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K. R. MOHAPATRA
Vedanta Limited – Appellant
Versus
State of Odisha – Respondent
JUDGMENT
KRUSHNA RAM MOHAPATRA,J. - This matter is taken up by virtual/physical mode.
2. Petitioner being a Private Limited Company calls in question the inaction of the authorities under the Electricity Act, 2003 (hereinafter referred to as "Electricity Act') and Odisha Electricity (Duty) Act, 1961 (herein after referred to "Electricity Duty Act') in considering its representation dtd. 5/8/2021.
3. Before delving into the issue involved in this writ petition, it would be profitable to deal with certain relevant provisions of the Electricity Duty Act (pre and post-amended) for adjudication of the writ petition.
3.1 Sec. 8 of the Electricity Duty Act, 1961 reads as follows:-
"Disputes between the licensee and the consumer-
(1) The Chief Electrical Officer or such other officer not below the rank of an Assistant Engineer or an Assistant Electrical Inspector as may be authorized by the State Government in that behalf shall have the power to decide all disputes relating to the liability for payment of the electricity duty or exemption therefrom.
(2) Subject to the decision in appeal before such authority as may be constituted by the State Government in that behalf by a notified order, pre
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Municipal Council can revise electricity rates without prior State Government approval if within license limits.
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The Electricity Board must refer disputes regarding defective meters to the Electrical Inspector before raising supplementary bills, as mandated by S.26(6) of the Indian Electricity Act, 1910.
Electricity duty exemption notification linked to 'period of eligibility' in Eligibility Certificate under incentive scheme extends automatically with Certificate extension; saved by subsequent Act w....
The Ombudsman erred in failing to recognize the commercial relationship between the parties, which affected the determination of electricity tariff under the Electricity Act.
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