Court : Chennai
Reported in : (2004)1MLJ662
..... charges for the actual amount of energy consumer.'43. terms and conditions have been framed in exercise of power conferred by section 49 of the indian electricity supply act, which defines the expression 'demand charge' and 'energy charge'. 44. the point being -'whether any tax is chargeable on the demand charge, ..... tax on maximum demand charges is valid and enforceable ?32. section 79 of the electricity act, 1948, confers power to make regulations to provide for matters specified therein, inter alia, the matters specified include the principles governing the supply of electricity by the board to persons other than licencees. sub-sections (2), (3) ..... the functions of the said corporation being generation, transmission and distribution of hydro-electric and thermal electric energy. the state of bihar imposed duty on electricity by bihar electricity duty act, 1948. the said act came to be amended by amendment act, 1963 which was reserved for the consideration of the president and received the .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)189CTR(Raj)516; [2005]275ITR372(Raj); 2004(5)WLC285
..... vi to the electricity (supply) act, 1948 required the electricity company to create certain reserves if its clear profit exceeds a reasonable return. the court said as under:'moneys standing to the credit of the contingencies reserve which ..... to be given to the consumers.30. in contrast, the matter of constituting a reserve fund to meet contingent liability that may arise in future under the very electricity (supply) act, 1948 invited attention of the apex court in associated power co. ltd. v. cit : [1996]218itr195(sc) . it was a case in which clause ii of schedule ..... of the assessee and to which case we shall advert to later on.in poona electric co. ltd. (supra), the assessee was required by section 57(1) of the electricity (supply) act, 1948 under which the provisions of schedules vi and vii of the act were deemed to be incorporated in the licence. schedule vi imposed a duty on the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1990KAR3320
..... that power for a purpose not contemplated under the statute? in this regard we will refer to indian aluminium co. v. kerala state electricity board : [1976]1scr70 . that case dealt with the scope of section 49(3) of the electricity (supply) act, 1948. it was observed thus in paragraphs 10 to 16:- '10. having analysed the provisions of section 49, we may now turn to ..... the efficient performance of its duties on such terms and conditions as it thinks fit'.' here also section 46 of the electricity (supply) act says '...the grid tariff shall, in accordance with any regulations made...'. this has great significance.in kerala state electricity board v. s.n. govinda prabhu & bros. : [1986]3scr628 it was observed in paragraph-10 as follows:'10. we may also .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443
..... any matters which are not required to be disclosed by the banking companies act, 1949;(iii) in the case of a company engaged in the generation or supply of electricity, any matters which are not required to be disclosed by both the indian electricity act, 1910, and the electricity (supply) act, 1948;(iv) in the case of a company governed by any other special ..... act for the time being in force, any matters which are not required to be disclosed by that special act; or(v) in the case of any company, any matters ..... shall apply to any insurance or banking company or any company engaged in the generation or supply of electricity, or to any other class of company for which a form of balance sheet has been specified in or under the act governing such class of company.(2) every profit and loss account of a company shall give .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2002(50)BLJR1197; JT2002(4)SC146; 2002(3)SCALE638; (2002)5SCC111; [2002]3SCR100; (2002)2UPLBEC1798
..... court found that the board though it was required to carry on some activities of the nature of trade or commerce under the electricity supply act, yet the statutory powers conferred by the electricity supply act on the board included power to give directions, the disobedience of which is punishable as a criminal office and therefore the board was ..... have a glimpse of a few illuminating points thereat. it would serve our purpose to keep ourselves confined, to being with, to discerning the principles laid down in rajasthan state electricity board, jaipur v. mohal lal and ors. - : (1968)illj257sc , sukhdev singh andors. v. bhagatram sardar singh raghuvanshi and anr. - : (1975)illj399sc , ramana ..... time we have to make a reference to some authority. the wisest course is to have this comprehensive phrase and to economise in words'. (1948 (7) cad 610[emphasis supplied] 69. thus the framers of the constitution used the word 'the state' in a wider sense than what is understood in the ordinary or .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1031; (1976)1SCC466; [1976]1SCR552
