In exercise of the powers conferred by clause (a) of sub-section (2) of Section 176 of the Electricity Act, 2003 (36 of 2003) the Central Government hereby makes the following rules prescribing the appellate authority for preferring appeal against the orders of the Assessing Officer, namely :

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R.3 Appellate Authority

Appellate Authority.—For the purpose of appeal under Section 127, the State Government may designate by notification published in the Official Gazette, a person who is a Gazette Officer of the said Government or has been a District Judge or officer of equivalent rank, as Appellate Authority.

R.2 Definitions

Definitions.—(1) In these rules unless the context otherwise requires,—

(a) “Act” means the Electricity Act, 2003;

(b) “Section” means a section of the Act.

(2) Words and expression used and not defined in these rules but defined in the Act, 2003 shall have the meanings respectively assigned to them in Act.

R.1 Short title and commencement

Short title and commencement.—(1) These rules may be called Appeal to the Appellate Authority Rules, 2004.

(2) They shall come into force on the date of their publication in the Official Gazette.