were errors found and more particularly the appeal although was filed within the prescribed period, the deposit of 50% of the final assessment amount of Rs.2,20,30,450/- was not made, before the expiry of the prescribed period of limitation to file the appeal. For such reason, the appeal was dismissed on the ground of non fulfilling of the terms and conditions under Section 127(2) of the Electricity Act.

6. It is urged on behalf of the petitioner that the prescribed limitation of 30 days to file an appeal under sub-section (1) of Section 127 was to expire on 13 October 2024. The appeal was filed on 11 October 2024 as also the amount was deposited on 14 October 2024 which is with a delay of one day.

7. The controversy in the present petition revolves around the implications which are brought about by the provisions of Sections 126 and 127 of the Electricity Act. The said provisions are required to be noted which read thus:-

“126. Assessment - (1) If on an inspection of any place or premises or after inspection of the equipments, gadgets, machines, devices found connected or used, or after inspection of records maintained by any person, the assessing officer comes to the conclusion that such person is indulging in unauthorised use of electricity, he shall provisionally assess to the best of his judgment the electricity charges payable by such person or by any other person benefited by such use.

(2) The order of provisional assessment shall be served upon the person in occupation or possession or in charge of the place or premises in such manner as may be prescribed.

(3) The person, on whom an order has been served under sub-section (2), shall be entitled to file objections, if any, against the provisional assessment before the assessing officer, who shall, after affording a reasonable opportunity of hearing to such person, pass a final order of assessment within thirty days from the date of service of such order of provisional assessment, of the electricity charges payable by such person.

(4) Any person served with the order of provisional assessment may, accept such assessment and deposit the assessed amount