In the Matter Of: Tamil Nadu Electricity Board Vs. Neyveli Lignite Corporation Limited and Another

Decided On : Sep-10-2010

Court : Appellate Tribunal for Electricity APTEL

LAW: the Tariff Regulations 2001, the Appeal No. 78/09, the Income Tax Act 1961, section 65, the Indian Contract Act 1872, the Refund of Excess Rebate Rate, the Tariff Regulations, section 79, the Electricity Act, section 79, the Electricity Act, the Electricity Act, section 79, the Electricity Act, the Electricity Act, section 79, the Electricity Act, section 79, section 79(1, the Electricity Act, the Electricity Act, the Electricity Act, Section 178, Section 178, Section 178, Section 178, Section 178(1, Section 178(2)(ze, Section 178, the Electricity Regulatory Commissions Act, Section 76(1, Section 76(1, the Grid Code, section 79, section 79, the Income Tax Act, the Income Tax Act, the Income Tax Act, the Electricity Act, the Regulation 7, Regulation 66, Section 195(A, the Income Tax Act, Section 195(A, the Income Tax Act, Income Tax Act, Section 195(A, the Income Tax Act, the Income Tax Act, the Appeal No, Income Tax Act, Income Tax Act

ORG: PER HON’BLE MR, Tamil Nadu Electricity Board, Neyveli Lignite Corporation, NLC, Central Electricity Regulatory Commission, Central Commission, Appellant, Appeal, the Central Commission, NLC, the Electricity Board, NLC, The Appellant Electricity Board, Bulk Power Supply Agreement, NLC, Appellant, NLC, NLC, NLC, NLC Thermal Power Station I., the Central Commission, Bulk Power Supply Agreement, TNEB, NLC, Thermal Power, the Government of India, Reserve Bank of India, the Government of Tamil Nadu, TNEB, Public Sector Units, NLC, the Electricity Board, Central Public Sector Undertakings, the Accelerated Power Development and Reforms Programme, the Tariff Regulation 2001, NLC, Electricity Board, NLC, TNEB, NLC, the Central Commission, the Central Commission, Tariff, Bulk Power Supply Agreement, NLC, NLC, the Central Commission, TNEB, NLC, the Central Commission, TNEB, the Central Commission, the Excess Rebate, TNEB, the Central Commission, the Excess Rebate, TNEB, the Central Commission, TNEB, NLC, the Appellant Board, NLC, Board, Board, NLC, TNEB, NLC, the Central Commission, TNEB, TNEB, NLC, TNEB, the Central Commission, NLC, TNEB, Income Tax, NLC, the Central Commission, NLC, the Central Commission, Refund of Excess Rebate, the Central Commission, the Refund of Excess Rebate, the Tribunal in Appeal No, Tribunal, the Central Commission, Tribunal, 2 Appeals, Appeal, Tribunal, the Central Commission, Bench, NLC, NLC, Tribunal, Appeal, the Central Commission, Tribunal, Bench, the Central Commission and Petition No, the Central Commission, NLC, NLC, Appellant, TNEB, The Learned Counsel, the Reimbursement of Income-tax, the Central Commission, ROE, the Central Commission, the Central Commission, the Appellant Electricity Board, the Respondent Corporation, the Central Commission, NLC, Tribunal, Corporation, the Central Commission, Corporation, the Central Commission, Corporation, the Electricity Board, Board, Corporation, the Learned Counsel, Tribunal, Tribunal, the Central Commission, Bench, NLC, the Central Commission, the Reimbursement of Income-tax, the Central Commission, Tribunal, Tribunal, Bench, the Central Commission, the Tribunal (B, the Central Commission, Corporation, the Electricity Board, Corporation, Corporation, NLC, the Electricity Board, the Electricity Board, Corporation, the Power Ministry, the Central Commission, Corporation, Board, Corporation, Board, Board, Corporation, Corporation, Corporation, Tariff Regulations, Board, NLC, Board, Board, the Board, Corporation, Board, Corporation, Corporation, Appellant, the Central Commission, Central Commission, the Central Commission, the Civil Court, the Central Commission, the Learned Counsel, India Limited v., CERC &#, Gujarat Electricity Regulatory Commission, APTEL, M/s PPN Power Generation Co., APTEL, NTPC, CERC, Central Power Distribution Company, CERC, Central Bank of India, AIR 1964, Gujarat Urja Vikas Nigam, Essar Power Limited, Uttar Pradesh Power Corporation, National Thermal Power Corporation Limited, S.P. Changalvarya, Naidu, Customs, Irrigation Department, Government of Orissa, Bharat Petroleum Corporation Limited, Nobel Resources Limited, State, Sons Vs, Board of Trustees of the Port of Bombay, NLC, Counsel for the Respondent, Bharat Petroleum Corporation Limited, Pramod Chandra Patnaik, Income Tax, Union of India, Madras Bar Association, S.P. Sampath, Union of India, AIR, SC, the Central Commission, NLC, Appellant Board, the Central Commission, NLC, Tribunal, the Central Commission, the Central Commission, the Central Commission, the Central Commission, the Appellant the