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  1. Home/
  2. Library/
  3. High Court Of Jharkhand/
  4. 2024/
  5. August

Ms Arun Refractories Through One of Its Partners Sri Sushil Kumar Gadhyan and Ors vs. Jharkhand Urja Vikas Nigam Limited Through Its Chairman Cum Managing Director and Ors

Decided on 31 August 2024• Citation: LPA/484/2015• High Court of Jharkhand
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                   IN THE  HIGH  COURT   OF  JHARKHAND    AT  RANCHI                
                                   L.P.A. No.305 of 2015                            
                                        ……..                                        
                   M/S.  USHA  MARTIN   LTD.  (Earlier known as M/s. Usha           
                   Beltron Ltd.), A Company incorporated under the provisions       
                   of Companies Act, 1956, having its Registered Office at 2A,      
                   Shakespeare  Sarani, Kolkata, P.O. Shakespeare  Sarani,          
                   P.S. Shakespeare  Sarani, District Kolkata, West Bengal          
                   through its General Manager (Commercial) Sri N.K. Patodia,       
                   son  of Late R.D. Patodia, Resident of Deputy Para, P.O.         
                   GPO, P.S. Kotwali, District Ranchi.      ..                      
                                                             …  Appellant           
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi  through   its Chairman-cum-Managing    Director,         
                   Engineers’ Bhawan,  H.E.C., P.O. & P.S. Dhurwa, District         
                   Ranchi.                                                          
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, having its Head Office at      
                   Bailey Road,  Patna, through its Chairman,  P.O  & P.S.          
                   Fraser (Dak Bunglow).                                            
                   3.The Chief Engineer (Commercial  and T.A.), Bihar State         
                   Electricity Board, Bailey Road, Patna, P.O & P.S. Fraser         
                   (Dak Bunglow).                                                   
                   4. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, Bailey Road, Patna. P.O & P.S. Fraser (Dak Buglow).       
                   5.  General  Manager-cum-Chief  Engineer,  Ranchi  Area          
                   Electricity Supply (Earlier known as  South  Bihar  and          
                   Chhotanagpur   Area  Electricity Board), Kusai  Colony,          
                   Doranda, P.O & P.S:- Doranda Ranchi.                             
                   6.General Manager-cum-Chief   Engineer, Jharkhand  Urja          
                   Sancharan   Nigam   Limited  (Earlier Jharkhand   State          
                   Electricity Board), Transmission Zone JR, Gamharia, P.O. &       
                   P.S. Gamharia, District- Seraikella Kharsawan.                   
                   7.  The   Electrical Superintending  Engineer,   Ranchi          
                   Electrical Circle, Kusai Colony, Doranda, P.O. and P.S.          
                   Doranda, District Ranchi.                                        
                   8. The Electrical Superintending Engineer, Electric Supply       
                   Circle, having its office at Vikash Bhawan, Adityapur, P.O.      
                   and P.S. Adityapur, District Seraikella Kharsawan.               
                                           1                                        

                   9.The   Electrical Executive Engineer   (Commercial  &           
                   Revenue), Office of the Electrical Superintending Engineer,      
                   Ranchi Electrical Circle, Kusai Colony, Doranda, P.O.&.S:-       
                   Doranda,Ranchi.                                                  
                   10.The  Electrical Executive Engineer (Commercial  and           
                   Revenue), Office of the Electrical Superintending Engineer,      
                   Electric Supply Circle, VikashBhawan, Adityapur, P.O. and        
                   P.S. Adityapur, District SeraikellaKharsawan.                    
                                         –                                          
                                                      .....Respondents              
                                             With                                   
                                   L.P.A. No.410 of 2015                            
                                             ……..                                   
                   Ramakant    Vishwakarma,    son   of   Late   Udaybhan           
                   Vishwakarma,   Resident of Dimna  Chowk   P.O. and P.S.          
                   Mango, Town-Jamshedpur,   District-Singhbhum East.               
                                                            ..                      
                                                             …  Appellant           
                                             Versus                                 
                   1. Jharkhand  State Electricity Board(Now Jharkhand State        
                   Vijli Vitran Nigam Ltd.) through its Chairman, Engineering       
                   Bhawan,   Dhurwa,   P.O.  Dhurwa    P.S. Jagannathpur,           
                   District-Ranchi.                                                 
                   2.General  Manager   Cum   Chief  Engineer, Singhbhum            
                   Division,  Jharkhand     State   Electricity Board(Now           
                   Jharkhand   State VijliVitran Nigam  Ltd.), Co-operative         
                   Building,  Bistupur, P.O.  and   P.S.  Bistupur, Town-           
                   Jamshedpur,  District-Singhbhum East.                            
                   3. Electrical Executive Engineer, Electric Supply Division,      
                   Jamshedpur,  P.O. and P.S. Bistupur, District- Singhbhum         
                   East.                                   ....Respondents          
                                        With                                        
                                   L.P.A. No. 431 of 2015                           
                                        ……..                                        
                   M/s. La Opala (R.G.), Ltd., at Madhupur, District- Deoghar,      
                   a Company  incorporated under the Indian Companies Act,          
                   having its factories at Madhupur through its Vice President      
                   and  Secretary Alok  Pandey,  Son  of Late Bal  Krishna          
                   Pandey, Resident of 1/C, Heysham  Road, P.O. LalaLaljpat         
                   Rai  Sarani Road,  P.S. Bhawanipur  Town   and District-         
                   Kolkata, West Bengal-700020.            ..                       
                                                            …  Appellant            
                                           2                                        

                                        Versus                                      
                   1.Jharkhand  URJA  VIKAS NIGAM   LIMITED (Earlier known          
                   as Jharkhand  State Electricity Board), having its office at     
                   Engineers  Bhawan,  HEC,   Dhurwa,  Ranchi  through  its         
                   Chairman,  Project Bhawan,  H.E.C, P.O. & P.S. Dhurwa,           
                   District-Ranchi.                                                 
                   2.Bihar State  Electricity Board, Vidyut Bhawan, Bailey          
                   Road,  P.O., G.P.O  &  P.S. Kotwali, Patna  through  its         
                   Chairman.                                                        
                   3.The Chief Engineer (Commercial & T.A.), Manager, Bihar         
                   State Electivity Board, Bailey Road, P.O., G.P.O & P.S.          
                   Kotwali, Patna.                                                  
                   4.The  Financial Controller (Rev.), Bihar State Electricity      
                   Board, Bailey Road, P.O., G.P.O, & P.S.-Kotwali.                 
                   5.The General Manager-cum-Chief  Engineer, Chotanagpur           
                   Area, Electricity Board, Doranda,  Ranchi, P.O. &  P.S.          
                   Doranda, Ranchi.                                                 
                   6.Electrical Superintending  Engineer,  Electric Supply          
                   Circle, Deoghar, P.O. and P.S. Deoghar, District-Deoghar.        
                   7.Electrical Executive Engineer (C& R), Electrical Circle,       
                   Deoghar, P.O. and P.S. Deoghar, District-Deogahr.                
                                                      .....Respondents              
                                        With                                        
                                   L.P.A. No. 444 of 2015                           
                                        ……..                                        
                   URANIUM     CORPORATION       Of   INDIA   LIMITED,A             
                   Government  Company,   registered under section 617 of           
                   the Companies  Act, 1956, having its registered and Head         
                   Office at Jadugora Mines, PO and PS Jadugoda  District-          
                   East Singhbum,  through Its G M (Personnel-IR) Shri C H          
                   Sharma,  son of- Late L P Sharma resident of- E- 2 Ucil          
                   Colony PO and PS Jadugora District-Singhbum East.                
                                                           ..                       
                                                            …  Appellant            
                                        Versus                                      
                   1.JHARKHAND     URJA  VIKAS  NIGAM   LIMITED   (Earlier          
                   Known   as JHARKHAND    STATE  ELECTRICITY   BOARD),             
                   having its office at Engineers Bhawan, H E C, Dhurwa,            
                   Ranchi through  its Chairman, Engineers Bhawan, HEC,             
                   P.O. and P.S. Dhurwa, District-Ranchi.                           
                                           3                                        

                   2. Bihar State Electricity Board, Vidyut Bhawan Bailey           
                   Road  , P.O. &  P.S. Patna, District-Patna Through Its           
                   Chairman.                                                        
                   3.  The Electrical Executive Engineer, (Commercial  &            
                   Revenue), Jharkhand  State Electricity Board, Singhbhum          
                   Supply   Circle Jamshedpur   PO   and  PS   Adityapur,           
                   Jamshedpur,  (Singhum East).                                     
                   4.The  Financial  Controller (Rev), Jharkhand    State           
                   Electricity Board, Engineers Bhawan H E C P.O and P.S            
                   Dhurwa  District- Ranchi           .....Respondents              
                                             With                                   
                                   L.P.A. No. 448 of 2015                           
                                        ……..                                        
                   URANIUM     CORPORATION     Of   INDIA   LIMITED,   A            
                   Government  Company,   registered under section 617 of           
                   the Companies  Act, 1956, having its registered and Head         
                   Office at Jadugora Mines, PO and PS Jadugoda  District-          
                   East Singhbum,  through Its G M (Personnel- IR) Shri C H         
                   Sharma,  son of- Late L P Sharma resident of- E- 2 Ucil          
                   Colony P.O  and P.S Jadugora  District- Singhbum East            
                                                       ..                           
                                                        …  Appellant                
                                        Versus                                      
                   1.JHARKHAND     URJA  VIKAS  NIGAM   LIMITED   (Earlier          
                   Known   as JHARKHAND    STATE  ELECTRICITY   BOARD),             
                   having its office at Engineers Bhawan, H E C, Dhurwa,            
                   Ranchi through  its Chairman, Engineers Bhawan, HEC,             
                   P.O. and P.S. Dhurwa, District-Ranchi.                           
                   2. Bihar  State Electricity Board, VidyutBhawan Bailey           
                   Road  , P.O. &  P.S. Patna, District-Patna Through Its           
                   Chairman.                                                        
                   3.The Chief Engineer, (Commercial and T A) Bihar State           
                   Electricity Board, Bailey Road, P.O & P.S. Patna, Bihar.         
                   4.  The  Electrical Executive Engineer, Commercial  &            
                   Revenue),  Bihar  State Electricity Board, Singhbhum             
                   Supply Circle, Jamshedpur, P.O. and P.S. Adityapur.              
                   5.The Financial Controller (Rev), Bihar State Electricity        
                   Board, Bailey Road, P.O. & P.S. Patna, Bihar.                    
                   6.The  Secretary, Bihar State Electricity Board, Baily           
                   Road, P.O. & P.S. Patna, Bihar.    .....Respondents              
                                           4                                        

                                        With                                        
                                   L.P.A. No. 449 of 2015                           
                                        ……..                                        
                   URANIUM     CORPORATION      OF   INDIA   LIMITED,    A          
                   Government  Company,  Registered under Section 617 of the        
                   Companies  Act, 1956 having its registered and Head Office       
                   at Jadugora Mines, P.O. and P.S. Jadugoda, District - East       
                   Singhbhum   through  its G.M. (Personnel  IR) Shri C.H.          
                   Sharma,  son of Late L.P. Sharma, Resident of E-2, UCIL          
                   Colony, P.O, and P.S. Jadugora, District Singhbhum East.         
                                                            ..       ant            
                                                             …  Appell              
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi through  its Chairman, Engineers Bhawan, H.E.C.,          
                   P.O. & P.S. Dhurwa, District Ranchi.                             
                                              –                                     
                   2. Secretary, Bihar State Electricity Board, Bailey Road,        
                   P.O., P.S. and District-Patna.                                   
                   3. The Chief Engineer (Commercial and  T.A.), Bihar State        
                   Electricity Board, Bailey Road, P.O., P.S. and District-         
                   Patna.                                                           
                   4.  The  Electrical Executive Engineer  (Commercial  &           
                   Revenue), Bihar State Electricity Board, Bailey Road, P.O.,      
                   P.S. and District-Patna.                                         
                   5. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, Bailey Road, P.O., P.S. and District-Patna.               
                                                      .....Respondents              
                                        With                                        
                              L.P.A. No. 454 of 2015                                
                                        ……..                                        
                   URANIUM     CORPORATION      OF   INDIA   LIMITED,    A          
                   Government  Company,  Registered under Section 617 of the        
                   Companies  Act, 1956 having its registered and Head Office       
                   at Jadugora Mines, P.O. and P.S. Jadugoda, District - East       
                   Singhbhum   through  its G.M. (Personnel  IR) Shri C.H.          
                   Sharma,  son of Late L.P. Sharma, Resident of E-2, UCIL          
                   Colony, P.O, and P.S. Jadugora, District Singhbhum East.         
                                           5                                        

                                                            ..                      
                                                             …  Appellant           
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi through  its Chairman, Engineers Bhawan, H.E.C.,          
                   P.O. & P.S. Dhurwa, District Ranchi                              
                                              –                                     
                   2. The Chairman, JHVN                                            
                                          L, Engineers Bhawan, H.Е.С., Р.О.         
                   & P.S. Dhurwa, District Ranchi.                                  
                   3. The  Chief Engineer  (Commercial  and  T.A.) J.S.E.B,         
                   Engineers  Bhawan,  HEC,  P.O. &  P.S.-Dhurwa, District-         
                   Ranchi                                                           
                   4.  The  Electrical Executive Engineer  (Commercial  &           
                   Revenue), J.S.E.B, Singhbhum Supply Circle, Jamshedpur,          
                   P.O. and P.S. Adityapur District-Jamshedpur.                     
                                –                                                   
                   5.  The  Financial Controller (Rev.), J.S.E.B, Engineers’        
                   Bhawan,  H.E.C., P.O. and P.S. Dhurwa, District Ranchi.          
                                                      .....Respondents              
                                        With                                        
                              L.P.A. No. 463 of 2015                                
                                        ……..                                        
                   URANIUM     CORPORATION      OF   INDIA   LIMITED,    A          
                   Government  Company,  Registered under Section 617 of the        
                   Companies  Act, 1956 having its registered and Head Office       
                   at Jadugora Mines, P.O. and P.S. Jadugoda, District East         
                   Singhbhum   through  its G.M.  (Personnel-IR) Shri C.H.          
                   Sharma,  son of Late L.P. Sharma, Resident of E-2, UCIL          
                   Colony, P.O. and P.S. Jadugora, District - Singhbhum East.       
                                                           ..                       
                                                            …  Appellant            
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi through  its Chairman, Engineers Bhawan, H.E.C.,          
                   P.O. & P.S. Dhurwa, District Ranchi.                             
                                              –                                     
                   2.Secretary, Jharkhand State Electricity Board, Doranda,         
                   P.O. & P.S. Doranda, District-Ranchi.                            
                   3. The  Chief Engineer  (Commercial  and T.A.), J.S.E.B,         
                   Engineers Bhawan,   HEC,  Dhurwa,  P.O. & P.S. Dhurwa,           
                                           6                                        

