- (1.) When the case was called out, Mr. Rajesh Shankar, learned Counsel appearing for the Board, submitted that the impugned order is appealable order under Section 127 of the Electricity Act, 2003. He further submitted that the Appellate Authority is an independent body appointed by the State Government and the Petitioner can raise all the points available to it, before the Appellate Authority.
(2.) On this. Mr. Mittal, learned senior counsel appearing for the Petitioner, submitted that though there are good grounds for entertaining this writ petition by this Court, but in view of such objection, Petitioner will file appeal, but till the matter is decided by the Appellate Authority, Petitioner's line may be restored. He further submitted that at best, the Assessing Officer could raise demand for four days i.e. from 3.7.2010 to 6.7.2010, but it has been raised for the entire year, which submission was denied by Mr. Shankar appearing for the Board.
(3.) Be that as it may, Petitioner may file appeal before the Appellate Authority along with a petition for condoning the delay within two weeks from today and in that event, delay may be condoned keeping in view the pendency of this writ petition. Parties are directed to cooperate for early disposal of the appeal. The Appellate Authority will dispose of the appeal as early as possible and preferably within two months from the date of filing of the appeal.;