Central Commission, Income Tax, the Central Commission, the Central Commission, the Central Commission, the Central Commission, the Central Commission, Commission, Central Power Distribution Company, CERC, Income Tax, the Central Commission, the Central Commission, Corporation, the Central Commission, the Central Commission, Corporation, the Central Commission, State Electricity Board, the Central Government, the Central Commission, the Central Government, Corporation, Appellant, the Central Commission, Appellant, the Central Commission, Central Commission, Parliament, the Central Commission, the Central Commission, Parliament, Commission, Parliament, Commission, Parliament, Parliament, The Central Commission Tariff Regulations, the Central Commission, the Appellant Electricity Board, the Hon’ble Supreme Court, the Hon’ble Supreme Court, the Central Commission, the Central Commission, the Appellate Tribunal for Electricity under Section 111, the Appellate Tribunal under Section 111, Appellate Tribunal, the Central Commission, CERC, the Hon’ble Supreme Court, Regulatory Commission, the Central Commission, Central Commission, the Central Commission, the Hon’ble Supreme Court, the Central Commission, the Central Commission, the Central Commission, the Central Commission, the Central Commission, the Central Commission, the Central Commission, Apex Court, the Respondent Corporation, the Central Commission, Corporation, Electricity Board, the Central Government, Commission, the Central Commission, the Hon’ble Supreme Court, K. Ramanathan Vs State, the Hon’ble Supreme Court, Counsel for the Appellant, the Central Commission, the Central Commission, the Respondent Corporation, Board, NLC, Appellant Board, the Central Commission, the Appellant Board for Reimbursement, NLC, the Income Tax Department, NLC, Income Tax, Income Tax, the Central Commission, the Income Tax, Torrent Power Limited, Tribunal, NLC, Independent Power Producers, Public Sector Undertakings, NLC, the Learned Counsel, the Central Commission, Regulations, the Generating Company, the Generating Company, the Generating Company., the Appellant Electricity Board, Thermal Power, BPSA, Thermal Power, Regulations, The Statement of Objects of Regulations, the Income Tax, the Statement of Objects, CERC, Income Tax, the Central Commission, the Central Commission, the Hon’ble Supreme Court, PTC India Vs, CERC, Tribunal, the Clause 2.12 of 2001 Regulation, Income Tax, Tribunal, the State Commission, Appellant, The National Tariff Policy, the Regulatory Commission, the Central Commission, the State Commission, the State Commission, Tribunal, the Learned Counsel, Independent Power Producers, the Public Sector Undertakings, NLC, Torrent Power Limited, Tribunal, Government, Income Tax, the Central Commission, the Central Commission, NLC, Tribunal, the Central Commission, the Central Commission, the Electricity Board, Appeal, Tribunal, the Central Commission, NLC, Board, NLC, Tribunal, the Central Commission, Tribunal, the Central Commission, Bench, Tribunal, The Learned Counsel, the Respondent Corporation, Tribunal, the Central Commission, the Learned Counsel, the Central Commission, The Central Commission, Counsel for the Appellant, the Electricity Board, Tribunal, the Central Commission, Tribunal, Senor, Commission, Commission, Commission, Commission, Commission, Commission, Commission, Commission, Tribunal, the Central Commission, the Central Commission, Bench, the Central Commission, Tribunal, the Central Commission, Tribunal, the Central Commission, the Tribunal in Appeal No, the Review Petition, the Central Commission, the Central Commission, the Central Commission, the Central Commission, the Appellate Tribunal, respondent.&#8221, the Central Commission, the Central Commission, Review Petitions, the Central Commission, Review Petitions, the Central Commission, Tribunal, Tribunal, Central Commission, the Central Commission, the Central Commission, the Central Commission, Tribunal, the Central Commission, the Central Commission, the Central Commission, the Respondent Corporation, the Appellant Board, the Central Commission, the Central Commission, the Central Commission, Refund of Excess Rebate, the Central Commission, Excess Rebate, The Central Commission, Regulations, the Central Commission, Excess Rebate, the Central Commission, the Central Commission, Generating Company, the Electricity Board, the Central Commission, Government, the Central Commission, Appellant, the Central Commission, Excess Rebate, Tribunal, Tribunal, the Central Commission, the Central Commission, the Central Commission, Tribunal, the Central Commission, Excess Rebate, the Central Commission, the Central Commission, Excess Rebate, Appeal