                   District-Ranchi.                                                 
                   4.  The  Electrical Executive Engineer  (Commercial  &           
                   Revenue), JUVNL,  Singhbhum  Supply Circle, Jamshedpur,          
                   P.O. and P.S.Adityapur.                                          
                   5. The Financial Controller (Rev.), J.S.E.B., Doranda, P.O.      
                   and P.S.-Doranda, Ranchi           .....Respondents              
                                             With                                   
                                   L.P.A. No. 465 of 2015                           
                                        ……..                                        
                   MAHALAKSHMI      FIBERS   &  INDUSTRIES    LIMITED,   a          
                   company  duly registered under the Companies  Act, 1956          
                   having its Registered Office at 5, Synagogue Street, P.O.,       
                   P.S. &  District Kolkata and its manufacturing unit and          
                   works at Ormanjhi, P.S. Ormanjhi, District Ranchi, through       
                   its Commercial Manager and duly constituted Attorney Shri        
                   Jawahar  Bhan,  Son of Late, P.S. Bhan, Resident of P.O.         
                   Ormanhji, P.S. Ormanjhi, District Ranchi. ..                     
                                                             …  Appellant           
                                        Versus                                      
                   1.JHARKHAND     URJA   VIKAS  NIGAM   LIMITED   (Earlier         
                   known  as  Jharkhand  State Electricity Board), having its       
                   office at Engineers Bhawan, HEC, Dhurwa, Ranchi through          
                   its Chairman-Cum-Managing   Director, Engineers’ Bhawan,         
                   H.E.C. P.O. & P.S. Dhurwa, District. Ranchi.                     
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, having its Head Office at      
                   Baily Road P.O. & P.S. Baily Road, District- Patna, through      
                   its Chairman.                                                    
                   3. The Chief Engineer (Commercial and  T.A.), Bihar State        
                   Electricity Board, Baily Road, P.O. & P.S. Bailey Road,          
                   District-Patna, Bihar                                            
                   4. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, Bailey Road, Patna. P.O. & P.S. Baily Rood, District-     
                   Patna, Bihar.                                                    
                   5.  General  Manager-cum-Chief  Engineer,  Ranchi  Area          
                   Electricity Supply (Earlier known as  South  Bihar and           
                   Chhotanagpur    Area  Electricity Board),Kusai  Colony,          
                   Doranda, Ranchi. P.O. & P.S. Doranda                             
                   6.  The   Electrical Superintending  Engineer,   Ranchi          
                   Electrical Circle, Kusai Colony, Doranda, P.O. and P.S.          
                                           7                                        

                   Doranda, District-Ranchi.                                        
                   7.  The Electrical Executive Engineer  (Commercial  and          
                   Revenue  Electric Supply sub. Division, JCEB), office of the     
                   Ranchi Electrical Circle Kusai Colony, Doranda, P.O. & P.S.      
                   Doranda, Ranchi.                        ....Respondents          
                                        With                                        
                              L.P.A. No. 470 of 2015                                
                                        ……..                                        
                   M/s.  Auto  Profiles Ltd. (Unit-1), A company registered         
                   under  the provisions of Indian Companies Act having is          
                   works at Plot Nos.33 - 34, 4th Phase, Gamharia, P.O. and         
                   P.S. Gamharia,  District-SeraikellaKharsawan, through its        
                   Managing  Director Sri Bikash Mukherjee,  son of Late P          
                   Mukherjee, resident of 457, G-Road, West Layout, P.O. and        
                   P.S. Sonari, Town-Jamshedpur, District- Singhbhum East.          
                                                           ..                       
                                                            …  Appellant            
                                        Versus                                      
                   1. JHARKHAND    BIJLI VITRAN NIGAM  LIMITED,  having its         
                   Head  Office at Engineering Bhawan, Dhurwa, P.O. & P.S.          
                   Dhurwa,  District-Ranchi, through its Managing Director.         
                   2.The Secretary, Jharkhand State Electricity Board, Kusai        
                   Colony, Doranda P.O. & P.S. Doranda, District-Ranchi.            
                   3.  The Finance  Controller (Revenue), Jharkhand  State          
                   Electricity Board, Kusai Colony, P.O.  & P.S. Doranda,           
                   District-Ranchi.                                                 
                   4.  General  Manager-Cum-Chief    Engineer,  Jharkhand           
                   BijliVitran Nigam  Limited, Jamshedpur    Division, Co-          
                   operative Building, Bistupur, P.O. and P.S. Bistupur, Town-      
                   Jamshedpur,  District-East Singhbhum                             
                   5. Electrical Executive Engineer, (Commercial & Revenue),        
                   Electric Supply   Circle, Adityapur,  Vikash   Bhawan,           
                   Adityapur, P.O.and  P.S.  Adityapur, District- Seraikella        
                   Kharsawan.                         .....Respondents              
                                        With                                        
                              L.P.A. No. 481 of 2015                                
                                        ……..                                        
                   M/S.  Maithan  Ceramics  Ltd., a Company   incorporated          
                   under  the provisions of Companies Act, 1956, having its         
                   Factory at Chirkunda, P.O. and  P.S. Chirkunda, District         
                                           8                                        

                   Dhanbad,   through  one  of its Director  Binod  Kumar           
                   Agarwal,  son of Late  Raghunath   Agarwal, Resident of          
                   Chirkunda, P.O. and P.S. Chirkunda, District - Dhanbad.          
                                                       ..                           
                                                        …  Appellant                
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi  through its Chairman  cum  - Managing  Director,         
                   Engineers’ Bhawan, H.E.C., P.O. & P.S. Dhurwa, District -        
                   Ranchi.                                                          
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, having its Head Office at      
                   Bailey Road, Patna, P.O. G.P.O., P.S. Kotwali, District -        
                   Patna, through its Chairman.                                     
                   3.The  Financial Controller (Rev.), Bihar State Electricity      
                   Board, having its Head Office at Bailey Road, Patna, P.O.        
                   G.P.O., P.S. Kotwali, District - Patna.                          
                   4.  Chief Engineer (Commercial  and  T.A.), Bihar State          
                   Electricity Board, having its Head Office at Bailey Road,        
                   Patna, P.O. G.P.O., P.S. Kotwali, District - Patna.              
                   5.General  Manager-cum-Chief  Engineer,  Dhanbad   Area          
                   Electricity Board, JUVNL, having its office at Combined          
                   Building, P.O. and P.S. - Dhanbad, District - Dhanbad.           
                   6.The  Electrical Executive Engineer  (Commercial  and           
                   Revenue), JUVNL,  Electrical Supply Circle, P.O. and P.S. -      
                   Dhanbad,  District - Dhanbad.                                    
                   7. The Superintending Engineer, Dhanbad.                         
                                                      .....Respondents              
                                        With                                        
                                   L.P.A. No. 482 of 2015                           
                                        ……..                                        
                   M/S.  Maithan Coal Co  Pvt Ltd., a Company incorporated          
                   under  the provisions of Companies Act, 1956, having its         
                   Factory at Tetulia,, P.O. and P.S. Nirsha, District Dhanbad,     
                   through one of its Directors Shri Shiv Kumar Sharma,, son        
                   of R.S. Sharma,  Resident  of Chirkunda, P.O.  and P.S.          
                   Chirkunda, District - Dhanbad.          ..                       
                                                            …  Appellant            
                                        Versus                                      
                                           9                                        

                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi  through its Chairman  cum  - Managing  Director,         
                   Engineers’ Bhawan, H.E.C., P.O. & P.S. Dhurwa, District -        
                   Ranchi.                                                          
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, having its Head Office at      
                   Bailey Road, Patna, P.O. G.P.O., P.S. Kotwali, District -        
                   Patna, through its Chairman.                                     
                   3.The  Financial Controller (Rev.), Bihar State Electricity      
                   Board, having its Head Office at Bailey Road, Patna, P.O.        
                   G.P.O., P.S. Kotwali, District - Patna.                          
                   4.  Chief Engineer (Commercial  and  T.A.), Bihar State          
                   Electricity Board, having its Head Office at Bailey Road,        
                   Patna, P.O. G.P.O., P.S. Kotwali, District - Patna.              
                   5.General  Manager-cum-Chief  Engineer,  Dhanbad   Area          
                   Electricity Board, JUVNL, having its office at Combined          
                   Building, P.O. and P.S. - Dhanbad, District - Dhanbad.           
                   6.The  Electrical Executive Engineer  (Commercial  and           
                   Revenue), JUVNL,  Electrical Supply Circle, P.O. and P.S. -      
                   Dhanbad,  District - Dhanbad.                                    
                   7. The Superintending Engineer, Dhanbad.                         
                                                      .....Respondents              
                                             With                                   
                                   L.P.A. No. 483 of 2015                           
                                        ……..                                        
                   1.    M/S.   Mugma   Coke   Oven   Pvt ltd  a  company           
                   incorporated under  the Companies  Act, 1956 having  its         
                   factory at Mugma,   P.O.  Mugma,  P.S.  Nirsha, district-        
                   Dhanbad    through   one  of   its Directors  Sri  Shri          
                   JalajChowdhary  son  of Shri Krishna  MurariChowdhary,           
                   resident of Chirkunda, P.O. & P. S - Chirkunda, District -       
                   Dhanbad,  Jharkhand.                                             
                   2. M/s  Shree Dwarka  Bee Hive Plant PvtLtd., a company          
                   incorporated under  the Companies  Act, 1956 having  its         
                   factory at  Egarpore,  P.O. Egarpore,  P.S. Chirkunda,           
                   district- Dhanbad Jharkhand  through  one of its present         
                   Director, Sri Shiv Kumar  Sharma,  Son  of Shri Radhey           
                   Shyam  Sharma,  resident of Hariyana Colony, Upper Bazar         
                                           10                                       

                   G.T. Road, P.O. & P.S. Chirkuna, Dhanbad, Jharkhand              
                                                            ..                      
                                                             …  Appellants          
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi  through  its Chairman  cum   Managing  Director,         
                   Engineers’ Bhawan, H.E.C., P.O. & P.S. Dhurwa, District -        
                   Ranchi.                                                          
                   2.Bihar State Electricity Board, through its Chairman a          
                   body  constituted under the Indian Electricity Act, 1910,        
                   having its Head Office at Bailey Road, Patna, P.Ο. G.P.O.,       
                   P.S. Kotwali, District - Patna,                                  
                   3. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, having its Head Office at Bailey Road, Patna, P.O.        
                   G.P.O., P.S. Kotwali, District Patna                             
                                              –                                     
                   4.  Chief Engineer (Commercial  and  T.A.), Bihar State          
                   Electricity Board, having its Head Office at Bailey Road,        
                   Patna, P.O, G.P.O., P.S. Kotwali, District - Patna.              
                   5.General Manager-  cum-  Chief Engineer, Dhanbad  Area          
                   Electricity Board, JUVNL, having its office at Combined          
                   Building, P.O, and P.S, Dhanbad, District Dhanbad.               
                   6.  The Electrical Executive Engineer  (Commercial and           
                   Revenue), JUVNL,  Electrical Supply Circle, P.O, and P.S. -      
                   Dhanbad,  District Dhanbad.                                      
                   7. Electrical Executive Engineer, Commercial & Revenue,          
                   Electric Supply Circle, P.O, and P.S. Dhanbad,  District         
                   Dhanbad.                                                         
                   8.The Electrical Executive Engineer, Electric Supply Circle,     
                   Dhanbad.                           .....Respondents              
                                        With                                        
                                   L.P.A. No. 484 of 2015                           
                                        ……..                                        
                   1. M/S.  Arun Refractories, a partnership firm, having its       
                   factory at Chirkunda,  P.O. &  P.S. Chirkunda,  District,        
                   Dhanbad   through one of its partners Sri, SUSHIL Kumar          
                   Gadhyan   son  of Late Rajkumar   Gadhyan,  resident of          
                   Chirkunda,  P.O. & P. S  Chirkunda, District - Dhanbad,          
                   Jharkhand.                                                       
                                           11                                       

                   2.  M/s   Sharad   Refractories Pvt   Ltd. a   company           
                   incorporated under  the Companies  Act, 1956 having  its         
                   factory at Chirkunda,  P.O. &  P.S. Chirkunda,  District,        
                   Dhanbad  through one of its Directors Sri Arun Agarwal son       
                   of Late Bihari Agarwal, resident of Chirkunda P.O. & P. S -      
                   Chirkunda, District Dhanbad, Jharkhand.                          
                   3. M/s  Associated Ceramics Ltd., a company incorporated         
                   under  the Companies   Act, 1956  having  its factory at         
                   Chirkunda,  P.O.  &  P.S. Chirkunda   District, Dhanbad          
                   through one of its Directors Sri Arun Agarwal , son of Late      
                   Bihari Agarwal,  resident of Chirkunda  P.O. &  P. S  -          
                   Chirkunda, District Jharkhand.           ..                      
                                                             …  Appellants          
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi  through  its Chairman  cum   Managing  Director,         
                   Engineers’ Bhawan, H.E.C., P.O. & P.S. Dhurwa, District -        
                   Ranchi.                                                          
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, having its Head Office at      
                   Bailey Road,  Patna,  P.O. G.P.O., P.S.  District Patna,         
                   through its Chairman.                                            
                   3. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, having its Head Office at Bailey Road, Patna, P.O.        
                   G.P.O., P.S. Kotwali, District Patna.                            
                   4.  Chief Engineer (Commercial  and  T.A.), Bihar State          
                   Electricity Board, having its Head Office at Bailey Road,        
                   Patna, P.O. G.P.O., P.S. Kotwali, District - Patna.              
                   5. General Manager  cum   Chief Engineer, Dhanbad  Area          
                   Electricity Board, JUVNL, having its office at Combined          
                   Building, P.O. and P.S. Dhanbad, District - Dhanbad.             
                   6.The  Electrical Executive Engineer  (Commercial  and           
                   Revenue), JUVNL, Electrical Supply Circle, P.O. and P.S. + -     
                   Dhanbad,  District - Dhanbad.                                    
                   7. The superintending Engineer, Dhanbad.                         
                                                      .....Respondents              
                                        With                                        
                              L.P.A. No. 485 of 2015                                
                                           12                                       

                                        ……..                                        
                   M/S.   SRI  DURGA    CEMENT     COMPANY    LIMITED,   a          
                   company    incorporated under   the  provisions of  the          
                   Companies   Act, 1956, having its unit at Hesla, Argada          
                   Road,  Ramgarh  Cantonment   through  one  its Executive         
                   Director Sri Naresh Kumar Iyangar son of Late A.K. Iyangar       
                   resident of Bharechnagar,   Ramgarh   Cantonment,  P.O.          
                   Bharechnagar&  P.S. Kujju, Dist. Ramgarh. ..                     
                                                             …  Appellant           
                                        Versus                                      
                   1.JHARKHAND    URJA   VITARAN  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi through its Chairman, Project Bhawan, H.E.C., P.O.        
                   & P.S. Dhurwa, District Ranchi                                   
                                         –                                          
                   2. BIHAR  STATE  ELECTRICITY   BOARD,   Vidyut Bhawan,           
                   Bailey Road,  P.O. & P.S.- Bailley Road, District -Patna         
                   through its Chairman.                                            
                   3. The Chief Engineer (Commercial & T.A.), Manager, Bihar        
                   State Electricity Board, Bailey Road, P.O. & P.S.- Bailley       
                   Road, District - Patna.                                          
                   4. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, Bailey Road,  P.O. &  P.S.- Bailley Road, District        
                   Patna.                                                           
                   5. The General Manager  cum  Chief Engineer, Jharkhand           
                   UrjaVitaran  Nigam    Limited  (earlier Dhanbad)   now           
                   Hazaribagh Electric Supply Area, P.O. and P.S. Hazaribagh.       
                   Hazaribagh, Town & District                                      
                   6. Electrical Superintending Engineer, Electric Hazaribagh.      
                   P.O. and P.S. Hazaribagh, Town & District - Hazaribagh.          
                   7. Electrical Executive Engineer (C & R), Electrical Circle,     
                   Hazaribagh, P.O. and P.S. Hazaribagh, Town  & District -         
                   Hazaribagh                         .....Respondents              
                                             With                                   
                                   L.P.A. No. 498 of 2015                           
                                             ……..                                   
                   M/s. R. K. Industries, a company incorporated under the          
                   Companies  Act, 1956 having its Head Office at 144, Sakchi       
                   Market, P.O. &  P.S. Sakchi, Town-Jamshedpur,  District-         
                   Singhbhum    East and   works  at 11  &   12, Phase-IV,          
                   Adityapur Industrial Area, P.O, & P.S. Gamharia, District-       
                                           13                                       

