Reliance Energy Limited Vs. the Maharashtra Electricity

Decided On : Apr-04-2007

Court : Appellate Tribunal for Electricity APTEL

LAW: the Indian Companies Act, the Companies Act, Sections 61, The Electricity Act, the Clause 8.2.2, the Gratuity Scheme, Section 181 of the Electricity Act, the Gratuity Scheme, Section 61, the Electricity Act, the Tariff Regulations, the Income Tax Act, Section 80 1A, the Income Tax Act, the Accounting Standards, Section 80 1A, the Income Tax Act.28, the Tariff Regulations, Item 5, Section 42, the Electricity Act, Regulation 19, Respondent (M/s Prayas Energy Group

CARDINAL: 1, 25, 1956.The, 3, two, 25, 2006.4, 62, 1, 2, 3, 350.01, 7.16, 7.17, 7.16, 7.17, 350.01, 350.01, 150, 75.45, 2005.7, one, 8, 187, 136.2, 207.34, 161.85, 207.34, 25.53, 99.19, 73.66, 99.19, 24.50, 24.43, 15, 30.24, 15, 30.24, 20.43, 9.81, 30.20, 10.27, 30.40, 207.26, 182.76, 80.89, 101.01, 16.84, 3.00, 20.43, 13.84, 102.02, 74.05, 101.64, 77.48, 3, 15.9, 18, 125, 156, 95, one, 2, 29, 15.9, three, 25.69, 33.58, 2.6, 3.78, 2.90, 69.95, 89.41, 130, 42.00, 88.00, MERC.37, 25.69, 33.58, 110, 7.9, 11.52, 11, 11, 220, 109, 72.21, 36.97, 109, only 72.21, 34, 34, 34, MERC.45, 46, 1/2, 1, 2, 3124, 2538, 3, 220, 33, 84, 21, 43, 22, 23, 2350, 2500, 2005.53, 350.01, 0.97, 350.01, 350.01, 350.01, 350.01, 350.01, 350.01, 57, 39, 61