..... the constitution. according to mr. gupte, who appeared for the respondent in civil appeal no. 2557 of 1969, the legislation is repugnant to the electricity act, 1910 and the electricity (supply) act. 1948. in particular the latter, which falls within entries 43 and 44 of list i. according to mr. b. sen, who appeared for the respondents ..... of such declaration was that the state government was enabled to make orders regarding production, supply and distribution of electricity, there was a possibility of such orders being repugnant to the provisions of the electricity act, 1910 and the electricity (supply) act, 1948 and therefore any such repugnance was cured by the assent given by the president, we cannot ..... in civil appeal no. 20 of 1970, the act trenches upon the field occupied by the electricity (supply) act 1948 which falls partly under entry 43 of list i and partly under entry 38 of list iii. according to mr. g. b. pai .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(4)ALLMR185; 2004(5)BomCR274; (2004)106BOMLR324
..... -section (1) of section 22 of the s.i.c.a. was sought. a prayer was also made directing the electricity company for uninterrupted supply of electrical energy without compliance of the corresponding obligation of payment under regulations or contract under the electricity (supply) act, 1948.40. negativing the contention and interpreting the provisions of section 22(1) of the s.i.c.a. the supreme court ..... of the board or appellate authority. it is seen that under the indian electricity (supply) act, 1948 one of the conditions is that continued payment of the price of electrical energy supplied by the board is a condition for the continued supply and the default committed in the payment thereof entails disconnection of the supply of electrical energy, except in accordance with the procedure prescribed under the contract or .....
Tag this Judgment!Court : Delhi
..... ordered there-against. 56. prior to the electricity act, 2003, the supply of electricity in the country was governed by the indian electricity act, 1910, the electricity (supply) act, 1948 and the electricity regulatory commission act, 1998. though the 1910 act envisaged growth of electricity through private licensees but the 1948 act mandated the creation of state electricity boards and vested them with the responsibility of arranging the supply of electricity in the state and with the power to ..... revenues and tariffs by regulations prescribed and mandates the derc to in doing so be guided by the financial principles and their application provided in the sixth schedule to the electricity (supply) act, 1948 and the factors which would encourage efficiency, economic use of resources, good performance, optimum investments etc. as well as the interest of the consumers. xv) sub-section (5) of section .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1974All1b
..... the employment out of master and servant relationship was not canvassed.112-a. in the case of rajasthan state electricity board v. mohan lal : (1968)illj257sc the supreme court held that the board set up under the electricity (supply) act 54 of 1948, was a 'state' within the meaning of article 12 of the constitution against which mandamus could issue under ..... 3) of the scheme made by the central government in exercise of the power conferred on it by section 4(1) of the 'dock workers (regulation of employment) act, 1948 was held to be bad.122. in sirsi municipality case : (1973)illj226sc it was found that the dismissal was in violation of rule 143 which imposed a mandatory ..... enforced. there are, however, certain exceptions to this rule as would be noticed later.106. as far back as in 1948 the privy council in the case of made a declaration of a statutory invalidity of an act which is a thing entirely different from enforcing a contract of personal service. the supreme court in the case of : .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2008)217CTR(P& H)83
..... after retirement. it is claimed that the petitioners are covered under the punjab state electricity board provident fund regulations, 1960 (for brevity, 'the 1960 regulations'), which have been notified under section 79(c) of the electricity supply act, 1948 (for brevity, 'the 1948 act'), vide notification no. 777/pseb, dt. 9th sept., 1960. as per ..... provisions of regulation 38 of the 1960 regulations, interest component on credit balance retained in the provident fund (pf) is exempted from tax in terms of the provisions of chapter-ill, section 10(11) of the 1961 act ..... detailed preliminary objections asserting that interest income cannot be brought within the scope and ambit of tax in contravention of various provisions of the 1925 act, 1948 act, 1961 act and 1960 regulations as well as clarification dt. 15th june, 2006 issued by the cbdt (p-5). it was, thus, requested that .....
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