                   SeraikelaKharsawan    through    its   PatnerBalkrishna          
                   Choudhary,  Son of Late Lal Chand Choudhary, resident of         
                   144,  Sakchi  Market,   P.O. &   P.  S. Sakchi,  Town-           
                   Jamshedpur,  District-Singhbhum East.    ..                      
                                                             …  Appellant           
                                        Versus                                      
                   1.JharkhandState  Electricity Board, now Jharkhand Bijli         
                   Vitran Nigam Limited, Engineering Bhawan, P.O. and P.S.          
                   Dhurwa,  District-Ranchi through its Chairman.                   
                   2. General Manager-Cum-Chief  Chief Engineer, Singhbhum          
                   Area,  Cooperative  Building, Bistupur,  PO.  and  P.S.          
                   Bistupur, Town- Jamshedur, District-Singhbhum East.              
                   3.  Bihar   State  Electricity Board,  Vidyut  Bhawan,           
                   Serpantine Road, Patna through its Chairman, Bihar State         
                   Electricity Board, Bailey Road, Patna. .....Respondents          
                                        with                                        
                                   L.P.A. No. 499 of 2015                           
                                        ……..                                        
                   M/s.  JMT  Auto Ltd., a company  incorporated under the          
                   Companies  Act, 1956 having its accounts and project office      
                   at C-19/20, 7th Phase, Adityapur Industrial Area, P.O. and       
                   P.S. Adityapur, District-SeraikellaKharswan, through its         
                   Company   Secretary, Mona Bahadur, daughter of Ravindra          
                   Bhadur,  Resident of Bijaya Heritage P.O. and P.S. Sonari,       
                   Town  Jamshedpur, District-Singhbhum East.                       
                                                           ..                       
                                                            …  Appellant            
                                        Versus                                      
                   1.Jharkhand  State Electricity Board, Now Jharkhand Bijli        
                   Vitran Nigam Limited, Engineering Bhawan, P.O. and P.S.          
                   Dhurwa,  District-Ranchi.                                        
                   2. General Manager-Cum-Chief  Engineer, Singhbhum Area,          
                   Cooperative Building, Bistupur, PO.  and P.S. Bistupur,          
                   Town- Jamshedur,  District-Singhbhum East.                       
                   3.  Bihar   State  Electricity Board,  Vidyut  Bhawan,           
                   Serpantine Road, Patna through its Chairman, Bihar State         
                   Electricity Board, Bailey Road, Patna                            
                                                 .....Respondents                   
                                   With                                             
                              L.P.A. No. 505 of 2015                                
                                           14                                       

                                        ……..                                        
                   M/s. JMT  Auto Ltd.(Unit-2), a company incorporated under        
                   the Companies  Act, 1956 having its accounts and project         
                   office at C-19/20, 7th Phase, Adityapur Industrial Area,         
                   P.O.  and  P.S.  Adityapur,  District-SeraikellaKharswan,        
                   through its Company  Secretary, Mona Bahadur,  daughter          
                   of    Ravindra Bhadur,  Resident of Bijaya Heritage P.O.         
                   and  P.S. Sonari, Town Jamshedpur,   District-Singhbhum          
                   East.                                   ..                       
                                                            …  Appellant            
                                        Versus                                      
                   1. Jharkhand  State Electricity Board, Now Jharkhand Bijli       
                   Vitran Nigam Limited, Engineering Bhawan, P.O. and P.S.          
                   Dhurwa,  District-Ranchi.                                        
                   2. General Manager-Cum-Chief  Engineer, Singhbhum Area,          
                   Cooperative Building, Bistupur, PO.  and P.S. Bistupur,          
                   Town- Jamshedur,  District-Singhbhum East.                       
                   3.  Bihar   State  Electricity Board,  Vidyut  Bhawan,           
                   Serpantine Road, Patna through its Chairman, Bihar State         
                   Electricity Board, Bailey Road, Patna.                           
                                                      .....Respondents              
                                             With                                   
                                   L.P.A. No. 508 of 2015                           
                                        ……..                                        
                   M/s. Bihar Caustics & Chemicals Ltd. (now known as M/s.          
                   Aditya Birla Chemicals (India) Ltd.), having its Factory and     
                   Registered Office at village - Rehla, P.S. Garhwa Road,          
                   District Palamau, through its Legal Officer and authorized       
                   signatory Shri Shailendra Panday, son of Shri H.N. Pandey,       
                   Resident of-293 K,  Lake Avenue,  P.O. and  P.S. Gonda,          
                   Kanke, District - Ranchi, Jharkhand, 834008.                     
                                                            ..                      
                                                             …  Appellant           
                                        Versus                                      
                   1.  The Jharkhand   State Electricity Board,KusaiColony,         
                   Ranchi, through its Chairman,  NOW   JHARKHAND    URJA           
                   VIKAS  NIGAM   LIMITED  (Earlier known as  JHARKHAND             
                   STATE   ELECTRICITY    BOARD),    having  its office at          
                   Engineers  Bhawan,  HEC,   Dhurwa,  Ranchi  through  its         
                   Chairman,  Project Bhawan,  H.E.C., P.O. & P.S. Dhurwa,          
                   District Ranchi.                                                 
                           –                                                        
                   2. Bihar State Electricity Board, Vidyut Bhawan, PO.-G.PO.       
                                           15                                       

                   P.S. Kotwali, District-Patna, Bailey Road, Patna through its     
                   Chairman.                                                        
                   3. The Chief Engineer (Commercial & T.A.), Manager, Bihar        
                   State Electricity Board PO.-G.PO. P.S. Kotwali, District-        
                   Patna, Bailey Road, Patna.                                       
                   4. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board,  P.O., P.S.-Kotwali, District-Patna, Bailey Road,         
                   Patna.                                                           
                   5.    The    General    Manager-cum-Chief     Engineer,          
                   ChhotanagpurArea  Electricity Board, Doranda, Ranchi, now        
                   The General Manager  - cum  - Chief Engineer, Daltonganj,        
                   P.O. and  P.S. -Daltonganj, Town  Daltonganj, District -         
                   Palamau.                                                         
                   6. The  Electrical Superintending Engineer, transmission         
                   Circle, Kusai Colony,  Doranda  Ranchi,  Now  Electrical         
                   Superintending Engineer, Supply  Circle, Daltonganj, P.O.        
                   and P.S.-Daltonganj, District - Palamau.                         
                   7.  Assistant Executive  Engineer, Supply  Sub-Station,          
                   Garhwa  Grid, Garhwa Road, P.O. and P.S. - Garhwa Road,          
                   District - Palamau.                .....Respondents              
                                        With                                        
                                   L.P.A. No. 542 of 2015                           
                                         ……..                                       
                   M/S.  USHA  MARTIN   LTD.  (Earlier known as M/s. Usha           
                   Beltron Ltd.), A Company incorporated under the provisions       
                   of Companies Act, 1956, having its Registered Office at 2A,      
                   Shakespeare  Sarani, Kolkata, P.O. Shakespeare  Sarani,          
                   P.S. Shakespeare  Sarani, District Kolkata, West Bengal          
                   through its General Manager (Commercial) Sri N.K. Patodia,       
                   son  of Late R.D. Patodia, Resident of Deputy Para, P.O.         
                   GPO, P.S. Kotwali, District - Ranchi.    ..                      
                                                             …  Appellant           
                                        Versus                                      
                   1.JHARKHAND     URJA   VIKAS  NIGAM   LIMITED   (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi through its Chairman, Project Bhawan, H.E.C., P.O.        
                   & P.S. Dhurwa, District - Ranchi.                                
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, through its Chairman,          
                                           16                                       

                   having its Head  Office at Bailey Road, P.O G.P.O., P.S.         
                   Kotwali, Patna.                                                  
                   3. The Chief Engineer (Commercial and  T.A.), Bihar State        
                   Electricity Board, Bailey Road, P.O G.P.O., P.S.-Kotwali         
                   Patna.                                                           
                   4. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, Bailey Road, P.O - G.P.O., P.S.- Kotwali Patna.           
                   5.General  Manager  cum   Chief Engineer,  Ranchi  Area          
                   Electricity Supply (Earlier known as  South  Bihar and           
                   Chhotanagpur   Area  Electricity Board), Kusai  Colony,          
                   Doranda, P.O. & P.S.- Doranda, Ranchi, R.Np.5 as per the         
                   certified copy: The General Manager Cum  Chief Engineer,         
                   Singhbhum   Area  Electricity Board, Bistupur, P.O, P.S.         
                   Bistupur, District-Jamshedpur.                                   
                   6.  The   Electricity Superintending  Engineer,  Ranchi          
                   Electrical Circle, Kusai Colony, Doranda, P.O. and P.S. -        
                   Doranda, District - Ranchi.                                      
                   7. The Electrical Superintending Engineer, Electric Supply       
                   Circle, having its office at Jamshedpur Vikash Bhawan,           
                   Adityapur, P.O.  and  P.S. Adityapur, District-Seraikella        
                   Kharsawan,    R.No.7   as   per  C.C:   The   Electrical         
                   Superintending   Engineer,   Electric  Supply    Circle,         
                   Jamshedpur.                                                      
                   8.  The  Electrical Executive Engineer  (Commercial  &           
                   Revenue), Office of the Electrical Superintending Engineer,      
                   Ranchi  Electrical Circle, Kusai Colony,  P.O. &   P.S.-         
                   Doranda  Ranchi.  R.No8  as per C.C.: The  office of the         
                   Electrical Executive Engineer (Commercial  &  Revenue),          
                   office of the Electrical Superintending Engineer, Ranchi,        
                   Electrical Circle, at Kusai Colony, P.O. & P.S. Doranda,         
                   Ranchi.                                                          
                   9.  The  Electrical Executive Engineer  (Commercial  &           
                   Revenue) Office of the Electrical Superintending Engineer,       
                   Electric Supply Circle, Vikas Bhawan, Adityapur, P.O. and        
                   P.S.  Adityapur,  District-Seraikella Kharsawan,   West          
                   Singhbhum   R. No.9, as per CC: The  Electrical Executive        
                   Engineer (Commercial and Revenue), Office of the Electrical      
                   Superintending   Engineer,   Electric   Supply   Circle,         
                   Jamshedpur.                        .....Respondents              
                                        With                                        
                                           17                                       

                                   L.P.A. No. 581 of 2015                           
                                        ……..                                        
                   M/s  UBL  INDUSTRIES   &  INVESTMENT   LIMITED,  (WIRE           
                   MILL DIVISION)  (Now known  as Usha Martin Ltd. (Bar and         
                   Wire Mills Division Unit-I & II), a Company incorporated         
                   under  the provisions of Companies Act, 1956, having its         
                   Registered Office at 8, Chittaranjan Avenue, P.O. & P.S.         
                   Chittaranjan Avenue, District Kolkata and its works at Plot      
                   No. 34,  Phase-IV, Adityapur Industrial Area, Gamharia,          
                   P.O.  &   P.S.  Adityapur,  Jamshedpur,   District East          
                   Singhbhum,   through its General Manager  (Works) Sri I.         
                   Mitra, Son of A.K.Mitra, Resident of Adityapur Industrial        
                   Area,  Gamharia,  P.O. &  P.S.  Adityapur, Jamshedpur,           
                   District East Singhbhum.                ..                       
                                                            …  Appellant            
                                        Versus                                      
                   1.JHARKHAND     URJA   VIKAS  NIGAM   LIMITED   (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi  through   its Chairman-cum-Managing    Director,         
                   Engineers Bhawan,  H.E.C., P.O. &  P.S. Dhurwa, District         
                   Ranchi.                                                          
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, having its Head Office at      
                   Bailey Road, P.O. & P.S. Baily Road, District Patna, through     
                   its Chairman.                                                    
                   3. The Chief Engineer (Commercial and  T.A.), Bihar State        
                   Electricity Board, Bailey Road, P.O. & P.S. Baily Road,          
                   District Patna.                                                  
                   4. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, Bailey Road, P.O. & P.S. Baily Road, District Patna.      
                   5. General Manager cum  Chief Engineer, Singhbhum Area,          
                   Electricity Board, Bistupur, Jamshedpur                          
                   6.The Electrical Superintending Engineer, Electric Supply        
                   Circle Jamshedpur.                                               
                   7.    The  Electrical Executive Engineer (Commercial &           
                   Revenue), office of the Electrical Superintending Engineer,      
                   Electric Supply Circle, Jamshedpur. .....Respondents             
                                        With                                        
                                   L.P.A. No. 585 of 2015                           
                                             ……..                                   
                                           18                                       

                   M/s  UBL  INDUSTRIES   &  INVESTMENT   LIMITED,  (WIRE           
                   MILL DIVISION)  (Now known  as Usha Martin Ltd. (Bar and         
                   Wire Mills Division Unit-I & II), a Company incorporated         
                   under  the provisions of Companies Act, 1956, having its         
                   Registered Office at 8, Chittaranjan Avenue, P.O. & P.S.         
                   Chittaranjan Avenue, District Kolkata and its works at Plot      
                   No. 34,  Phase-IV, Adityapur Industrial Area, Gamharia,          
                   P.O.  &   P.S.  Adityapur,  Jamshedpur,   District East          
                   Singhbhum,   through its General Manager  (Works) Sri I.         
                   Mitra, Son of A.K.Mitra, Resident of Adityapur Industrial        
                   Area,  Gamharia,  P.O. &  P.S.  Adityapur, Jamshedpur,           
                   District East Singhbhum.                ..      llant            
                                                            …  Appe                 
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi  through   its Chairman-cum-Managing    Director,         
                   Engineers Bhawan,  H.E.C., P.O. &  P.S. Dhurwa, District         
                   Ranchi.                                                          
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, having its Head Office at      
                   Bailey Road, P.O. & P.S. Baily Road, District Patna, through     
                   its Chairman.                                                    
                   3. The Chief Engineer (Commercial and  T.A.), Bihar State        
                   Electricity Board, Bailey Road, P.O. & P.S. Baily Road,          
                   District Patna.                                                  
                   4. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, Bailey Road, P.O. & P.S. Baily Road, District Patna.      
                   5. General Manager cum  Chief Engineer, Singhbhum Area,          
                   Electricity Board, Bistupur, Jamshedpur                          
                   6. The Electrical Superintending Engineer, Electric Supply       
                   Circle Jamshedpur.                                               
                   7.    The  Electrical Executive Engineer (Commercial &           
                   Revenue), office of the Electrical Superintending Engineer,      
                   Electric Supply Circle, Jamshedpur. .....Respondents             
                                        With                                        
                                   L.P.A. No. 597 of 2015                           
                                           19                                       

