JUDGMENT :

T.S. Sivagnanam, J.

1. This intra court appeal at the instance of the writ petitioner is directed against the judgment and order dated 08.06.2023 in WPO No. 2271 of 2022. The appellant filed the said writ petition challenging the order dated 12.05.2022 passed by the (CGRO) by which the demand made by the respondent, West Bengal State Electricity Distribution Company Limited (herein after referred to as the Distribution Company) by supplementary bill dated 13.08.2015 was affirmed. By the said demand, the distribution company demanded delayed payment surcharge (DPS) on the electricity charges due and payable by the appellant.

2. On 14.06.2016 the appellant entered into an agreement with Durgapur Projects Limited (DPL) for supply of electricity to its mini steel plant. On 16.07.2014, the revised contract demand was entered into between the first appellant and DPL. As per the respondent the load having been enhanced from 7 MVA to 12 MVA, bills are required to be raised with MF 400 instead of MF 200. On 13.08.2015, DPL informed the appellant that upon enhancement of load to 12 MVA the bills would be raised with the 400 MVA as opposed to 200 MVA. On 14.08.2015, the first appellant requested permission to pay 50% of the said bill and allow 60 installments for payment of the balance 50%. A letter was addressed by DPL to the first appellant on 17.08.2015 to which the appellant responded on 24.08.2015. DPL vide letter dated 27.08.2015 directed the appellant to pay the entire outstanding amount in the supplementary bill in 12 equal installments. According to the appellant, such payment was without any DPS. By letter dated 02.09.2015, DPL had called upon the appellant to pay the first installment and stated that the appellant would be liable to pay 12 installments of Rs.19,67,99,980/-. Subsequently on 04.09.2015 and on 07.09.2015 the appellant requested to revise the bill on the ground that there was a computation error while calculating the electricity due at the concessional rate. On 09.09.2015, DPL sent a reply to the appellant informing that the issue was pending for approval. As the appellant failed to adhere to the installments schedule, DPL sent demand letters on five occasions. On 28.05.2016, the appellant requested for revision of bills raised by DPL mentioning certain reasons. On 03.03.2017, the first appellant and DPL entered into an agreement. The appellant would contend that on 13.08.2017 the period of limitation of two years started from the raising of the supplementary bill on 13.08.2015 came to an end. On 31.12.2018, DPL merged with the respondent distribution company on 12.03.2019. The respondent distribution company issued notice under Section 56(1) of the Electricity Act, 2003 (the Act) threatening disconnection of electricity on account of Rs. 8.81 crores remaining due and payable by the appellant. The appellant by letter dated 26.03.2019 requested for payment in installment. The distribution company granted 12 installments to the appellant for clearing the dues pertaining to the supplementary bill dated 26.03.2019, 27.03.2019 and 10.04.2019. On 04.10.2019, DPS was charged in the billing cycle of the month of September 2019 and the respondent kept on levying DPS till June, 2021 as and when the appellant defaulted in making the payment of the dues arising out of the supplementary bill in accordance with the installments. The appellant had submitted representations on various dates with the request for grant of installment and waiver of the DPS demand. The appellant sent a letter dated 09.06.2021 stating that the entire payment of Rs. 8,81,64,222/- was made by them. The appellant filed the writ petition before this Court in WPO No. 260 of 2021 on 06.07.2021. The distribution company intimated the appellant on 08.07.2021 and the entire DPS claimed would have to be paid by the appellant to avoid disconnection and since the amount was not paid by the appellant, the electricity supplied was disconnected. The writ pet