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IN THE HIGH COURT OF ORISSA AT CUTTACK
BIRAJA PRASANNA SATAPATHY
Geetanjali Mohanty – Appellant
Versus
State of Odisha – Respondent
JUDGMENT :
Biraja Prasanna Satapathy, J
1. Heard Mr. F.R. Mohapatra, learned counsel for the petitioner and Mr. L.K. Maharana, learned counsel appearing for TPNODL-Opp. Party No.3.
2. The present Writ Petition has been filed inter alia challenging order dated 03.12.2025, so passed by the Opp. Party No.2 under Annexure-10 in Appeal Case No.01/2023-24.
3. Learned counsel for the petitioner contended that against the final assessment order passed on 05.05.2022 under Annexure-3, petitioner preferred the appeal within the stipulated time period under Annexure-4, on dated 27.05.2022. Since as per the provisions contained under Section 127 (2) of the Act, petitioner could not make the required deposit to the extent of 50% of the demand so raised in the Final Assessment Order, vide letter dated 08.09.2024 under Annexure-5, petitioner was advised to enclose the required document showing the deposit as provided under Section 127 (2) of the Electricity Act, 2003.
3.1. It is contended that petitioner on receipt of Annexure-5 letter dated 08.05.2024, made the deposit on 13.05.2024 and provided the money receipt before the Appellate Authority. But on the ground that petitioner has not made the depo
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 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.
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 availability of an alternative remedy under Section 127 of the Electricity Act, 2003 must be pursued, barring exceptional circumstances justifying writ jurisdiction.
The court allows a final opportunity for statutory deposit to revive an appeal dismissed for non-compliance, emphasizing the importance of appellate remedies.
Lack of payment of higher amount of pre-deposit - Statutory conditions requiring pre deposit to be made with respect to disputed demand of penalty (where a minimum 30% was required to be deposited an....
The Court emphasized that the Tribunal should not take a hyper-technical approach and should consider appeals on their merits, especially when the petitioner was ready with the required amount on the....
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