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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
AMIT BORKAR
Illiyas Mangroo Shaikh – Appellant
Versus
Bombay Electricity Supply and Transport Undertaking – Respondent
JUDGMENT :
AMIT BORKAR, J.
1. By this writ petition under Article 227 of the Constitution of India, the petitioner challenges the judgment and order passed by the Appellate Authority under Section 127 of the Electricity Act, 2003. The Appellate Authority set aside the final assessment order passed by the Assessing Officer, which had held the petitioner guilty of unauthorised use of electricity on the allegation that the petitioner had bypassed the electricity meter installed at its premises.
2. The petitioner runs a unit for manufacturing plastic granules since 2006 and has been a consumer of the respondent-licensee since 2008. On 26 February 2011, at about 00:12 hours, respondent No.2 along with other officers inspected the petitioner’s factory and meter cabin. During the inspection, the officers noticed that the petitioner’s plastic processing machines were running. However, according to the respondents, the meter did not show any corresponding load. After some delay in obtaining the key to the meter cabin, CMRI data was downloaded at 00:31 a.m. The data, according to the respondents, supported the discrepancy. A provisional assessment was issued on the basis of connected load. The
The statutory deposit made under the Electricity Act does not carry an entitlement to interest when an assessment is set aside, as the Act does not provide for such a liability.
The requirement for deposit of 50% of the assessed amount under the Electricity Act does not share the same limitation period as the appeal, allowing for a reasonable delay in deposit.
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.
Electricity - Unauthorized use of electricity - Assessment of electricity charge contemplated in this section is immediately after disconnection but before lodging complaint and that too for the purp....
Timely deposit of 50% of the assessed amount is a mandatory requirement under the Electricity Act for maintaining the validity of an appeal. Late deposits do not cure initial procedural defects.
The appellate authority under Section 127 of the Electricity Act, 2003 cannot enhance an assessment bill without a cross-appeal and must adhere to principles of natural justice, including providing n....
The assessing officer must establish unauthorized use of electricity before issuing a final assessment order, which can be appealed under Section 127 of the Electricity Act, 2003.
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