The appellate authority cannot entertain an appeal filed beyond the statutory time limit of 30 days as per the Electricity Act, 2003.

JUDGMENT :

(G. Anupama Chakravarthy, J.)

1. The North Bihar Power Distribution Company Limited is the petitioner who has challenged the order of the appellate authority dated 30.05.2014 with the specific contention that it is passed without following the provisions of the Electricity Act, 2003, Bihar State Electricity Supply Code, 2007 and therefore, the same is liable to be set aside.

2. The grounds raised by the petitioner are that the appellate authority has entertained the time barred appeal without any application for condonation of delay or without any discretion on the aspect of the delay, though the same was raised by the Board i.e. the petitioner.

3. It is the specific contention of the Learned counsel for the petitioner that as per the provisions under section 126 (1) of the Electricity Act, 2003, provisional assessment has been made by the Assessing Officer and a punitive appeal of Rs 5,28,795/- was served to the respondent No. 3 vide letter no. 300 dated 02.02.2013 through registered post and he was asked to file objection, if any, under section 126(3) of the Electricity Act. Accordingly, respondent No. 3 has filed his objections dated 08.02.2013. After following the due process of law the MRI has been done under the DGM (Metering) as indicated in the report that the load survey graph reflex shorting of one phase current showing zero besides in alternative month, the maximum demand recovered is zero, but meter showing received consumption which clearly indicates the case of meter bypassing. Later, Final assessment order was passed after duly considering the objections filed by the respondent No. 3 and the same was communicated vide Memo No. 545 dated 02.03.2013 to the respondent No. 3.

4. It is urged by the Learned counsel for the petitioner that as per Section 127 of the Electricity Act, 2003 any person aggrieved by the Final order made under section 126 may within 30 days of the said order, prefer an appeal in such form, verified in such manner and be accompanied by such fee as may be specified by the State Commission, to an appellate authority as may be prescribed.

5. Section 127 (2) denotes that no appeal against the order of assessment under sub-section (1) shall be entertained unless an amount equal to (half of the assessment amount) is deposited in cash or by way of bank draft with the licensee and documentary evidence of such deposit has been enclosed along with the appeal.

6. It is also contended by the Learned counsel for the petitioner that respondent No. 3 has not preferred an appeal within the stipulated period of 30 days, before the appellate authority and further contended that an appeal was filed beyond 180 days on 17.09.2013 which was entertained by the appellate authority and the appellate authority have passed the orders. Being aggrieved by the same, present writ petition was filed.

7. On the other hand, the Learned counsel for the respondent no. 3 contended that he has paid all the dues subsequent to the orders of appellate authority. Admittedly, the petitioner is challenging the orders of the appellate authority with specific contention that appeal before the appellate authority is not maintainable as it is filed beyond 180 days and that delay condonation petition was also not filed before the appellate authority for condoning the delay. Further contended that the Statute does not permit to file an appeal after the period of limitation.

8. Admittedly, the appeal was filed beyond 180 days and not within the stipulated period of 30 days. The Statute i.e. the Electricity Act, 2003 under the provisions of Section 127 (2) clearly disclose that no appeal shall be entertained against the order of assessment if half of the amount is not deposited at the time of filing of appeal. Further, section 127(1) clearly disclose that appeal should be filed within 30 days. Further, section 127 (6) denotes that when a person defaults in making the payment of the assessed amount, he in addition to the assessed amount shall