- (1.) The leading matter " C.A.No.6036 of 2012 as well as C.A.No.6061 of 2012 are statutory appeals arising out of a common order dated 2.7.2012 passed by Appellate Tribunal for Electricity (for short, "APTEL") whereby pleas under Section 14 of the Limitation Act, 1963 to explain the alleged delay in preferring claims by the common respondent " M/s. Lanco Kondapalli Power Ltd. (for brevity referred to as "M/s. LANCO") a power generating company before the Andhra Pradesh Electricity Regulatory Commission (hereinafter referred to as "the Commission") has been accepted and as a result the main claim in the leading matter relating to Bill for Capacity Charges and in the other appeal for Minimum Alternate Tax (MAT) for 2001-2005 have been remanded for a follow up order by the Commission on the actual claims and interest. In respect of MAT, a concession on merits was recorded in respect of period 2006-2009 and for the earlier period (2001-2005) the contest was confined only to issue of limitation, as evidenced by Original Order of Commission dated 13.6.2011. Hence, through a SLP leading to C.A.No.6835 of 2015, the Appellant has chosen to make a direct challenge to aforesaid order to explain and overcome the alleged concession in respect of claim for reimbursement of MAT for the entire period of 2001-2009. C.A. No.6138 of 2012 is a statutory appeal to again challenge MAT for 2006-2009 but directed against appellate order dated 20.7.2012 by APTEL. The last matter, C.A.No.9304 of 2013 arises out of a SLP against the original order of Commission dated 8.8.2013 relating to MAT claim for the period 2009- 2012. Since issues are same or similar between the same appellant and respondent in all these appeals, they have been heard together and shall be governed by this common judgment. Unless otherwise indicated the facts have been noted from the records of the main matter, i.e., C.A.No.6036 of 2012.
(2.) Instead of merits of bills raised by M/s. LANCO for capacity charges the issue of limitation has assumed greater significance and has thrown up two important points. First, whether the Limitation Act is applicable to a claim before the Commission and if the answer is in positive, then second, whether APTEL's order reversing the views of Commission and accepting claim under Section 14 of the Limitation Act is in accordance with law or not. It is not in dispute that if the order of APTEL is upheld, the issue of correctness or validity of capacity charges will stand remanded for decision by the Commission in accordance with law. So far as claim of M/s. LANCO for reimbursement of MAT for the period 2001-2005 is concerned, it shall stand rejected if APTEL's order on the issue of limitation is reversed, otherwise such claim for the aforesaid period as well as for later period upto 2012 will be governed by the present judgment on the issue of legality and admissibility of claim for MAT.
(3.) Before adverting to the issues noticed above and the rival contentions, it will be useful to notice the essential facts relevant for deciding the issues. M/s. LANCO is engaged in the generation and sale of electricity. Its Registered Office is at Hyderabad and it has set up its power project at Kondapalli Industrial Development Area in Krishna District of Andhra Pradesh. A.P. Power Co-ordination Committee, the appellant no.1, as the name suggests, was constituted on 07.06.2005 to ensure coordination between the four distribution companies of Andhra Pradesh who are appellant nos.3 to 6. M/s. Transmission Corporation of Andhra Pradesh (APTRANSCO) is the second appellant. At the relevant time the appellant no.2 was engaged in procurement of power for the Distribution Companies. In the first phase of power sector reforms, Andhra Pradesh State Electricity Board was unbundled into Generation and Transmission Corporation and subsequently the four Distribution Companies were notified by the Government on 31.3.2000 on account of unbundling of the Transmission Corporation in the subsequent phase of reforms.;