                                        ……..                                        
                   M/S.  BIHAR  EXTRUSIONS   LTD,  A Company  incorporated          
                   under  the provisions of Companies Act, 1956, having its         
                   factory at Industrial area, Gamharia, District Singhbhum         
                   (East) through its authorized signatory Sri Rahul Tantia,        
                   son of Ishwari Prasad Tantia, resident of 96, Narkeldanga        
                   Main  Road,  P.O.-  Kankurgachi  and  P.S.  Phoolbagan,          
                   District- West Bengal, Kolkata.          ..                      
                                                             …  Appellant           
                                        Versus                                      
                   1.                                             having it         
                     Earlier Known as “ Bihar State Electricity Board               
                   office at Baily R                                                
                                   oad, Patna through its Chairman” in the          
                   matter; M/s  Bihar Extrusions Ltd. having its factory at         
                   Industrial Area, Gambharia,  District-Singhbhum  (East),         
                   through   its authorized  Signatory,  Now   known   as,          
                   JHARKHAND    URJA  VIKAS NIGAM  LIMITED"  (Earlier known         
                   as) " Jharkhand State Electricity Board having it office at      
                   Engineers  Bhawan,  H.E.C  Dhurwa,  Ranchi, through  its         
                   Chairman,  Project Bhawan, H.E.C., P.O. and P.S. Dhurwa,         
                   District-Ranchi.                                                 
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian  Electricity Act, 1910, through its Chairman          
                   having its Head Office at Bailey Road, P.O. G.P.O, P.S.-         
                   Kotwali Patna.                                                   
                   3. The Secretary Bihar State Electricity Board, having its       
                   Head Office at Bailey Road, P.O. G.P.O, P.S. Kotwali Patna,      
                   4. The State of Bihar through its Secretary (Energy) Energy      
                   Department, Government  of Bihar 8 DarogaRai Path Patna-         
                   800001, Bihar, P.O.-GPO and P.S. Kotwali.                        
                   5.The Chief Engineer (Commercial  and T.A.), Bihar State         
                   Electricity Board, Bailey Road, P.O. G.P.O, P.S.- Kotwali        
                   Patna.                                                           
                   6. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, Bailey Road, P.O. G.P.O, P.S. Kotwali Patna.              
                   7. General Manager cum  Chief Engineer, Jamshedpur Area          
                   Electricity Board, Bistupur, PO &  P.S. Bistupur, Town           
                   Jamshedpur                                                       
                   8.  The Electrical Executive Engineer  (Commercial and           
                   Revenue) Office of the Electrical Superintending Engineer,       
                   Electric Supply Circle, Vikash Bhawan, Adityapur, P.O. and       
                   P.S. Adityapur, District-Seraikella Kharsawan, as per CC,        
                                           20                                       

                   the Electrical Sup./Executive Engineer (Commercial and           
                   Rev), BSEB, Electric Supply Circle Jamshedpur.                   
                                                      .....Respondents              
                                             With                                   
                                   L.P.A. No. 599 of 2015                           
                                             ……..                                   
                   M/S  TATA STEEL  LIMITED  (previously known as M/S. Tata         
                   Iron & Steel Co. Ltd.,) a Company incorporated under the         
                   Companies  Act, 1956, having its Registered Office at 24,        
                   Homi  Mody Street, Fort, Bombay and works at Jamshedpur          
                   in the State of Jharkhand  through  its Legal Head, Mrs          
                   Meena  Lall wife Sri Behari Lall and Chief Legal, (Corporate     
                   Services), Tata Steel limited, Jamshedpur, resident of R/o       
                   B-228, G. K. -1 P.O and P.S-G.K-1, New- Delhi - 49.              
                                                           ..                       
                                                            …  Appellant            
                                        Versus                                      
                   1. Bihar State Electricity Board, a body constituted under       
                   the Indian Electricity Act, 1910, having its Head Office at      
                   Bailey Road, Patna, P.O,G.P.O., P.S. Kotwali, District Patna,    
                   through  its Chairman  having his office at Bailey Road,         
                   Patna, P.O. Kotwall, District - Patna. G.P.O., P.S.Kotwali,      
                   District-Patna.                                                  
                   2. The Chief Engineer (Commercial and  T.A.), Bihar State        
                   Electricity Board, having its Head Office at Bailey Road,        
                   Patna, P.O. G.P.O., P.S. Kotwali, District Patna.                
                   3. The  Financial Controller (Rev.), Bihar State Electricity     
                   Board, having its Head Office at Bailey Road, Patna, P.O.        
                   G.P.O., P.S. - Kotwali, District - Patna.                        
                   4. General Manager- cum- Chief Engineer, Singhbhum Area          
                   Electricity Board, P.O AND   P.S Bistupur, Jamshedpur            
                   District Singhbhum  (east) PIN 831001 (previously under          
                   General Manager   cum  Chief Engineer, South Bihar and           
                   Chhotanagpur   Area   Electricity Board, Kusai  Colony,          
                   Doranda, Ranchi).                                                
                   5. The  Electrical Superintending Engineer, Jamshedpur           
                   Electric Circle, Jharkhand  Urja Vikash  Nigam  Limited          
                   (Earlier Bihar State Electricity Board) having its office at     
                   Vikash  Bhawan,   Adityapur, P.O,  and  P.S. Adityapur,          
                   Jamshedpur  District - Singhbhum (East)                          
                   6.  The Electrical Executive Engineer  (Commercial and           
                                           21                                       

                   Revenue), Electric Supply Sub-Division, Jharkhand  Urja          
                   Vikash Nigam Limited (Earlier Bihar State Electricity Board)     
                   Vikash  Bhawan,  Adityapur, P.O. and  P.S. - Adityapur,          
                   District - Singhbhum (East).                                     
                   7.JHARKHAND     URJA   VIKAS  NIGAM   LIMITED   (Earlier         
                   known   as  JHARKHAND     STATE   ELECTRICITY   BOARD            
                   which  is successor of erstwhile Bihar  State Electricity        
                   Board), having  its office at Engineers Bhawan,   HEC,           
                   Dhurwa,  Ranchi  through its Chairman,  Project Bhawan,          
                   H.E.C., P.O. & P.S. Dhurwa, District - Ranchi.                   
                                                      .....Respondents              
                                             With                                   
                                   L.P.A. No. 610 of 2015                           
                                             ……..                                   
                   MECON    LIMITED.  (formerly known  as  Metallurgical &          
                   Engineering   Consultants  (India) Ltd.),  a  Company            
                   incorporated under   the Companies   Act, 1956   and  a          
                   Government   of India Undertaking having  its Registered         
                   Office at Doranda, Ranchi through its DGM 1/c TA&CD, Sri         
                   Vijay Khanna, son of Late G.D.Khanna, resident of Flat no.       
                   204, Ishwar Enclave, P.P Compound, Ranchi -834001, P. O.         
                   Hindpiri and P.S. Hindpiri, Ranchi, Jharkhand.                   
                                                           ..                       
                                                            …  Appellant            
                                        Versus                                      
                   1. JHARKHAND     URJA   VIKAS  NIGAM   LIMITED  (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi  through  its Chairman  cum   Managing  Director,         
                   Engineers’ Bhawan, H.E.C., P.O. & P.S. Dhurwa, District -        
                   Ranchi.                                                          
                   2. Bihar State Electricity Board, a body constituted under       
                   Indian Electricity Act, 1910, through its Chairman, having       
                   its Head Office at Bailey Road, Patna, P.O. G.P.O., P.S.         
                   District - Patna                                                 
                   3. The  Chief Engineer (Commercial &  T.A.), Bihar State         
                   Electricity Board, Bailey Road, having its Head Office at        
                   Bailey Road, Patna, P.O. G.P.O., P.S. Kotwali, District -        
                   Patna.                                                           
                   4.The  Financial Controller (Rev.), Bihar State Electricity      
                   Board, having its Head Office at Bailey Road, Patna, P.O.        
                                           22                                       

                   G.P.O., P.S. Kotwali, District Patna.                            
                   5. General  Manager  cum   Chief Engineer, JHARKHAND             
                   URJA   VIKAS  NIGAM   LIMITED,  Kusai  colony Doranda,           
                   Ranchi. P.O and P.S- Doranda, District- Ranchi.                  
                   6.  The   Electrical Superintending  Engineer,   Ranchi          
                   Electrical Circle ’Kusai colony Doranda, Ranchi. P.O and         
                   P.S- Doranda, District- Ranchi.                                  
                   7.  The Electrical Executive Engineer  (Commercial and           
                   Revenue), JUVNL,  Electrical Supply Circle, P.O. and P.S. -      
                   Dhanbad,  District - Dhanbad.      .....Respondents              
                                        With                                        
                                   L.P.A. No. 613 of 2015                           
                                        ……..                                        
                   M/s.  Gajanan   Minerals  Private Limited, a  Company            
                   incorporated under the provisions of Indian Companies Act,       
                   1956  having its Works and Office at Plot No.B047 and B-         
                   29,1st Phase,  Industrial Area, Adityapur, P.O. &  P.S.          
                   Adityapur,   District-SeraikellaKharsawan through    its         
                   Director Kaushal  Singhal, Son  of Sri Kailash Chandra           
                   Singhal  resident of B-47,  1st Phase,  Industrial Area,         
                   Adityapur, P.O.  &  P.  S. Adityapur, District-Seraikella        
                   Kharsawan.                         ..                            
                                                        … Appellant                 
                                        Versus                                      
                   1. Jharkhand  Bijli Vitran Nigam Limited, having its Head        
                   Office at Engineering Bhawan,  Dhurwa,  P.O. and  P. S.          
                   Dhurwa,  District-Ranchi through its Managing Director.          
                   2. Bihar State Electricity Board, having its office at Vidhut    
                   Bhawan,  Patna, through  its Chairman, P.O. G.P.O., P.S.         
                   Kotwali, Patna, District-Patna.                                  
                   3.  The Finance  Controller (Revenue), Jharkhand  State          
                   Electricity Board, Kusai Colony, P.O. and P.S. Doranda,          
                   District-Ranchi.                                                 
                   4. General Manager  cum  Chief Engineer, Jharkhand Bijli         
                   Vitran Nigam  Limited, Jamshedpur  Division, Co-operative        
                   Building, P.O.  and  P.S.  Bistupur, Town-Jamshedpur,            
                   District-Singhbhum East.                                         
                   5. Electrical Executive Engineer (Commercial & Revenue),         
                   Electric Supply Circle, Jharkhand Bijali Vitran Nigam Ltd.       
                                           23                                       

                   Adityapur, P.O.  and  P.S. Adityapur, District-Seraikella,       
                   Kharsawan.                                                       
                   6. Chief  Engineer (Commercial), Bihar  State Electricity        
                   Board, Fraser Road,   P.O., G.P.O, P.s. Kotwali, District-       
                   Patna.                             .....Respondents              
                                        With                                        
                                   L.P.A. No. 616 of 2015                           
                                        ……..                                        
                   M/S.  B.M.C.  Metal Cast Ltd., A Company   incorporated          
                   under  the provisions of Companies Act, 1956, having its         
                   factory at A-1819, 2nd Phase, Industrial Area, Adityapur,        
                   P.O. and  P.S.  Adityapur, District SeraikellaKharsawan-         
                   832109,   through  its Executive Director Shri  Deepak           
                   Dokania,  Son  of Shri Mahaveer  Ram,  Resident of - 7,          
                   Circuit House  Area (North West), Sonari, P.O. and P.S.          
                   Sonari Town Jamshedpur,  District - Singhbhum East.              
                                                            ..                      
                                                             …  Appellant           
                                        Versus                                      
                   1.JHARKHAND     URJA   VIKAS  NIGAM   LIMITED   (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD).           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi through its Chairman, Project Bhawan, H.E.C., P.O.        
                   & P.S. Dhurwa, District - Ranchi.                                
                   2. Bihar State Electricity Board, a body constituted under       
                   the Indian  Electricity Act, 1910, through its Chairman          
                   having its Head Office at Bailey Road, P.O.- G.P.O, P.S.-        
                   Kotwali Patna,.                                                  
                   3. The Secretary, Bihar State Electricity Board, having its      
                   Head   Office  at  Bailey  Road,   P.O.-  G.P.O,   P.S.-         
                   KotwaliPatna,.                                                   
                   4. General Manager cum  Chief Engineer, Jamshedpur Area          
                   Electricity Board, Bistupur, P.O & P.S.- Bistupur, Town          
                   Jamshedpur                                                       
                   5.  The Electrical Executive Engineer  (Commercial and           
                   Revenue), Office of the Electrical Superintending Engineer,      
                   Electric Supply Circle, Vikash Bhawan, Adityapur, P.O. and       
                   P.S. Adityapur, District Seraikella Kharsawan.                   
                                         –                                          
                                                      .....Respondents              
                                        With                                        
                                           24                                       

                              L.P.A. No. 43 of 2016                                 
                                        ……..                                        
                   M/S.   Tetuliya  Coke   Plant  Pvt. Ltd.,  A  Company            
                   incorporated under the provisions of Companies Act, 1956,        
                   having its factory at Govindpur, P.O. and P.S. - Govindpur,      
                   District - Dhanbad, Jharkhand through one of its Directors       
                   Shri  ShaileshAgarwala, son   of Late  Birendra  Kumar           
                   Agarwala,  Resident of -  SukhiNiwas,  P.O. and  P.S. -          
                   Govindpur, District - Dhanbad, Jharkhand.                        
                                                            ..                      
                                                             …  Appellant           
                                        Versus                                      
                   1.JHARKHAND     URJA   VIKAS  NIGAM   LIMITED   (Earlier         
                   known   as JHARKHAND     STATE   ELECTRICITY   BOARD),           
                   having  its office at Engineers Bhawan,  HEC,  Dhurwa,           
                   Ranchi through its Chairman, Project Bhawan, H.E.C., P.O.        
                   & P.S. Dhurwa, District - Ranchi.                                
                   2.Bihar State Electricity Board, a body constituted under        
                   the Indian  Electricity Act, 1910, through its Chairman          
                   having its Head Office at Bailey Road, P.O.- G.P.O, P.S.-        
                   Kotwali Patna.                                                   
                   3. The Secretary, Bihar State Electricity Board, having its      
                   Head  Office at Bailey Road, P.O.- G.P.O,  P.S.- Kotwali         
                   Patna.                                                           
                   4.General Manager   cum  Chief Engineer, Dhanbad   Area          
                   Electricity Board,  Combined   Building,  P.O  &   P.S.-         
                   Dhanbad,  Town Dhanbad.                                          
                   5.  The Electrical Executive Engineer  (Commercial  and          
                   Revenue), Electrical Supply Circle, Dhanbad,  Combined           
                   Building, P.O & P.S.-Dhanbad, Town - Dhanbad.                    
                                                      .....Respondents              
                                        ---------                                   
                CORAM:                                                              
                         HON’BLE  MR.  JUSTICE  RONGONMUKHOPADHYAY                  
                                                         ROSHAN                     
                         HON’BLE   MR. JUSTICE  DEEPAK                              
                                        ---------                                   
                   For the Appellants   : Mr. Navniti Prasad Singh, Sr. Adv.        
                                        Mr. M.S.Mittal, Sr. Adv.                    
                                        Mr. Indrajit Sinha, Adv.                    
                                         Mr. Salona Mittal, Adv.                    
                                        [in L.P.A. Nos. 305/15, 431/15, 444/15, 448/15,
                                        449/15, 454/15, 463/15, 481/15, 482/15,     
                                        483/15, 484/15, 508/15, 542/15, 597/15,     
                                           25                                       

                                        610/15, 616/15, & 63/16]                    
                                        Mr. BirenPoddar, Sr. Adv.                   
                                        Mr. PiyushPoddar, Adv                       
                                        (in LPA No. 465/2015, 581/2015 & 585/20150  
                                        M/S. Shankar  Lal Agarwal, Adv.             
                                        (In LPA No. 410/2015, 470/2015, 498/2015,   
                                        498/2015, 505/2015 & 613/2015               
                                        Mr. Dhananjay Kr. Pathak, Adv.              
                                        (In LPA No. 508 of 2015)                    
                                        Mr. M.B.Lal, Advocate                       
                                        [ in L.P.A Nos. 444/15, 448/15, 449/15, 454/15 &
                                        463/15]                                     
                                        Ms. Monika Kumari                           
                                        [ in L.P.A. No. 508/15]                     
                   For the JUVNL/JSEB   :Mr. Shri Venkatesh, Advocate               
                                        Mr. Rahul Saboo, G.P.II                     
                   For the JUVNL        : Mr. Manish Kumar, Adv.                    
                   For the BSEB         : Mr. Manoj Tandon, Adv                     
                                        ---------                                   
               CAV  on:-21.06.2024           Pronounced  on:-31/08/2024             
         Per Deepak Roshan J.                                                       
                         Heard learned counsel for the parties.                     
                   2.    The  challenge in these batch of appeals is to the         
                   common   judgment passed by the writ court in batch of writ      
                   petitions by Order dated  08.05.2015; wherein  the Writ          
                   Petition filed by the respective petitioner-consumer was         
                   dismissed.                                                       
                   3.    The brief fact of the case is that the erstwhile Bihar     
                   State Electricity Board (hereinafter to be referred as BSEB)     
                   had notified a new power tariff dated 21.06.1993 which was       
                   made  effective from 01.07.1993.                                 
                         In the said tariff clause 16.10deals with operational      
                   charges-                                                         
                     i.                        contains two elements  i.e.          
                         “Operational charges”                                      
                                                and               .                 
                         “other operational charge” “fuel surcharge”                
                     ii. Other operational charge was struck down by the            
                                                         Bihar 440 Vidyut           
                         Hon’ble High Court in the case of                          
                         Upbhokta Sangh Vs. B.S.E.B. (1994) 2 PLJR 103 and          
                         affirmed by the Hon’ble Supreme Court as reported          
                         in (1997) 11 SCC 380).                                     
                                           26                                       

                     iii. Clause 16.10.1  specifies the categories of the           
                         consumers   which  were   required to  pay  the            
                         operational surcharge at the rate to be determined         
                         every year in accordance with the formula.                 
                     iv. Clause 16.10.3 of the tariff specifies of the formula      
                         for calculation in increase in the  rate of fuel           
                         surcharge.                                                 
                     v.  Clause 17 of the tariff specifies that the entire rate of  
                         fuel surcharge amounting to 32 paise per unit had          
                         been merged with the tariff rates.                         
                   4.    From time-to-time various circulars were issued by the     
                   Board fixing various rates of fuel surcharge. Finally, for the   
                   consumers  this final rate of fuel surcharge was raised much     
                   after the actual accounting period, resulting in the fact that   
                   after completion of books of accounts of the year, huge          
                   liability accrued upon the consumers which could not be          
                   recovered by them from their customers resulting in huge         
                   losses and ultimate closure of various industries.               
                   5.    A batch of writ petitions were filed before the Patna      
                   High Court, with the lead case being that of M/s  Pulak          
                   Enterprises being CWJC No. 5542  of 1999.The Patna High          
                   Court delivered its judgment dated 26.06.2000 (Ann 1). In        
                                                                   –                
                   the said judgment the High Court held that                       
                                                          –                         
                    (i)   Purchase of electricity from TVNL cannot be made a        
                         “                                                          
                         component  of  H-3                                         
                                           ”; and  as  such  purchase  of           
                         electricity from TVNL has to be deleted as competent       
                         of H-3 (Refer Paras 34 & 35).                              
                    (ii) There could not be two rates of supply of electricity      
                         by DVC, i.e., Supply by DVC to TISCO and supply by         
                         DVC  to BSEB, and as such for the component of D-3         
                         there can only be one rate as the source is one. (Refer    
                         Para-36).                                                  
                    (iii) The High Court also dealt with the issue of Rs. 100       
                         Crore paid by the Coal Companies to the Board, but         
                         no specific direction was issued on that (Refer para -     
                         40).                                                       
                   6.    Pursuant to said Judgment of Patna High Court, both        
                   the BSEB  as well as consumers  approached the Supreme           
                                           27                                       

