Case Note & Summary
The petitioner, Alka Agrawal, a consumer of the Maharashtra State Electricity Board (MSEB), was alleged to have committed theft of electricity between 22 August 2003 and 21 August 2004. Based on an inspection by the Flying Squad, an assessment was made under Section 126 of the Electricity Act, 2003, and a final assessment order was passed on 28 November 2005, demanding Rs. 3,26,712/-. The petitioner claimed that she received the order only on 30 June 2010 and filed an appeal on 13 July 2010 before the Superintending Engineer, the Appellate Authority under Section 127 of the Act, along with a deposit of 33% of the assessed amount. The Appellate Authority rejected the appeal as time-barred, holding that the limitation period of 30 days from the date of receipt of the order had expired. The petitioner challenged this rejection by way of a writ petition before the Bombay High Court. The High Court examined the provisions of Section 127 of the Electricity Act, 2003, which prescribes a limitation period of 30 days for filing an appeal from the date of receipt of the assessment order. The court noted that the Act does not confer any power on the appellate authority to condone delay beyond this period, unlike other statutes such as the Limitation Act. The court observed that the assessment order was dated 28 November 2005, and the appeal was filed on 13 July 2010, i.e., after a delay of over 4 years and 7 months. The petitioner's explanation that she received the order only on 30 June 2010 was not found credible, as the order was sent by registered post and the petitioner had not taken any steps to ascertain the status of the assessment for nearly 5 years. The court held that the limitation period under Section 127 is mandatory and cannot be extended. The appellate authority had correctly rejected the appeal as time-barred. Consequently, the High Court dismissed the writ petition, upholding the order of the Appellate Authority. The court also noted that the petitioner had deposited 33% of the assessed amount, but that did not cure the defect of limitation.
Headnote
A) Electricity Law - Theft of Electricity - Assessment under Section 126 - Limitation for Appeal under Section 127 - The petitioner, a consumer, was assessed for theft of electricity for the period 22/8/2003 to 21/8/2004, and a final assessment order was passed on 28/11/2005 under Section 126 of the Electricity Act, 2003. The petitioner filed an appeal on 13/7/2010, claiming that the order was received on 30/6/2010, and deposited 33% of the assessed amount. The Appellate Authority rejected the appeal as time-barred. The High Court held that the limitation period of 30 days under Section 127 is mandatory and cannot be extended, as the Act provides a complete code for appeals. The appeal was filed more than 4 years and 7 months after the assessment order, and the petitioner's claim of delayed receipt was not credible. The writ petition was dismissed. (Paras 2-6) B) Electricity Law - Limitation - Condonation of Delay - Section 127 of the Electricity Act, 2003 - The court held that the period of limitation for filing an appeal under Section 127 is 30 days from the date of receipt of the assessment order, and the appellate authority has no power to condone delay beyond that period. The Act does not provide for any extension of time, and the provisions are mandatory. The petitioner's appeal was filed after an inordinate delay of over 4 years, and the explanation that the order was received only on 30/6/2010 was not accepted. The court dismissed the petition, upholding the rejection of the appeal. (Paras 4-6)
Issue of Consideration
Whether the Appellate Authority under Section 127 of the Electricity Act, 2003 has the power to condone delay in filing an appeal beyond the period of 30 days from the date of receipt of the assessment order?
Final Decision
The High Court dismissed the writ petition, upholding the order of the Appellate Authority rejecting the appeal as time-barred. No order as to costs.
Law Points
- Limitation period under Section 127 of Electricity Act
- 2003 is mandatory
- cannot be condoned beyond 30 days from date of assessment order
- appeal filed after 4 years and 7 months is time-barred
- no power to condone delay beyond prescribed period