PERSON: JUSTICE M. KARPAGA VINAYAGAM, Ist, Neyveli, Bill, Regulations, Rebate, Rebate, Rebate, Financial Controller, Rajasthan Rajya Vidyut, Appeal Nos, Rajagopalan, Jharkhand, Govind Singh, Jagannath, Hamza Hazi v. State, Virgo Steels, G.C. Roy, Tarsem Singh, Sukhminder Singh, Maddula Ratnavalli, Anr, Daya Ram Saroj, Shramik Sangha, Chandra Parija, Anr, R. Gandhi, Chaman Paswan, Indu Bhushan Bose v., Rama Sundari Debi, Tamil Nadu, Supp, Regulations, Regulations, Bench, Bench, Tamil Nadu, Regulations, Regulations, Reasons, Regulations, K.P. Rao Committee, Regulations, Bench, P.H. Parekh, Parekh, Parekh, Appeal Nos

CARDINAL: 1, 2, 163/08, 3., 31.03.2001, 4., 5, 6, 30.09.2016, 8, 22.12.2003, 191.62, 10, 26.3.2004, 9, 33/2004, 01.04.2002, 31.03.2004, 31.08,2004, 33/2004, 10, 01.04.2004, 97/05, 11, 97/05, 12, 17/06, 28.02.2006, 19.10.2005, 97/05, 13, 17/06, 163/08, 23.12.2008, 79.52, 481.46, 14, 79.52, 30.04.2009, two, 1, 2, 15, 2, 80, 80, 78/09, one, 16, 17, 2, 1, 2, two, 18, 2.12, 21.12.2000, two, 481.46, 481.46, 306, 19, 31.03.2009, 78/09, one, 31.03.2009, 14.09.2006, 05.06.2003, 26.10.2004, 22.12.2003, 20, two, one, 8220;The, 1, 51/2008, 2, 5 JJ, 3, 4, 5, 253/2009, 6, 2007(8, 197, 7, 743, 8), 2, 116, 9, 4, 755, 10, 11, 10, 12, 13, 7, 14, 2002)4, 15, 1, 508, 16, 2, 721, 17, 3, 18, 6, 19, 10, 236, 20, 3, 293, 22, 23, 1, 2, 2, 2, 673, 3, 4, 448, 4, 1, 5, 264, 340, 6, 7, 1, 124, 8), 340, 24, 31.03.2009, 163/08, 25, one, one, 26, 27, 28, 1, 1, 8, 197, 2, 2, 289, 3, 2, 4, 1, 684, 29, 1.7, 30, 31, 32, 2.12, 1.7, 33, 34, 3, Five, enumeration&#8221, 5, 37, 2.12, 7, 2.15, 25, 38, 178, 2, 116, 39, 40, 2.12, 23.03.2010, 41, 42., 1.3, 1.4, 2.12, 2.12, 2.12, 43, 09.03.2001, 12.1, 9.1, 6.2, 6.5, 2.12, 14.3, 21.12.2000, 4/2000, 50, 3, 1, 51, 2.12, 68/09, 31.03.2009, 163/08, 56, 78/09, one, 78/09, One, one, one, two, 59, 31.03.2009, 60, 4, 78/09, 2, 7, 79.52, 30.04.2009, 31.03.2009, 79/2009, 80/2009, 19.10.2005, 14.09.2005, 17/2006, 79/2009, 80/2009, 31.03.2009, 61, 2, 62, 63, 1, 2, two, 64, 2.12, 2.15, 78/09, 65, 66