                   Court of India. BSEB  challenged findings of the Division        
                   Bench of Patna High Court so far as TVNL issue and deemed        
                   supply by DVC  (and consequently the dual rate for D3) are       
                   concerned. The consumers filed their Appeals on the issue of     
                   Rs. 100 Crores, wherein though the issue was referred in the     
                   judgment, but no specific direction was given.                   
                         Since, no stay was granted by the           Court          
                                                         Hon’ble Apex               
                   and in order to collect fuel surcharge, the BSEB, pursuant to    
                   direction of the Patna High Court in Pulak Enterprises case,     
                   issued various Circulars of fuel surcharge which were claimed    
                   to be  in gross contravention of the  Patna High  Court          
                   Judgment  and these circulars were challenged in the batch of    
                   writ petitions by the consumers, being CWJC No. 2758 of          
                   2000(R) and analogous cases. It is the order passed in these     
                   batch of cases which  has been impugned  in the present          
                   Appeals.                                                         
                         In the meantime, all the appeals were disposed of by       
                              Apex Court vide its judgment dated 15.4.2009.         
                   the Hon’ble                                                      
                   7.    As  a   matter of  fact, the  BSEB   was   getting         
                   reimbursement  of increased cost of power from the certain       
                   categories of consumers on quarterly / yearly basis since        
                   long. In the year 1999 when they issued circulars for fuel       
                   surcharge, consumers challenged the validity of calculation      
                   before the Patna High Court bench, later on Jharkhand High       
                   Court and Hon’ble Supreme Court of India as well.                
                   8.    Present issue  is also related to the  method  of          
                   calculation of fuel surcharge which was calculated against the   
                   order of Patna High Court as well as Supreme Court of India,     
                   although BSEB/JSEB   claiming that they have calculated the      
                   rate of fuel surcharge in line with the order of High Court and  
                   Supreme   Court of India. This is the  reason, so many           
                   petitioners challenged the calculation by filing various writ    
                   petitions and later on Appeal before this Court. With consent    
                   of the parties; leading case has been considered for hearing     
                                           28                                       

                   purpose is LPA No. 305 of 2015which has been filed by Usha       
                   Martin.                                                          
                   9.    In this LPA, Usha Martin challenged the validity of the    
                   bills amounting to Rs.107.73 crores (For principal amount        
                   Rs.23.85 crores and DPS Rs.83.88 crores). Hon’ble Supreme        
                   Court of India stayed the DPS of Rs.83.88 crores and directed    
                   Usha  Martin to pay Principal amount  of Rs.23.85 crores         
                   which Usha Martin has paid.                                      
                   10.   In all these LPAs, what can be culled out from the         
                   argument  by the learned senior counsel / counsel of the         
                   appellants is that largely on five issues plus on charging of    
                   DPS  has affected the rate of fuel surcharge drastically for the 
                   year 1996-97 to 2000-01 which was valid up to 31.03.2003.        
                   The same are discussed hereunder under:                          
                   (i) TVNL issue: TVNL came into existence in the year 1996-97     
                   whereas base year for calculation of fuel surcharge is 1991-     
                   92, as such, Division bench of Patna High Court and Hon’ble      
                   Supreme  Court of India both has directed Electricity Board      
                   not to consider the increase in cost on account of TVNL as       
                   TVNL was not existence in the year 1991-92 i.e. base year.       
                Year           As        per As    per    the   Consumers           
                               calculation of Calculation should have been as       
                               the     Board per UML (Paise KWH)                    
                               (paise KWH)                                          
                1996-97               86.25  79.58                                  
                1997-98               137.20 115.76                                 
                1998-99               164.83 140.54                                 
                1999-2000             204.4  186.36                                 
                2000-01 to            244.01 Data not available for                 
                                                       .                            
                31.03.2003                   calculation                            
                   II)   Providing credit of Rs.100 crores while calculating        
                   the rate of fuel surcharge on account of credit receivable by    
                   BSEB  from CCL. A/c. due to the inferior quality of coal supply  
                   in the year 1996-97.It has been submitted that after hearing     
                   the argument of Board, Patna High Court as well as Hon’ble       
                                           29                                       

                   Apex Court has directed to consider credit of Rs.100 crores in   
                   the year 1998-99 instead of 1997-98.                             
                   iii)  Higher amount  of increased cost of fuel considered        
                   in Calculation of Fuel Surcharge Rate  in the matter of          
                   DVC.                                                             
                         (a) Deemed  supply to TISCO:  TISCO  is in outside         
                   command   area of DVC, as such, to avail DVC Power, they         
                   have entered into a tripartite agreement with BSEB/ DVC          
                   wherein it was decided that DVC will bill to TISCO at BSEB       
                   Rate but  will charge to BSEB  at DVC  Rate. Differential        
                   amount  will be adjusted by DVC against the power supply to      
                   BSEB.  It has been submitted that while calculating the fuel     
                   surcharge rate, Board considered increase in DVC charge at       
                   two rates i.e. one for direct supply to DVC and another one to   
                   BSEB.  Hon’ble Courts passed order that there cannot be two      
                   rates for the source being one; as such, directed BSEB to        
                   charge the rate at which DVC supplied the power to BSEB.         
                         (b) In addition, DVC tariff from the year 1991-92 to       
                   1996-97 increased every year but BSEB has considered this        
                   increase only from 01.05.1997. While making the calculation      
                   of Fuel Surcharge, BSEB considered increased rate of DVC         
                   tariff.                                                          
                   iv)   Charging of fuel surcharge on unconsumed  units of         
                   LTIS, CS  2 and  CS 3 categories of consumers  who  are          
                   entitled to pay for minimum guarantee unit.                      
                         It has been  submitted that while issuing the fuel         
                   surcharge  circular, BSEB  has  considered  only actual          
                   consumed  units by these categories of consumers; whereas        
                   BSEB  has charged fuel surcharge on unconsumed units also.       
                   The  issue has  been raised before the court that these          
                   unconsumed  units are also being considered for arriving at      
                   the rate of fuel surcharge as Board has already collected the    
                   money  from these categories of consumers.                       
                                           30                                       

                   (v)   Recalculation of fuel surcharge after the bifurcation      
                   of Jharkhand  State Electricity Board (JSEB) from Bihar          
                   State  Electricity  Board   (BSEB)  with   effect from           
                   01.04.2001.                                                      
                         This issue was raised for the first time before the writ   
                   court stating therein that JSEB has bifurcated from BSEB         
                   and  have started functioning independently of their own.        
                   Ratio of power consumption is different after the bifurcation.   
                   As per lump  sum  calculation it was observed that earlier       
                   almost 30-35%  power  was being consumed   by bifurcated         
                   BSEB   and  65%  to 70%  power  was  being used  by the          
                   consumer  of JSEB. In addition, major industrial consumers       
                   i.e. Fuel Surcharge payable consumers are in the area of         
                   JSEB,  as such, recalculation of fuel surcharge rate from        
                   01.04.2001 to 31.12.2003 is necessary based on the actual        
                   figure of JSEB keeping the formula intact.                       
                   (vi)  DPS:                                                       
                         (a) In this regard, it has been submitted that BSEB has    
                   issued a circular reducing therein the rate of fuel surcharge    
                   by  6.04 paise/kwh  considering only Rs.23.22 crores in          
                   calculation of fuel surcharge for the year 1998-99; whereas      
                   they were required to consider Rs.100 crores; if considered      
                   Rs.100  crores, expected reduction in  the rate of  fuel         
                   surcharge will be  about 26  paise per/kwh.It has  been          
                   contended that the Board has not given effect of this circular   
                   while issuing the fuel surcharge bill as such, they will have to 
                   issue new bills. Once the new bills are issued, DPS has to go.   
                         b) On this issue, it has been further contended by the     
                   appellants that there are various orders of various High         
                   Courts and Hon’ble Supreme Court of India ordering therein       
                   that once the bills are revised; DPS has to be set aside. In the 
                   present case Board has already issued revised circular for the   
                   year 1998-99 reducing therein the rate of fuel surcharge by      
                   6.04  paise/KWH   only  considering Rs.23.22  crores in          
                                           31                                       

                   calculation, with regards to inferior quality of coal. Effect of 
                   this circular was not given by the Board in the fuel surcharge   
                   bills which are under challenge.                                 
                   11.   At the outset, Mr. Navniti Prasad  Singh,   senior         
                   Counsel  and  Mr. Indrajit Sinha, Advocate appearing for         
                   respective appellants have submitted the following formula in    
                   order to appreciate the issue of fuel surcharge involved in this 
                   case. He  referred the judgment rendered in the case of          
                   Rohtas Industries Ltd. v. Bihar SEB, 1984 Supp SCC 161,          
                   and  contended that the Hon’ble Apex Court has held that         
                   “Though the nomenclature given to the levy is “fuel surcharge”   
                   it is really a surcharge levied to meet the increased cost of    
                   generation and purchase of electricity                           
                                                     ”. In this background,         
                   the  formula of  Fuel Surcharge  in the  1993  Tariff is         
                   reproduced herein below                                          
                                           32                                       

                   12.   From the impugned order it transpires that during the      
                   course of hearing, the writ Court culled out five issues which   
                   were for consideration before the Court. The same are as         
                   follows:[Refer: Para 17].                                        
                       I.   Whether the deletion of TVNL component from H1 & H2     
                            along with H3 is against the mandates of the Hon’ble Patna
                            High Court in M/s. Pulak Enterprises case and if so, on that
                            ground the impugned Circulars are liable to be quashed? 
                       II.  Whether while recalculating the rates of fuel surcharge, as
                            per the decision of M/s Pulak Enterprises case, it was  
                            imperative for the Board to exclude the power supply by the
                            DVC to the TISCO from the arena of consultation?        
                       III. Whether the Board can be directed to recalculate the rates of
                            fuel surcharge after taking into account the unconsumed 
                            units of CS and LT consumers on which the Board levied  
                            fuel surcharge?                                         
                       IV.  Whether the Board could be directed to recalculate the rates
                            of fuel surcharge after adjusting Rs. 100 crores receivable by
                            the Boards from the Coal Companies?                     
                       V.   Whether after the creation of the State of Jharkhand, the
                            formula prescribed for calculation of the rates of fuel 
                            surcharge is required to be reformulated and consequently
                            rates be reworked out ?                                 
                   13.        Learned   senior  counsel  representing  the          
                   appellants had advanced his argument on the issues involved      
                   in this batch of appeals; which are summarized herein below:     
                        For the purpose of calculation of fuel surcharge in        
                   terms of the 1993 tariff, the base year taken by the B.S.E.B.    
                   to calculate the proportionate increase in rate of purchase      
                   from external sources, was 1991-92.                              
                        Accordingly, since TVNL came into existence only in        
                   1996   97, there could have been no increase from the base       
                        –                                                           
                   year of 1991-92 as TVNL did not exist during the base year.      
                        The Patna High Court in Pulak Enterprises has dealt        
                   with the Issue No.1 at para -34 &Para-35, Para 43and para        
                   44.                                                              
                        The Division Bench of Patna High Court clearly stated      
                   that that                                                        
                            “In my view, on the admitted facts, it is not possible  
                                           33                                       

                   to allow the Board to include purchase of electricity as a       
                   component of H3  without suitably amending the formula in        
                   accordance with law.                                             
                                     ”                                              
                        Accordingly, the Division Bench directed the Board to      
                   re-work out the rate of fuel surcharge in the year 1996-97       
                   after deleting the purchase of electricity from TVNL as          
                   component of H3.                                                 
                        Though  the Patna High Court directed the Board to         
                   delete TVNL from H3, it is discernible from a reading of the     
                   entire finding on this issue was that purchase from TVNL was     
                   not to be taken into consideration altogether, i.e., from the    
                   numerator  side of the formula both H1  and H3.  This is         
                                                –                                   
                   because if the TVNL component in H3 is taken as ‘0’, then the    
                                                                         ,          
                   TVNL  component   in ‘H1’ would  also become  ‘0’. Thus          
                   purchases from TVNL would be excluded altogether.                
                        This is further evident from the fact that the counsel     
                   for BSEB  had specifically contended before the Patna High       
                   Court  that if TVNL is not  to be included in H3,  then          
                   consequence will that units purchased from TVNL would have       
                   to be kept out. However, the Court negated the same  by          
                   saying that it will create a different base year and that        
                   purchase from TVNL  cannot be included unless the BSEB           
                   changes it formula, which it has admittedly not done.            
                                                                                   
                         When  the matter went to Hon’ble Supreme Court, the        
                                                                   para 61          
                   Hon’ble Court in its judgment dealt with this issue at           
                   to 62 and confirmed the findings of Patna High Court.            
                        It is also important to mention that H1  contains          
                   purchase from other sources ‘respectively’ meaning thereby       
                   that H1 also includes other sources apart from TVNL. Same is     
                   the position for H3. Thus, H1 and H3 are not just TVNL.          
                        He relied upon the judgments of      Apex Court in         
                                                      Hon’ble                       
                   Canara  Bank v. Debasis Das, (2003) 4 SCC 557, wherein it        
                   has  been                                                        
                             held that “The  expression “respectively” means        
                                           34                                       

                   belonging or relating separately to each of several people. It is
                   a word of severance                                              
                                     .”                                             
                        Therefore, it has been contended by the Sr. Counsel        
                   that essentially the BSEB had to take from H3, the TVNL          
                                             y it with the TVNL component in        
                   component  as ‘0’ and multipl                                    
                   H1,  which  would  result in excluding the purchase  of          
                   electricity from TVNL altogether, as was the mandate of Pulak    
                   Enterprises by the Patna                                         
                                          High Court and that of the Hon’ble        
                   Supreme  Court. An illustration of the following formula has     
                   been tendered during the course of hearing; for brevity, the     
                   same is extracted herein below:                                  
                                       Illustration                                 
                   Other Sources (H): For eg., NTPC and TVNL                        
                                             Units             Purchased            
                    Purchase Rate                                                   
                   Originally                                                       
                    Others                       1000           Rs. 0.50            
                   TVNL                          500            Rs. 0.10            
                   Thus, increased cost = (1000 x 0.5) + (500 x 0.10)               
                                      = 500 + 50                                    
                                      = 550                                         
                   I)    As per HC direction                                        
                   Others                    1000          Rs. 0.50                 
                   TVNL                      500           Rs. 0.00                 
                   Thus, increased cost = (1000 x 0.5) + (500 x 0.0)                
                                      = 500 + 0                                     
                                      = 500                                         
                   II)   Mischief by BSEB                                           
                   Others                    1000          Rs. 0.50                 
                   TVNL                      500           -                        
                   Thus, increased cost = (1000 + 500) x 0.50                       
                                      = 1500 x 0.50                                 
                                      = 750                                         
                        It has been  further submitted that the  BSEB  in          
                   purported compliance of the directions in Pulak Enterprises      
                   however, excluded TVNL from H1 and H2 also. They did this,       
                   in order to show that deleting all three components              
                                                                  from ‘H’,         
                   would result in lower rate of Fuel Surcharge. Annexure-L to      
                   the additional counter affidavit dated 15.2.2001 was relied in   
                   this regard.                                                     
                                           35                                       