ORG: Reliance Energy Ltd., ARR, ARR, the Maharashtra Electricity Regulatory Commission, MERC, Reliance Energy Ltd., a Public Limited Company, Annual Revenue Requirement, ARR, Commission, Maharashtra State Electricity Regulatory Commission, MERC Terms and Conditions of Tariff) Regulations, Commission, ARR Petition for FY 2005-06, ARR of Generation, Transmission and Distribution, ARR, Tariff Petition, Commission, ARR, Tariff Petition for FY, ARR, ARR, Tariff Petition for FY, Commission, ARR, ARR, Tariff Petition of REL, Commission, the ARR Petition of REL, ARR, Tariff Petition of REL, Tribunal, ARR, MERC, Generation, Transmission and Distribution, MERC, Tribunal, the Aggregate Revenue Requirement, MERC, MERC, Appellate Tribunal for Electricity, Agricultural, Schedule VI of, MERC, ARR, MERC, MERC, Ist Respondent Commission, the Respondent Association and Prayas, ARR, ARR, Respect, General Expenses, Learned Counsel, Appellant, ARR, Commission, REL Auditors, MERC, Learned Counsel, MERC, MERC, Salaries and Dearness Allowance, MERC, Commission, Commission, LTC, Housing, OTA, LIC, Maitra, Counsel, MERC, Appellant, MERC, MERC, MERC, MERC, Conditions of Service, MERC, Determination of Compensation) Regulations, the Annual Revenue Requirement, MERC, Consumer Related Department, BRAIL, MERC, Provident Fund, the Life Insurance Corporation, Acturial Certificate, LIC, Provident Fund, MERC, MERC, MERC, MERC, ARR, Commission, MERC, Salaries and Dearness Allowance, Commission, MERC, Salaries and Dearness Allowance, Commission, Provident Fund, MERC, Respondents, Commission, Financial Principle, the Salaries and Dearness Allowance, the Electricity (Supply) Act, ARR, MERC, the Basic Salaries and Dearness Allowance, MERC, MERC, the same.21., Appellant, Administration, MERC, MERC, MERC, Compounded Aggregate Growth Rate, MERC, MERC, the Electricity (Supply) Act, the Electricity (Supply) Act, the Electricity Regulatory Commission Act, MERC, MERC Order, MERC, Terms and Conditions of Tariff) Regulations, Tariff Regulations, Commission, Commission, Commission, Commission, Prayas, the Electricity (Supply) Act, Commission, Learned Counsel, MERC, ARR, BSES, BSES, Corporate Income Tax, Income Tax, Income Tax, Company, License Area, Commission, Income Tax, License, Commission, TPC, Corporate Income Tax, Commission, Commission, BSES, Commission, Income Tax, MERC, EPC Division, Generating Stations, Elastimold Division, Treasury, XVII, MERC, MERC, MERC, Appellant, MERC, MERC, MERC, MERC, Tariff) Regulation, MERC, applicable.32, Appellant, Income Tax, Income Tax, ARR, ARR, MERC, MERC, Plant Load Factor, PLF, PLF, MERC, PLF, MERC, PLF, REL Petition, PLF, Learned Counsel, MERC, PLF, MERC, Tariff Petition, MERC, MERC, the Indian Electrical and Electronic Manufacturers Association, the Respondent Commission, Commission, MMRDA, Commission, ARR, Tariff Petition for, Commission, PLF, PLF, R&M, Commission, the Respondent Commission, PLF, PLF, MERC, Commission, Capital Expenditure, ARR, Capital Expenditure Schemes, Commission, the Commission for FY 2006-07, Detailed Project Reports, MERC, MERC Approvals/Disapproval, Old Cables, Replacement, DPR, MERC, DPR, MU, MERC, Capital Expenditure (CAPEX, Schemes, Metering and Instruments, MERC, MERC, MERC, MERC, MU, CAPEX, ARR, ARR, Appellant, Load Growth, HV, TPC, Commission, Tribunal, Karnataka Power Transmission Corporation Ltd., Karnataka Electricity Regulatory Commission, Commission, State, Commission, the Regulatory Commission, The Karnataka Electricity Regulatory Commission, Commission, Commission, Schemes, Appellant, MERC, ARR of Generation Function for FY, Regulation 33, MERC, MERC, K Cal/kWh, K Cal/kWh, MERC, the Auxiliary Consumption for REL's, MERC, Secondary Oil Consumption, MERC, Commission, Commission, Commission, Commission, Regulation 26.2, MERC, Commission, Auxiliary Consumption, MERC, Commission, Commission, Black's Law Dictionary, Commission, The Proviso to Regulation 26.2, MERC, MERC, MERC, MERC, MERC, MERC, Tribunal, MERC, ARR, MERC, ARR, the Hon'ble Supreme Court, this Tribunal Order, Tribunal, Vide this Tribunal Order, Appellant, The Maharashtra Electricity Regulatory Commission, Counsel, ARR, Appellant, first Respondent, Commission, the Hon'ble Supreme Court, Tribunal, Employee Expenses, Administrative, General Expenses, Commission