LOC: the Appellant herein, Respondent, Central Commission’s, Respondent, Respondent

PRODUCT: Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, 91994)1 SCC 1, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Remand Order, Appellant, Bench, Appellant

DATE: the year 1999, 18.02.1999, 3 working days, 30 days, the year 2001, 09.03.2001, 01.04.1997 to 31.03.2002, 3 working days, 26.03.2001, 2001-04, 1 month, 30 days, 20.09.2001, 20.03.2003, 30.09.2001, 30.09.2002, daily, the preceding 90 days, 1.4.2001., 05.06.2003, 1.10.2001, the period 01.10.2001 to 30.11.2003, monthly, 26.10.2004, 26.03.2004, one month, November 2004, 3 working days, 2001, 3 working days, October 2004, 2001, 19.10.2005, 2001, 3 working days, 14.09.2006, TNEB’s, 2 months, 31.12.2007, 31.03.2009, 31.03.2009, 19.10.2005, 14.09.2006, 79, 2009, 19.10.2005, 14.09.2006, 20.05.2009, 80 of 2009, 31.03.2009, 20.5.2009, 31.03.2009, 20.05.2009, 163/08, 12.11.2009, 2001, 2004, 26.03.2004, 01.04.2001 to 30.11.2008, the past period, 2008, 31.03.2009, 31.03.2009, 31.03.2009, 163/08, 31.03.2009, 19.10.2005, 3 working days, 14.07.2003, 3 working days, the year 2001, the year 2005, 2001, 2001, years, 2003, 3902/2006, 2009, 41, 59, 60 of 2009, 1985, 2008, 2005, 2006, 1992, 2001, 1998, 2007, 2006, 1989, 2007, 2005, 2001, 2002, 2003, 2004, 1987, 1954, 2003, 31.03.2009, 20.05.2009, 2003, 2003, 2003, 2003, 2007, 1969, 1985, 1992, the 1st, 2001, 2004, 2003, 2003, 2003, 2003, 2003, 35, 2010, 23.01.2006, 40, 1998, 36, 2001, 1985, 2004, 2001, 2004, 2001, 2001, 2001, every year, a year, 1961, annual, 44, 20.09.2001, 18.02.1999, 2001, 45, 2001, 2001, 2004, 2004, 2001, 46, 2001, 2004, 2009, 47, 2001, 2004, 48, 2003-04, 49, 2010, 2001, 2004, 2004, 1961, 52, 54, the 1st, 55, 20.05.2009, 31.03.2009, 31.03.2009, 31.03.2009, 57, 20.5.2009, 19.10.2005, 14.09.2006, 19.10.2005, 14.09.2006, 58, 20.05.2009, 31.03.2009, 31.3.2009, 31.3.2009, 20.5.2009, 31.03.2009, 20.05.2009, 19.10.2005, 14.09.2006, 31.03.2009, 31.03.2009, 19.10.2005, 14.09.2006, 31.3.2009, 19.10.2005, 14.09.2006, 31.03.2009, 20.5.2009, 19.10.2005, 14.09.2006, 2001, 2004, 2001, 31.03.2009, 20.05.2009, 31.03.2009

WORK_OF_ART: Thermal Power Station-II, Tripartite Agreement, Regulations, ` the Ist Agreement, Thermal Power Station-II, Regulations, Regulations

PERCENT: 2.25%, 1.5%, 2.5%, 2.5%, 1%, 2.5%, 2.5%, 2.5%, 2%, 1%, up to 2%, 2.5%/2.25%, 2.5%, 2.5%, 1%, 1%, 2%, 2%, 2.5%, 2.5%, 2.25%/2%, 14%

GPE: LC, Kerala, Mumbai, Bombay, N.C., Orissa, JT, Counsel

ORDINAL: 2nd, first, second, first, first, 1st, first, first, first, third

FAC: Appellant

MONEY: 8220;A, 8220;As, 8220;Summary, 8220;40, 8220;The, 8220;Under, 8220;A

EVENT: Tax Holiday, Regulation 2004, Regulation 66, Regulation 2004