                        However, reliance on the said annexure is a  mere          
                   eyewash. It is evident that for the year 1996-1997, the total    
                   units purchased from other sources was 737.82 Mkwh (H1)          
                   and the average rate of purchase was 60.57 (H3). Thus, the       
                   total cost of increase came to Rs. 4468.98 Lakhs (H1 x H3).      
                   As per the direction of High Court, purchases from TVNL were     
                   to be excluded altogether; however, in the column showing        
                   compliance of the High  Court, a higher figure has been          
                   shown, i.e., Rs. 4872.56 Lakhs which cannot be possible if       
                   purchase from TVNL  is altogether excluded. This has arisen      
                   due to the fact that BSEB has not reduced units purchased        
                   from TVNL from H1, which it ought to have done.                  
                        Furthermore, it can be seen that in 1996-97, the BSEB      
                   has tried to show that by deleting H1, H2, and H3, the rate      
                   had come  to 86.25 paise; whereas by deleting only H3, the       
                   rate was 88.06 paise. However, in the subsequent year, i.e.,     
                   1997-98, by deleting all three components, the rate comes to     
                   137.20 paise; whereas by only deleting H3, the rate comes to     
                   131.11paise. Thus, it was clear that the BSEB misinterpreted     
                   the judgment and/or was flouting the judgment of the Patna       
                   High Court in Pulak Enterprises.                                 
                        However, in the impugned  judgment, the Ld. Single         
                   Judge while dealing with this issue at para 18 to 26 has failed  
                   to apply the  findings of the Patna High Court and  the          
                   Supreme  Court Judgments  and has held at para 26 of the         
                   judgment that deletion of TVNL component from H1and H2 is        
                   against the decision of the Division Bench Judgment of Patna     
                   High Court in Pulak Enterprises; however, by the aforesaid       
                   action of the Board, rate of fuel surcharge had not increased;   
                   rather the same has decreased. Therefore, the Court did not      
                   interfere with the said issue.                                   
                        It has been contended that the writ Court was duty         
                   bound to follow the                                              
                                     Judgment  of the Hon’ble Supreme Court.        
                                           36                                       

                   In fact, reliance on annexure L by the Ld. Single Judge was      
                                              –                                     
                   also totally misplaced as shown hereinabove.                     
                        Further, the finding that if H3 is taken as 0, then        
                   entire component on the numerator side will become 0 and         
                   will result in excluding other sources apart from TVNL also,     
                   was patently incorrect. As stated above, H1 and H3 contains      
                   multiple other sources ‘respectively’. TVNL can certainly be     
                   severed from H1 and H3  and excluded from the numerator          
                   side. It was never the contention of the petitioners that all    
                   other sources will also have to be excluded.                     
                        The Judgment  of Patna High Court and the Supreme          
                   Court never gave any permission to the Board to delete H2 in     
                   entirety; as the unit sold from energy purchased from TVNL is    
                   one of the sources of H2 and particularly because since the      
                   units purchased from TVNL were being sold by the Board. By       
                   deletion of sold units from denominator, obviously the rate of   
                   fuel surcharge would  increase. Therefore, the Impugned          
                   Judgment  so  far TVNL  issue is concerned is absolutely         
                   erroneous and is liable to be set aside.                         
                        No party, defying the order of a High Court can take       
                   recourse to the fact that substantial injustice has not been     
                   done. The  High Court  has the power  to reach injustice         
                   wherever  it is found  (Refer:U.P. State Sugar   Corpn.          
                   Ltd. v. Kamal Swaroop  Tondon,  (2008) 2 SCC  41   Para          
                                                                    –               
                   35)  and  it cannot on  the  basis of certain erroneous          
                   calculations refuse to enforce the directions of the previous    
                   Division B                                                       
                            ench or of the Hon’ble Supreme Court. Reference in      
                   this regard is also made to the judgment of the Hon’ble          
                   Supreme  Court in State of Bihar v. Kalika Kuer, (2003) 5        
                   SCC  448                        The earlier judgment may         
                            wherein it was held that “                              
                   seem to be not correct yet it will have the binding effect on the
                   later Bench of coordinate jurisdiction Relying upon the above,   
                                                   ”.                               
                   Ld. Sr. Counsel contended  that on this issue, the order         
                   passed by the writ Court requires interference.                  
                                           37                                       

                   14.   In respect of TVNL issue, the Respondents primarily        
                   submitted the following:                                         
                   (I)   On  a holistic and complete reading of the Judgment        
                   passed in Pulak  Enterprises; it is evident that the entire      
                   component  of TVNL had to be excluded all together, meaning      
                   thereby that even from H2, the TVNL component had to be          
                   excluded.                                                        
                   (II)  Reliance was placed on Annexure-L  to the Counter          
                   Affidavit filed in the Writ proceedings. It was submitted that   
                   by  excluding all three components, a lower rate of fuel         
                   surcharge was being computed and  hence deletion of TVNL         
                   from  H1, H2  &  H3  would  inure to the  benefit of the         
                   consumers.                                                       
                   (III) Reference was made to para 19 of the Impugned Order        
                   to submit that if                                                
                                   the Petitioner’s argument is accepted, then      
                   the entire component of H1 i.e., purchases from other sources    
                   would become zero.                                               
                   15.   Having heard learned counsel for the rival parties and     
                   after going through the documents  available before us it        
                   appears that a complete reading of the Judgment in Pulak         
                   Enterprises would make it evident that the Patna High Court      
                   only directed that purchases from TVNL ought to be excluded      
                   i.e. only on the numerator side of the formula.                  
                         There is no direction that the TVNL component from         
                   H2  (denominator / units sold) also has to be deleted. As a      
                   matter of fact, para 18 of the Impugned Order records that       
                   deletion from  H2  is  against the  Judgment  of  Pulak          
                   Enterprises. Therefore, there can be no quarrel that deletion    
                   of TVNL  component from H2  was not contemplated by the          
                   Judgment  in Pulak Enterprises.                                  
                         Reference in this regard is also made to the Judgment      
                                                  Ashwani  Kumar  Singh v.          
                   of the Hon’ble Supreme Court in                                  
                   U.P. Public Service Commission, reported in (2003) 11 SCC        
                   584;whereinit was held that                                      
                                            –                                       
                                           38                                       

                             “ 10. …Observations of courts are not to be read as Euclid's
                             theorems nor as provisions of the statute. These observations
                             must be read in the context in which they appear. Judgments of
                             courts are not to be construed as statutes. To interpret words,
                             phrases and provisions of a statute, it may become necessary for
                             Judges to embark upon lengthy discussions, but the discussion
                             is meant to explain and not to define. Judges interpret statutes,
                             they do not interpret judgments. They interpret words of statutes;
                             their words are not to be interpreted as statutes.”    
                         Therefore, the question of deducing something from a       
                   judgment which is not expressly stated therein does not arise.   
                   Moreover, such an  argument made  by the Respondents is          
                   clearly oblivious to the formula of fuel surcharge; more         
                   particularly that of H2. H2 has been defined to mean units       
                   sold from purchases made from other sources on which fuel        
                   surcharge is leviable.                                           
                         Therefore, the units sold by which fuel surcharge          
                   leviable was had to be included in H2 i.e. on the denominator    
                   side. There is no  dispute regarding the fact that units         
                   purchased  from TVNL  were  sold by the Board  and  fuel         
                   surcharge was collected thereon. Therefore, TVNL cannot be       
                   excluded from H2 by any reason whatsoever.                       
                         As far as reliance on Annexure-L is concerned; the         
                   same can also not be countenanced for the following reasons:     
                   (a)  Firstly, while demonstrating compliance with the High       
                        Court  Order, the Board  has  not deducted  TVNL            
                        component  from H1. This is contrary to the dictum of       
                        Pulak  Enterprises, which required the  Board  to           
                        exclude purchases from TVNL. If TVNL component in           
                        H3  is taken as zero and  multiplied by the TVNL            
                        component   in H1,  it would  result in excluding           
                        purchases  from  TVNL   all together i.e. on the            
                        numerator side.                                             
                   (b)  Even if it is assumed that calculation by the Board         
                        with respect to compliance of the High Court Order          
                        was correct, the benefit of deleting TVNL from H1, H2       
                                           39                                       

                        &  H3  was available only in 1996-97. However, a            
                        reference to the working for the year 1997-98 would         
                        show  that deleting all three components would have         
                        resulted in a higher rate. Therefore, the mischief          
                        perpetrated by the Board was  that it only showed           
                        figures of one year.                                        
                              Reliance on para 19 of the Impugned Judgment          
                                                           argument  was            
                        was  also inapposite. The Petitioner’s                      
                        never that the entire component of H3 should be zero.       
                        H3   contains of many   sources  and  only TVNL             
                        thereunder would have become  zero. The remaining           
                        component  would still be there. H1 and H3 are not          
                        just TVNL and only excluding TVNL component would           
                        not result in making H1 as zero.                            
                   16.        For issue No. 2 which relates to DVC; Ld. Sr.         
                   Counsel contended that it relates to taking into consideration,  
                   the sale of supply by DVC to Tata Steel and thereby taking       
                   two rates of purchase i.e., one to BSEB by DVC and another       
                   to Tata Steel by DVC was not permissible. However, the issue     
                   has  been erroneously framed by Ld. Single Judge in the          
                   Impugned  Judgment.  It was never the  contention of the         
                                                                        He          
                   Petitioner that “deemed supply” was to be “excluded”.            
                   advanced following argument:                                     
                      DVC  was selling electricity to Tata Steel, which was not    
                       in its command area and a Tripartite Agreement had           
                       been  entered among   DVC,  Tata Steel and  BSEB             
                       allowing sale of electricity by DVC to Tata Steel, at the    
                       BSEB  rate. It was admitted that the BSEB rate was           
                       much  higher than that of DVC. The arrangement was           
                       that whatsoever extra that DVC was realising from Tata       
                       Steel, was to be offset from the purchases made by           
                       BSEB  from DVC.                                              
                                           40                                       

                      For an example, if rate of BSEB was Rs. 1.50 per unit        
                       and the rate of DVC was Rs. 1/- per unit, DVC realised       
                       the charges from Tata Steel @ Rs. 1.50 per unit which        
                       was the rate of JSEB, and difference of rate between         
                       BSEB  and  DVC  i.e. 50 paise per unit was offset /          
                       credited from supplies made from DVC to BSEB.                
                      However, while making calculation of the formula for         
                       fuel surcharge, both the rates of sale by DVC to Tata        
                       Steel as well as sale by DVC to BSEB was taken, which        
                       the Patna High Court held to be illegal.                     
                      The Division Bench of Patna High Court had dealt with        
                       this issue of dual rate of DVC at para 36,para 37,and        
                       gave findings at para 43 and 44. It was held that source     
                       being one, i.e., DVC, two rates cannot be taken for the      
                       purpose of computing D3.                                     
                      The         Supreme  Court dealt with this issue of          
                           Hon’ble                                                  
                                         para 51 and 521and  approved the           
                       “deemed supply” at                                           
                       Judgment  of Patna High Court and Court in para 62           
                       the Supreme  Court held that they are in agreement           
                       with conclusion of the High Court and Appeal filed by        
                       the Board was accordingly dismissed.                         
                      However,  while issuing the circulars in purported           
                       compliance of the directions in Pulak Enterprises, it was    
                       evident that the BSEB had  deliberately misread the          
                       judgment of the Hon’ble Court. The same is evident           
                       from the calculations provide by the Board itself at         
                       Annexure     D  to the  Counter  Affidavit filed on          
                                 –                                                  
                       17.10.2000.                                                  
                      From the calculation chart it is evident that the BSEB       
                       had taken the average rate for purchase by BSEB from         
                       DVC   and  TISCO  from  DVC,   which  was  not  in           
                       accordance with the judgment. The BSEB was to take           
                       original rate of DVC and not the weighted average.           
                       There was no such direction.                                 
                                           41                                       

                      Another issue was that despite the fact DVC increased        
                       its tariff on a few occasions after 1993, but the BSEB       
                       continued to pay at the tariff prevailing at 1993 to DVC     
                       and as a matter of fact, BSEB started paying at the          
                       current rate of DVC only from 1997-98. The said fact is      
                       also evident from Annexure  - H  to the  additional          
                       counter affidavit filed by the Board on 15.2.2001,           
                       wherein  the Board   itself has stated that BSEB             
                                                       at the tariff of 1991        
                       “continued to admit the bill of DVC”                         
                       “till 30.4.1997”.                                            
                      The Ld. Single Judge dealt with this issue at para 27 of     
                       the Impugned Judgment  and held that I find that the         
                                                           “                        
                       Board had substantially complied the direction given in      
                       M/s. Pulak Enterprises case .                                
                                               ”                                    
                      In this regard, the directions have to be fully complied     
                       with and not substantially complied. The BSEB was not        
                       allowed to take the weighted average, it had to be the       
                       rate of tariff of DVC as recognized by the BSEB. In fact,    
                                                                      en            
                       rather than “substantial compliance”, there has be           
                       “no compliance” by BSEB. The requirement of taking           
                       one rate for D3 as recognised by the Board, was a            
                       mandatory direction and not merely directory, thus the       
                       principle of substantial compliance would not apply at       
                       all in the present case.                                     
                        In this regard, reference is made to the judgment of       
                                                CCE  v. Hari Chand  Shri            
                   the Hon’ble Supreme Court in                                     
                   Gopal, (2011) 1 SCC 236, wherein it was held that                
                                                                 –                  
                          32. The doctrine of substantial compliance is a judicial invention,
                          equitable in nature, designed to avoid hardship in cases where a
                          party does all that can reasonably be expected of it, but failed or
                          faulted in some minor or inconsequent aspects which cannot be
                          described as the “essence” or the “substance” of the requirements.
                          Like the concept of “reasonableness”, the acceptance or otherwise of
                          a plea of “substantial compliance” depends upon the facts and
                          circumstances of each case and the purpose and object to be
                          achieved and the context of the prerequisites which are essential to
                          achieve the object and purpose of the rule or the regulation. Such a
                          defence cannot be pleaded if a clear statutory prerequisite
                          which effectuates the object and the purpose of the statute
                          has not been met. Certainly, it means that the Court should
                                           42                                       

                          determine whether the statute has been followed sufficiently so as to
                          carry out the intent for which the statute was enacted and not a
                          mirror image type of strict compliance. Substantial compliance means
                          “actual compliance in respect to the substance essential to every
                          reasonable objective of the statute” and the Court should determine
                          whether the statute has been followed sufficiently so as to carry out
                          the intent of the statute and accomplish the reasonable objectives for
                          which it was passed.                                      
                        On this ground, Ld. Sr. Counsel contended that this        
                   issue of dual rate of DVC has also to be set aside.              
                   17.   With respect to DVC, the Respondents sought to argue       
                   that -                                                           
                   (I)                                                              
                        The Petitioner’s argument that sale by DVC to TISCO         
                        was  to be excluded  all together was against the           
                        decision of Pulak Enterprises, and such argument            
                        could not have been made by the Petitioner.                 
                   (II) A single rate has been taken for calculating D3 and as      
                        such there is no deviation from the direction given by      
                        the Hon’ble Patna High Court in Pulak Enterprises           
                        and the Board has not taken an average rate.                
                   18.        On this issue, we are of the view that it was never   
                   the  argument  of  the Petitioner-Appellant that deemed          
                   supplies have to be excluded all together. A wrong framing of    
                   question has led to an incorrect answer. Reference in this       
                   regard is made to the judgment of the Hon’ble Supreme Court      
                   in  the   case  of   Cholan   Roadways    Ltd.   v.  G.          
                   Thirugnanasambandam,     reported in(2005) 3  SCC  241           
                   wherein it was held that                                         
                                         –                                          
                             This decision also has no application to the facts of the present
                         “34.                                                       
                              case. In the instant case, the Presiding Officer, Industrial
                              Tribunal as also the learned Single Judge and the Division
                              Bench of the High Court misdirected themselves in law insofar
                              as they failed to pose unto themselves correct questions. It is
                              now well settled that a quasi-judicial authority must pose unto
                              itself a correct question so as to arrive at a correct finding of
                              fact. A wrong question posed leads to a wrong answer.”
                         As a matter of fact; t                                     
                                           he Petitioner’s casethroughout was       
                   that a single rate has to be taken for the purchases from DVC    
                   i.e. the rate at which BSEB purchases electricity from DVC.      
                         A specific ground in this regard has been raised as        
                                           43                                       

