JUDGMENT

Indu Malhotra, J.

Delay condoned. Leave granted.

(a) The issues which have arisen for consideration in the present Civil Appeal are : -

(b) What is the meaning to be ascribed to the term "first due" in Section 56(2) of the Electricity Act, 2003?

(c) In the case of a wrong billing tariff having been applied on account of a mistake, when would the amount become "first due"?

(d) Whether recourse to disconnection of electricity supply may be taken by the licensee company after the lapse of two years in case of a mistake?

1. The factual matrix in which the aforesaid issues have arisen for our consideration is : -

1.1 In the present case, for the period July, 2009 to September, 2011, the Respondent along with other consumers were billed by the licensee company (the Appellant herein) under Tariff Code 4400 @Rs.l.65 per unit.

1.2 During the course of a regular audit being conducted by the Internal Audit Party, it was discovered that in 52 cases, including that of the Respondent, the bills were raised under the wrong Tariff Code 4400, instead of Tariff Code 9400, under which the prescribed tariff rate was Rs.2.10p. per unit.

1.3 On 18.03.2014, the licensee company issued a show cause no