DATE: October 3,2006, Annual, FY 2005-06, 2006-07, 1913, FY 2005-06, March 1, 2005, 2005, August 23, 2005, October 10, 2005, November 22, 2005.Subsequently, 2006-07, February 24, 2006, May 3, 2006, 2006-07, 2005-06, 2006-07, May 10, 2006, FY 2005-06, 2006-07, May 18, 2003, FY 2005-06, 2006-07.5, May 22, 2006, 2006-07, October 3, 2006, 2006-07, January 6, 2006, 3 years (ii, 18 months, 1948, 2005, 2006-07, FY 2004-05, FY 2004-05, 2003, 2003, 2005, 2005, 2005, FY 2004-05, 2003-04, March, 2005, 2005-06, FY 2005-06, FY 2004-05, the last 5 years, FY 2004-05, the preceding year, FY 2005-06, FY 2004-05, the last 5, 1948, 1948, the years 2004-05, 2005-06, FY 2004-05, 1998-99, 2003-04, FY 2005-06.22, 1948, 2005-06, 1948, 1998, 2003, 2005, August 24, 2005, FY 2007, April 13, 2006, 2004, 2005, 2005, FY 2004-05, FY 2004-05, 2005-06, 1998-99, 2003-04, 1948, FY 2004-05, 2005-06, July 1, 2004, 2003, 2003-04, 2003-04, 1948, 2(b)(iii, July 1, 2004, 2005, the years 2004-05, 2005-06, the years 2004-05, 2005-06, 2006-07, 2006-07, more than 10 years old, 2006-07, the earlier years, crores.36, FY 2006-07, 2006-07, FY 2005-06, 2005, FY 2005-06, 2006-07, the coming years, FY 2004-05, 2005-06, FY 2004-05.MERC, 2006-07, FY 2004-05, 2005-06, FY 2004-05, 2005-06, 2003-04, 2006-07, FY 2004-05, 2005-06, 2006-07, FY 2004-05, scheme year, 2006-07, FY 2004-05, 2005-06, 15 years, FY 2004-05, FY 2004-05, 2005-06, the years 2004-2005, FY 2005-06, 2003-04, last two years, last three years, the years 2003-04, 2004-05, 2005-06, 31^st March,, 2006, 2005-06, 2006, 2003, annual, the future years, 2006-07, 2005, 4....54, the past 7 years, the previous years, better year, years, February 20, 2004, May 22,2006, October 3,2006, a period of, six months, October 1, 2006 to March 31, 2007, 3 years, 18 months, November 2, 2006, November 2, 2006

PERSON: Nos, REL, REL, REL, Impugned Order, REL, REL, REL, REL, REL, Palaniappan, Arijit, REL, Regulations, REL, REL, REL, REL, REL, REL, REL, REL, Regulations, LIC, REL, Basic Salary, REL, REL, Regulations, REL, Order, REL, Tariff, Tariff, REL, REL, REL, REL, REL, REL, REL, REL, REL, Maintenance MERC, REL, REL, REL, REL, CAPEX Schemes, REL, REL, REL, REL, REL, REL, REL, REL, REL, REL, REL, REL, Impugned Order, REL, a Regulatory Asset, REL, REL, Order, Maintenance Expenses

ORDINAL: first, Sixth, Sixth, third

EVENT: Financial Year 2004-05, Financial Year 2005-06, Financial Year 2004-05, Financial Year 2005-06, Financial Year 2004-05.11, Regulation 33

WORK_OF_ART: Reversal of Treatment on Rebate, Other Allowances/bonus/ Benefits, 2005 Regulations, Clear Profit, Transmission and Distribution

MONEY: 0.5 per cent, 12.1 per cent, 50 per cent, 50 per cent, around 9.8 per cent, 9.8 per cent, around 9.8 per cent, 3.3 per cent, 3.3 per cent, 46 per cent, 3.3 per cent, 3.3 per cent, 35.875 per cent, 70 per cent, 30 per cent, 30 per cent, 95.48 per cent, 94.25 per cent, 95.48 per cent, 94.25 per cent, 3.5 per cent, 1.25 per cent, 3.1 per cent, 95 per cent, 80 per cent, 90 per cent, 12.1 per cent, 12.02 per cent, 12.5 per cent, 0.5 per cent, 11.52 per cent, 12.1 per cent, 12.02 per cent, around 1.5 per cent, 0.5 per cent, 106 MU, 13.01 per cent, 12.20 per cent, 12.10 per cent, 12.02 per cent, 9.92 per cent, 12.8 per cent, 8.8, 12.1 per cent, 4 per cent, 5.7 per cent, 6.4 per cent, 13 MU, 0.17 per cent, 7.80 per cent, 25 per cent

FAC: Regulation 33, Bonus, Sixth Schedule

TIME: 24 hours

LOC: permitted.23

PRODUCT: Appellant, Appellant, F 2003-04, Appellant, Appellant, Capex, Appellant, Appellant, Appellant, Appellant, Appellant

GPE: Mumbai, Mumbai, Repairs, Disapproval, REL, LT, LT, Mumbai, REL, India, India, Repairs

QUANTITY: 34 MU, 72.21 MU, 22/33 kV, 0.80 ml/kwh, 2.0 ml