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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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High Court of Karnataka Quashes Termination Notices Issued by Electricity Supply Companies to Sugar Mills Under Power Purchase Agreements for Bagasse-Based Cogeneration Plants. Court Declares PPAs Valid Until Expiry on 01.01.2022 and Directs Parties to Continue Performance.

The judgment concerns a batch of writ petitions filed by sugar mills (Shree Renuka Sugars Limited, Sri Chamundeshwari Sugar Limited, and others) chall...

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Karnataka High Court Quashes Penal Back Billing Order in Electricity Theft Case — No Evidence of Tampering or Pilferage. Mere Fluctuation in Load Factor Does Not Attract Penal Provisions Under Clause 42.05 of Conditions of Supply of Electricity.

The petitioner, M/s Eureka Forbes Limited, a public limited company, owned a composite premises in Bommasandra Industrial Area, Bengaluru. In 2007, it...

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Supreme Court Allows Electricity Board to Complete Sub-Station in Land Dispute Case. Balance of Convenience and Public Interest Outweighs Alleged Possession Claims.

The dispute pertains to a land measuring about 3.61 acres in Jamshedpur, Jharkhand. The respondents (plaintiffs) claimed that their mother, late Smt. ...

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Bombay High Court Allows Writ Petitions Challenging Electricity Theft Assessment Orders — Lack of Proper Hearing and Violation of Natural Justice. Assessment under Section 126 of Electricity Act, 2003 set aside due to failure to provide adequate opportunity to the consumer.

The petitioners, Maharashtra State Electricity Distribution Company Ltd., filed two writ petitions challenging assessment orders passed by the Superin...