                                        In fact, reading of para 51 to 55 of the    
                   ground ‘XX’ of the LPA.                                          
                                                           Pulak Enterprises        
                   Judgment  of the Hon’ble Supreme Court in                        
                   (Annexure-11) would show that it was never the case of any of    
                   the consumers that deemed supply to TISCO by DVC was to          
                   be excluded altogether.                                          
                         Further, the argument that BSEB has taken a single         
                   rate for D3 is also not born out from the Respondents’ own       
                   records. A perusal to Annexure-D of the Counter Affidavit filed  
                   in the Writ proceedings would show that BSEB has taken the       
                   weighted average of sale by DVC to BSEB & TISCO. In doing        
                   so, they have taken into account two rates which was not as      
                   per ratio laid down by Pulak Enterprises and as such was in      
                   direct conflict with the judgment.                               
                         Further, the Petitioner had also tendered separately       
                   Annexure-                                                        
                            H  to the Respondents’ Counter Affidavit to show        
                   that DVC’s increase in tariff had only been recognized by        
                   BSEB  from  30.04.1997. Thus, in the year 1996-97 BSEB           
                   ought to have calculated D3 at the rate by which it was          
                   paying DVC irrespective of tariff rate.                          
                         Having regards to the above; the finding of the Writ       
                   Court on this issue cannot survive.                              
                   19.   On  the Issue No.III of Rs. 100 Crores, it has been        
                   contended by the appellants that the Board was supposed to       
                   consider credit of Rs. 100 Crores as agreed by the coal          
                   companies against the claim of BSEB towards slippage, short      
                   supply and supply of stone etc., to consider while calculating   
                   the rate of fuel surcharge for the year 1998-99. He further      
                   made  following submissions:                                     
                      The High Court has at para 40,has dealt with issue of        
                       accounting of  Rs. 100  Crores  paid by  the Coal            
                       Company  to the Board. The Division Bench referred to        
                                            as against the total claim of Rs.       
                       Affidavit of Board that “                                    
                       356.20 Crores, on account of loss due to grade slippage,     
                                           44                                       

                       short supply of coal, supply of stones etc., the coal        
                       companies have agreed to pay Rs. 100 Crores in full and      
                       final settlement of the claim, but though such decision      
                       was taken on 30.08.1998                                      
                                              ”, but the actual payment had         
                                                                       it           
                       not been made till date. The Court further observed “        
                       was  pointed out payment  of the amount  would be            
                       relevant consideration while calculating the rate of fuel    
                       surcharge for the year 1998-99 and not 1997-98               
                                                                  ”.                
                                                                                   
                       This issue was confirmed by Hon’ble Supreme Court at         
                       para 63  and 64of its judgment;                              
                                                      wherein the Hon’ble           
                       Supreme  Court has given specific direction that actuals     
                       will be worked out within 3 months from the date of          
                       Judgment  and adjustment of Rs. 100 Crores are to be         
                       worked out accordingly.                                      
                      It has  been  further submitted that  against this           
                       direction, the Board filed an I.A. Application before the    
                                   Court and the Order of which is annexed          
                       Hon’ble Apex                                                 
                       as Annexure-12; it is evident that time completion for       
                       adjustment of Rs.100 Crores has been extended for a          
                       period of four months from the date of the Order i.e.,       
                       25.01.2010.                                                  
                      The  Board  thereafter issued an  office Order  at           
                       Annexure-13,on  22.10.2010, that in  terms of the            
                       Judgment  passed in Civil Appeal and also Civil I.A., the    
                       Board has decided to make an adjustment in the rate of       
                       fuel surcharge for the F.Y. 1998-99 by incorporating         
                       amount  of Rs. 100 Crores receivable from Coal India         
                       Ltd. with regard to coal supplies including quality,         
                       quantity, all types of claims and damages   up  to           
                       31.03.1997.   However, rider was added  that such            
                       adjustment was  to be made effective as soon as the          
                       amount of Rs. 100 Crores is received, although no such       
                       direction was given by the Hon’ble Supreme Court.            
                                           45                                       

                      Ld. Sr. Counsel  further contended that the Board            
                       further played fraud upon its consumers by issuing one       
                       Office Order dated 01.12.2010, (Annex-14) wherein it         
                       revised the rate of fuel surcharge for the year 1998-99      
                       from which existing rate of fuel surcharge of 164.83         
                       paisa per unit was revised to 158.79 paisa per unit. It      
                       was stated that the Board computed and modified the          
                       rate of fuel surcharge for the F.Y. 1998-99 by making        
                       adjustment of Rs. 100 Crores receivable from CIL and         
                       the said modified rate and unpaid accrued amount             
                       from them to the consumers shall be effective as soon        
                       as Rs. 100 Crores is received from M/s. CIL.                 
                      The calculation was appended to such Office Order and        
                       from the perusal of calculation given as per para (b) is     
                       concerned, it would be evident that the Board had            
                       taken on                                                     
                               ly Rs. 23.22 Crores which is related to “Fuel        
                                                .At column 4, it has been           
                       Related Loss” in the Chart                                   
                       stated that amount of Rs. 23.22 Crores only has been         
                       taken which is benefit of fuel related loss to be passed     
                       to the fuel surcharge leviable consumers from Rs. 100        
                       Crores receivable from CIL. This was again contrary to       
                       the direction of the Hon’ble Supreme Court.                  
                      The Board  does not actually receive money from the          
                       coal companies; rather a  system of adjustment  is           
                       followed vis-(cid:224)-vis coal supplied by the coal companies
                       and energy supplied by the Board.                            
                              The  Board  follows a mercantile system  of           
                       accounting and not cash system. In mercantile system,        
                       since the amount become  receivable, it becomes the          
                       part of the accounts and therefore, the stand of the         
                       Board that adjustment shall be given after the amount        
                       is received goes to show the misleading attitude of the      
                       Board.                                                       
                                           46                                       

                      He contended  that it is a fact that Board will never        
                       receive this amount directly from the coal companies         
                       since only adjustment are being made in the books and        
                       differential taken is being made on the basis of balance     
                       outstanding.                                                 
                      Relying upon the above, Mr. Singh contended that:            
                    (i)  There was specific direction of the Supreme Court          
                         giving benefit of Rs. 100 Crores, without waiting for      
                         the money having been received or not.                     
                    (ii) Board on its own could not have reduced the benefit        
                         of Rs. 100 Crores for the purpose of adjustment for        
                         only Rs. 23.22 Crores which is against the specific        
                         direction of the Hon’ble Supreme Court.                    
                      Ld.  Sr. Counsel  pointed out  that the Impugned             
                       Judgment  was reserved after completion of hearing on        
                       20.04.2015 and  the Judgment   was pronounced  on            
                       08.05.2015, but by then JSEB had already received a          
                       sum  of Rs. 100 Crores from CIL (as a successor of and       
                       on behalf of BSEB) which was not disclosed by JSEB           
                       during course of hearing.                                    
                      This is evident from the Judgment passed by the Patna        
                       High  Court in the case of M/s.  Pulak Enterprises           
                       reported in 2015 SCC OnLine Pat 2652  after remand           
                       from the Supreme  Court and  the said Judgment  is           
                       dated 23rd March 2015, wherein the Patna High Court          
                       took cognizance of an Affidavit filed by BSEB wherein it     
                                  16. It is stated that since Rs. 100 Crores        
                       was stated “                                                 
                       paid by CCL  is lying with JSEB, the Board has filed         
                                                                     t for          
                       Review Application before the Hon’ble Supreme Cour           
                       review of the Order                                          
                                        ”.                                          
                      Therefore, from the above, it is evident that JSEB had       
                       already received Rs. 100 Crores from CIL, even before        
                       the hearing before the Ld. Single Judge had started,         
                                           47                                       

                       but the JSEB  did not apprise about the same to the          
                       Court.                                                       
                      Therefore, immediately Board should be directed to           
                       calculate benefit based on the entire 100 Crores it has      
                       received and if the calculation on the basis of Rs. 23.22    
                       Crores has been worked out from 164.83 per unit to           
                       158.79 per unit, there is difference of about 6 paise,       
                       then  if the  entire  100  Crores  is  taken  into           
                       consideration, the difference would be at least 25 paise     
                       per unit.                                                    
                      This benefit has to be given to all the consumers which      
                       will result a downward   revision of the bills and           
                       consequently deletion of the entire amount of Delayed        
                       Payment s surcharge.                                         
                      The Ld. Single Judge had dealt with this issue in the        
                       Impugned  Judgment   at para 32  of the Judgment             
                       wherein the Ld. Single Judge has held that because the       
                       Circular has  not  been  challenged in these  writ           
                       petitions, therefore the said grievance cannot be            
                       entertained and the Court refused to adjudicate on the       
                       said issue.                                                  
                      It has been submitted that when the direction of Rs.         
                       100 Crores was given by the Hon’ble Supreme Court,           
                       then it may not have been necessary to challenge to          
                       follow up Order and Appellant can show that the follow-      
                       up Order was  in contravention of the Supreme Court          
                       Judgment.  As  a  matter  of fact, actions of the            
                       Respondent Board, is absolutely contemptuous.                
                      In this regard, reliance is placed by him  on the            
                       jud                                    the case of           
                          gment of the Hon’ble Supreme Court in                     
                       Shree Bhagwati  Steel Rolling Mills v. CCE, reported         
                       in (2016) 3 SCC 643, wherein it was held that                
                                                                 –                  
                             Rules or regulations which are in the nature of        
                         “29.                                                       
                              subordinate legislation which are ultra vires are     
                              bound  to be ignored by the courts when the           
                                           48                                       

                              question of their enforcement arises and the          
                              mere fact that there is no specific relief sought     
                              for to strike down or declare them ultra vires        
                              would  not stand in the court’s way  of not           
                              enforcing them. We also feel that since this is a     
                              question of the very jurisdiction to levy interest    
                              and  is otherwise covered by a  Constitution          
                              Bench  decision of this Court, it would be a          
                              travesty of justice if we would not allow Shri        
                              Aggarwal to make this submission                      
                                                            ”                       
                      A circular which is completely against the law declared      
                       by the Hon’ble Supreme Court would certainly be ultra        
                       vires and hence the Ld. Single Judge ought to have           
                       considered the  submissions  in  this regard. The            
                                                                   Shree            
                       judgment  of  the  Hon’ble Supreme   Court                   
                       Bhagwati  Steel Rolling Mills was also  specifically         
                                            Delhi High Court in the context         
                       followed by the Hon’ble                                      
                       of an office order in Unaided  Recognized  Private           
                       Schools v. DDA, (2020) 1 HCC (Del) 447.                      
                      Furthermore, the Circular itself stated that the benefit     
                       of 100 Crores will be given when the money is actually       
                       received. Till date, the Board has not given effect to       
                       such circular by reducing the rates. Therefore, when         
                       the Board has not even implemented the Circular, then        
                       there stood no occasion to challenge it.                     
                      He lastly submits that even otherwise, in one of the         
                       cases before the Ld. Single judge, i.e., M/s. Auto Profiles  
                       Ltd., the said circular was categorically challenged.        
                   20.   In response to the same, it has been argued by the         
                   Respondents  that no relief or direction was given by the        
                   Hon’ble Patna High Court in Pulak Enterprises regarding this     
                   issue. Further, the ground that the Mercantile System of         
                   Accounting is to be used was never argued by the Petitioners.    
                   21.   Thus, we see that the Respondents have practically did     
                   not denied any of the contention of the appellants rather;       
                   made  simple objection that no relief or direction was given by  
                                           49                                       

                                                 Pulak Enterprises regarding        
                   the Hon’ble Patna High Court in                                  
                   this issue and the ground of Accountancy has been raised for     
                   the first time.                                                  
                         The  above submissions  are also incorrect for the         
                   reasons that since no specific direction was given by the        
                   Patna High  Court in Pulak Enterprises on this issue; the        
                   consumers had approached                                         
                                            the Hon’ble Supreme Court and a         
                   clear direction was given by the Hon’ble Supreme Court in        
                   para 64  of the Judgment that an  adjustment of Rs. 100          
                   Crores should be worked out within three months. Therefore,      
                   a direction is certainly there. In fact, the Board had also      
                   published an Office Order dated 22.10.2010 and 01.02.2010        
                   for implementing of the Supreme Court direction.                 
                         Further, even assuming  that Mercantile System of          
                   Accounting cannot be taken into consideration, still the Board   
                   has actually received Rs. 100 Crores and ought to have given     
                                                                         -          
                   effect to the Judgment of the Hon’ble Supreme Court and re       
                   calculate rates of fuel surcharge.                               
                         It must also be noted that there was no response by        
                   the Respondent as to the following issues                        
                                                        –                           
                   (i)  Actual receipt of Rs. 100 crores by JSEB.                   
                   (ii) Reducing benefit of Rs. 100 Crores to only Rs. 23           
                        Crores (approx.) when there was no direction in this        
                        regard.                                                     
                   22.   On the Issue No. IV - Unconsumed units; Ld. Sr.            
                   Counsel made following submissions:                              
                      Board has issued a circular dated 17.09.1999 (Annex-         
                       3,to the writ petition) by which it has been decided to      
                       levy fuel surcharge on  unconsumed  units on  two            
                       categories of consumers   namely  CS  and  LT.  A            
                       retrospective effect has also been given to this circular.   
                      By  issuance of this circular the respondents have           
                       basically amended the formula of fuel surcharge. Since       
                       the present petitioner was a High-Tension consumer, it       
                                           50                                       

                       had nothing to do with the circular as it dealt with         
                       Commercial   Service consumers   and  Low-Tension            
                       consumers. Nor did the Board place the circular before       
                       the Patna High Court  and subsequently there is no           
                       finding or direction for the same either in the High         
                       Court  or in  the Supreme  Court’s judgment.  The            
                       Appellant has dealt with this issue in paragraph 90 to       
                       92 of the Appeal.                                            
                      After proper effect is given to the circular, the effect     
                       would  be lowering of rates of the  fuel surcharge           
                       because the denominator consists only of the unit sold       
                       but if fuel surcharge is levied on unconsumed units,         
                       then those units have to be added to the denominator.        
                      An example would be if Rs. 100 is the cost of generation     
                       and Rs. 100 is the cost of purchase and 100 units are        
                       sold which would be worked out to Rs. 2 per unit, but if     
                       unconsumed  units, for example say 100 units, are also       
                       added  to the  denominator  then the  cost of fuel           
                       surcharge would work out to Rs. 1. i.e., Rs. 100 (cost of    
                       generation) + Rs. 100 (cost of purchase) = Rs. 200           
                       divided by 200 units sold.                                   
                      The formula of fuel surcharge is clear, inasmuch as,         
                       Denominator has  to be the same number of units on           
                       which the fuel surcharge is being levied. In the present     
                       case, the Board has not considered the unconsumed            
                       unit while arriving at the denominator, hence the Board      
                       has to work out the rates of fuel surcharge by adding        
                       the unconsumed unit in the denominator.                      
                      This issue was not raised before the Patna High Court        
                       and consequently also not before the Supreme Court,          
                       because at that time the consumers were not aware of         
                       the existence of that circular, since it was an internal     
                       circular. But however, before the Ld. Single Judge, this     
                       issue was raised by the Petitioner / consumers. It was       
                                           51                                       

                       contended that since numerator consisted of the units        
                       purchased and units generated sold to fuel surcharge         
                       paying consumers,  therefore, unconsumed units on            
                       which the Board is also levying fuel surcharge from the      
                       category of commercial service consumers and LTIS            
                       (Low Tension Industrial Services) also has to be added       
                       to the denominator. This would result in increasing the      
                       denominator  and   the  moment   the  denominator            
                       increases, the rate of fuel surcharge will automatically     
                       decrease.                                                    
                      However,  the Ld.  Single Judge  in the Impugned             
                       judgment has held that the Petitioner at this stage is       
                       prevented from raising issue on the principle of res         
                       judicata and as such the Court was  not inclined to          
                       interfere this ground attack and accordingly the same        
                       was rejected.                                                
                      The approach of the Ld. Single Judge on this issue was       
                       absolutely erroneous. The Hon’ble Single Judge fallen        
                       into error, as the Petitioner was prevented to raise         
                       ground of effect of unconsumed units on the principle        
                       of res judicata when there was neither any arguments         
                       made  on this issue earlier. This issue also deserves to     
                       be decided in favour of the consumers because, it is         
                       directly co-related to the rate of fuel surcharge.           
                      In this regard, reference is made by the Ld. Sr. Counsel     
                                                                     the            
                       to the judgment of the Hon’ble Supreme Court in              
                       case of Rural Litigation and Entitlement Kendra v.           
                       State of U.P., reported in1989 Supp  (1) SCC 504,            
                       wherein the Hon’ble Supreme Court has held that –            
                        “16. … At the same time it has to be remembered that every  
                             technicality in the procedural law is not available as a
                             defence when a matter of grave public importance is    
                             for consideration before the court. Even if it is said 
                             that there was a final order, in a dispute of this type it
                             would be difficult to entertain the plea of res judicata.
                             As we have already pointed out when the order of 12-   
                             3-1985, was  made, no reference to the Forest          
                                           52                                       

