- (1.) On 19.9.2011 we wanted to dispose of this writ petition at the stage of admission with the following order: In this petition, the petitioner has challenged the order of final assessment which is appealable under the Electricity Act 2003 and for the reason we are inclined to send the matter for the purpose of final adjudication.
(2.) However, learned counsel appearing for the petitioner has drawn our attention to the un-amended and amended provisions of section 126(5) of the Electricity Act, 2003. He says that the condition of deposit for making such appeal will be applicable as per unamended provision of the Electricity Act, since, cause of action arose in the year, 2004. Provisional assessment was made thereafter, but the final assessment is made in the year 2011. Therefore, for the cause of action, which arose prior to amendment, if it is, heard by the appellate authority, it will be on the basis of the condition of depositing amount as per un-amended Act.
(3.) According to us, interpretation, as has been made by the learned counsel appearing for the petitioner, cannot be accepted for the simple reason that the provisional assessment is not the final assessment and there is no provision of appeal for the same. Cause of action of appeal will arise from the date of final assessment which has been made in the year, 2011. Therefore, the law prevailing on the date of final assessment will be applicable in connection with imposing of condition. Having so, the deposit in connection with preferring any appeal will be made pursuant to the amended Act, 2003.;