Supreme Court of India
The Executive Engineer and Anr. v. M/s Sri Seetaram Rice Mill
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
8 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons afore-recorded, the judgment of the High Court is set aside and the matter is remanded to the Assessing Officer to pass a final order of assessment expeditiously, after providing opportunity to the respondent herein to file objections, if any, to the provisional assessment order, as contemplated under Section 126(3) of the 2003 Act. The appeal is allowed in the above terms, while leaving the parties to bear their own costs.
Judgment, Paras 59-60
From the headnote
Electricity Act, 2003: Salient features of the Act - Discussed. Legislative history and object of enactment - Discussed. s. 126 - Applicability of - Held: Consumption of electricity in excess of sanctioned load would be unauthorized use of electricity and would attract applicability of s. 126 of the Act. s. 126 - Scope of, with reference to construction of the words 'unauthorized use' and 'means' - Discussed. s. 126 and s. 135 - Distinction between - Discussed. s. 126 - Assessment and computation under - Manner of - Discussed. s. 127 - Appealable order - Held: In view of the language of s.127 of the Act, only a final order of assessment passed u/s.126(3) is an order appealable u/s.127 and a notice-cum-provisional assessment made u/s.126(2) is not appealable.
Authorities it was built on
- 1998 Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and Ors.
- 2008 Union of India v. Prabhakaran Vijaya Kumar & Ors.
- 1996 K. V. Muthu v. Angamuthu Ammal
- 2010 Eureka Forbes Limited v. Allahabad Bank and Ors.
- 1998 M/s Hyderabad Vanaspathi Ltd. v. Andhra Pradesh State Electricity Board and Others
- 2003 M/s. Bhilai Rerollers Etc. Etc. v. Madhya Pradesh Electricity Board and Ors.
Where later benches applied it
- 2022 Kerala State Electricity Board & Ors. v. Thomas Joseph Alias Thomas M. J. & Ors.
- 2019 West Bengal State Electricity Distribution Company Ltd. & Ors. v. M/s. Orion Metal Pvt. Ltd. & Anr.
- 2015 Union of India & Ors. v. Major General Shri Kant Sharma & Anr.
- 2025 Bank of Baroda v. Farooq Ali Khan & Ors.
- 2023 Association of Old Settlers of Sikkim and Ors. v. Union of India and Anr.
- 2021 M/s Magadh Sugar & Energy Ltd. v. The State of Bihar & Ors.
- 2020 Indore Development Authority v. Manoharlal & Ors. Etc.
- 2016 Star Sports India Pvt. Ltd. v. Prasar Bharti & Ors.
Of those, 3 relied on · 5 referred to
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