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 p