                             (Conservation) Act of 1980 had been done. We are of    
                             the view  that leaving the question open for           
                             examination in future would lead to unnecessary        
                             multiplicity of proceedings and would be against the   
                             interests of society. It is meet and proper as also in 
                             the interest of the parties that the entire question is
                             taken into account at this stage.”                     
                      The  issue regarding rate of fuel surcharge is a far         
                       reaching one as it impacts all the industrial (HT and LT)    
                       and  Commercial  category of consumers and  hence            
                       merely on a technical plea of constructive res judicata,     
                       this issue cannot be brushed aside.                          
                   23.   In  response  to  the  aforesaid  arguments,  the          
                   Respondent made following submissions:                           
                   (I)                                                              
                       The Petitioner’s apprehension that unconsumed units          
                       had not been taken into account was unfounded as the         
                       rate of fuel surcharge actually took into account the        
                       same.                                                        
                   (II) Secondly, it was argued that this contention of the         
                       Petitioner regarding un-consumed units had never been        
                       raised in the first round of litigation and thus cannot be   
                       raised now.                                                  
                   24.   In respect of the above, we are of the considered          
                   opinion that the argument of the Board that un-consumed          
                   units had been taken into account is absolutely incorrect.       
                   Reference is made to Annexure-5 of the LPA in which the          
                   Appellant-Petitioner has annexed calculations at Page-128,       
                   129 and 130 (which are based on the Board’s own figures) to      
                   show  that unconsumed  units had  in fact not taken into         
                   consideration.                                                   
                         Once  such statement  was made,  onus  lay on the          
                   Respondents. It is now well settled principles of law that,      
                   when  a point which is ostensibly a point of law is required to  
                   be substantiated by facts, the party raising the point, if he is 
                   the writ petitioner, must plead and prove such facts by          
                                           53                                       

                   evidence which must appear from the writ petition and if he is   
                   the respondent, from the counter-affidavit. If the facts are not 
                   pleaded or the evidence in support of such  facts is not         
                   annexed to the writ petition or to the counter-affidavit, as the 
                   case may  be, the court will not entertain the point. In this    
                   context, it will not be out of place to point out that in this   
                   regard there is a distinction between a pleading under the       
                   Code  of Civil Procedure and a writ petition or a counter-       
                   affidavit. While in a pleading, that is, a plaint or a written   
                   statement, the facts and not evidence are required to be         
                   pleaded, in a writ petition or in the counter-affidavit not only 
                   the facts but also the evidence in proof of such facts have to   
                   be pleaded and annexed to it.                                    
                         In the  case at hand,  the appellant has  given a          
                   calculation at Page-128, 129 and 130; which are based on the     
                   Board’s own figures to show that unconsumed units had in         
                   fact not taken into consideration                                
                         Further, the Circular regarding taking into account of     
                   unconsumed  units was issued only on 14.09.1999 and thus;        
                   consideration of unconsumed units on the denominator side        
                   of the formula, prior to such date cannot arise at all.          
                         It is also pertinent to mention here that, the issue of    
                   unconsumed   units was never raised in the first round of        
                   litigation and hence would not operate as res-judicata in the    
                   present proceedings. Further, it is trite law that the State     
                   cannot harp on technicalities and defeat the legitimate claims   
                   of the Petitioner. Reference is made to the Judgment of the      
                                            Hindustan Sugar  Mills v. State         
                   Hon’ble Supreme Court in                                         
                   of Rajasthan, (1980) 1 SCC 599, wherein it was held that         
                                                                        –           
                             We hopefully expect that the Central Government        
                             will not try to shirk its legal obligation by          
                             resorting to any legal technicalities, for we          
                             maintain that in a democratic society governed         
                             by the rule of law, it is the duty of the State to do  
                             what is fair and just to the citizen, and the State    
                             should not seek to defeat the legitimate claim of      
                                           54                                       

                             the citizen by adopting a legalistic attitude but      
                             should do what, fairness and justice demand.           
                         The Respondent Board ought to have addressed on this       
                   issue on merits; rather than taking such technical pleas. It     
                                                                       the          
                   has recently been held by the Hon’ble Supreme Court in           
                   case of State (NCT of Delhi) v. BSK Realtors LLP, reported       
                   in2024  SCC  OnLine  SC 1092  that res-judicata is in the        
                   realm of procedural law which cannot be pressed as a defense     
                   which public interest is involved (Para 25).                     
                         In the present case, the rate of fuel surcharge or any     
                   enhancement   or decrease  thereof would  affect all the         
                   consumers  in the State of Jharkhand. Therefore, this issue      
                   would  certainly affect the public interest. Therefore, a        
                   technical plea of res-judicata ought not to have deterred on     
                   Learned Single Judge in deciding this issue.                     
                         Moreover, as stated herein above; the Circular dated       
                   14.09.1999 was  an  internal Circular, and the consumers         
                   never had an  opportunity to address the same in the first       
                   round of litigation.                                             
                   25.   The next issue argued by the Appellants, before the Ld.    
                   Single Judge  was  that the State was  bifurcated as on          
                   15.11.2000 and Jharkhand State Electricity Board came into       
                   existence on 01.04.2001. Though Jharkhand State Electricity      
                   Board  adopted tariff of Bihar State Electricity Board till      
                   31.12.2003, but the formula of fuel surcharge being based        
                   upon  generation and purchase and as well as sale of units       
                   have to be worked out after bifurcation of the State and more    
                   so, after 01.04.2001, when JSEB came into existence.             
                         On the issue of bifurcation of State and its impact; Ld.   
                   Sr. Counsel further contended that in terms of the formula,      
                   the  generating station of Baruni and  Muzzafarpur and           
                   purchases made  by Bihar State Electricity Board ought to        
                   have  been  deleted from the  numerator and  so  far as          
                                           55                                       

                   Jharkhand is concerned, and only inclusion in the numerator      
                   should  be that  of Patratu Thermal  Power  Station and          
                   purchase of electricity by Jharkhand State Electricity Board.    
                   The denominator ought to have been only the sale of units of     
                   the  fuel surcharge paying  consumers  in  the State of          
                   Jharkhand and not in the entire State of Bihar.                  
                         This calculation in the formula will have resulted in      
                   great decrease of the fuel surcharge as almost 70% of the        
                   consumption  of electricity of the unified State of Bihar was    
                   after the bifurcation in the new State of Jharkhand.             
                         This aspect of the matter were legal issues which have     
                   not been considered by the writ Court, but in Para 36 of the     
                   Impugned  Judgment, the Court discarded the contention of        
                   the Appellant consumers  and wrongly  observed that fuel         
                   surcharge circulars are operative in the State of Jharkhand      
                   before the date on which JSEB was created, ignoring the fact     
                   that the formula ought to have changed from 01.04.2001 till      
                   31.12.2003, as energy  generated in  the Power  Stations         
                   became  only one instead of three, and also the purchase of      
                   energy  by  JSEB   only  should  have  been  taken  for          
                   consideration for calculations. Accordingly, the calculation of  
                   the  fuel surcharge had  to  be  changed  on  and  from          
                   01.04.2001.                                                      
                   26.   Learned counsel for the respondent submitted that          
                   since JSEB’s tariff only came into existence on 01.01.2004,      
                   therefore, fuel surcharges ought  to  be  continued  till        
                   31.12.2003.                                                      
                   27.   In this regard, we are of the view that the JSEB had       
                   already came  into existence on 1.4.2001. The Books  of          
                   Accounts  for both  JSEB   and  BSEB   were  maintained          
                   separately. Therefore, effect of bifurcation of the State must   
                   be taken into consideration while calculating fuel surcharge     
                   for consumers  in  the State  of Jharkhand.  The  power          
                   generated by  the power plants in Bihar  and the  power          
                                           56                                       

                   purchased from other sources by BSEB as well as the units        
                   sold to consumers in Bihar could not have been taken into        
                   consideration while calculating the rate of fuel surcharge in    
                   the State of Jharkhand.                                          
                   28.                                                              
                         On  the issue of “Delayed Payment Surcharge” it has        
                   been submitted that after the Judgment was delivered, all        
                   consumers  were  served with  the bills based upon  the          
                   circulars issued after Judgment in the case of M/s. Pulak        
                   Enterprises at Patna. However, almost all consumers had          
                   challenged those circulars and interim Orders were passed in     
                   favour of the consumers.                                         
                         However, after the impugned  judgment, the  Board          
                   raised balance amount  of bills and levied a phenomenal          
                   amount  of interest which in almost all the cases was about      
                   four times of the balance principal amount. All the consumers    
                   had continued to make payment of fuel surcharge in terms of      
                   the  interim orders and as  a  matter of fact, after the         
                   Judgment,  the consumers  also paid  balance amount  of          
                   principal amount of fuel surcharge. However, despite there       
                   being no direction in the Impugned Judgment,  the Board          
                   levied interest for almost 16-17 years each from the F.Y.        
                   1996-97 upon all consumers.                                      
                         When   the bills were  raised after the impugned           
                   judgment,  certain consumers   approached  the  Hon’ble          
                   Supreme  Court, and the Hon’ble Supreme Court was pleased        
                   to direct that DPS shall not be levied and the consumers were    
                   only required to the principal amount at this stage.             
                         Learned senior counsel, lastly submitted that it is        
                   evident that working of the fuel surcharge by the Board was      
                   absolutely erroneous and was in gross contravention of the       
                   directions of the Hon’ble Supreme Court and  all the five        
                   issues of the rates of fuel surcharge are to be answered in      
                   favor of the Petitioner consumers.                               
                                           57                                       

                         It is evident that the bills issued after the impugned     
                   judgment are unworkable and will have to be revised in light     
                   of the fact that even one of the issues being decided in favor of
                   the consumers.                                                   
                         So far as the levy of delayed payment surcharge is         
                   concerned, there are a series of Judgments in respect of the     
                   issue that when  electricity bills revised and found to be       
                   erroneous then in that event Delayed Payment surcharge has       
                   to be set aside. He relied upon the following judgments in this  
                   regard                                                           
                         –                                                          
                    (i)  M/s. Hotel Woodlands v. JSEB, LPA No. 274 of 2004 – Para 5 
                    (ii) M/s. Raj laxmi factories and Ceramic Works v. BSEB & Ors., 
                         (1999) 2 BLJR 508 – Paras 15 to 18                         
                    (iii) M/s. Gaya Roller Flour Mills Pvt. Ltd. v. BSEB, (1995) 2 PLJR
                         715 – Paras 9 and 10                                       
                    (iv) M/s. Incore Metal ndCmement (P) Ltd. v. State of Jharkhand,
                         WP(C) 6587 of 2009 – Paras 12 to 14                        
                    (v)  ManvinderNarain Agarwal v. BSEB &Ors., (2002) 3 PLJR 510 – 
                         Para 10                                                    
                    (vi) Subodh Kumar Poddar v. BSEB &Ors., (2002) 3 PLJR 532 –     
                         Paras 2, 3 and 9                                           
                    (vii) Kusumam Hotels Pvt. Ltd. v. KSEB &Ors., (2008) 13 SCC 213 –
                         Para 45                                                    
                         On  the strength of the above referred judgments and       
                   the  factual background  of this case, Ld.  Sr. Counsel          
                   contended that the fact that bills have to be revised is evident 
                                                              (Annexure-13          
                   from BSEB  ‘s own Circular dated 01.12.2010                      
                   dated 22.10.2010, Annexure-14 dated 01.12.2010) wherein          
                   BSEB  has stated that benefit of Rs. 100 Crores will be given    
                   to the consumers, once the amount  is received from Coal         
                   Companies  which would result in an alleged reduction of 6.04    
                   P/KWh  in the rates of fuel surcharge for the year 1998-99.      
                         It has been further submitted that even ignoring the       
                                                                        of          
                   fact that BSEB’s Circulars only gave benefit of reduction        
                   Rs. 23.22 crores out of Rs. 100 crores, then also as per their   
                                           58                                       

                   own  admission, bills ought to have been revised by reducing     
                   6.04 P/KWh  for the year 1998-99.                                
                         Hence refund has to be done in any event. Once the         
                   revision is done, the question of DPS does not arise. In fact, at
                   the time of raising of the bill after Impugned Order 2015,       
                   JSEB  has already received Rs. 100 Crores and should have        
                   reduced rate for the year 1998-99 and thus no DPS ought to       
                   have levied at all.                                              
                   29.   On  this last issue with respect to D.P.S., the Board      
                   contended that it would be equitable for D.P.S. to be levied as  
                   Board was deprived of fuel surcharge during the disposal of      
                   the Writ petition. Reference was also made to the Judgment       
                   rendered in (2003) 8 SCC 648.                                    
                   30.   In this regard, we are of the view that Board was never    
                   deprived of fuel surcharge. The consumers kept paying at old     
                   rate as per direction of this Court. Moreover, in the impugned   
                   judgment, there was no direction that bills should be raised     
                   along with DPS.                                                  
                         Further, the decision relied on by the Respondents is      
                   also inaccurate as this would not be a case where there is no    
                   change in the rate of fuel surcharge calculated by the Board.    
                   Only if there was any interference / no reduction in the         
                   calculation of fuel surcharge made by the Board, it would be     
                   justified in levying D.P.S. However, as per the Board’s own      
                   case, the benefit of Rs. 100 Crores has to be given which        
                   would result in downward revision of fuel surcharge.             
                         Further, from discussions made hereinabove, it can be      
                   seen that calculation of fuel surcharge is totally inaccurate;   
                   accordingly, we hold that the same needs to be revised. Once     
                   the rates are revised, the original bill will be deemed to be    
                   incorrect and there can be no question of levy of interest/DPS   
                   thereupon.                                                       
                   31.   Hence, we deem it proper to allow the present batch of     
                   appeals. Accordingly, the impugned order passed by the writ      
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                   court is quashed. Consequently, all the bills which has been     
                   impugned  in the respective writ applications, are hereby,       
                   quashed.                                                         
                         It is ordered that the Bills is to be rework out and the   
                   rates of Fuel Surcharge be revised strictly in the line of what  
                   has been held by the Patna High Court and the Hon’ble Apex       
                   Court and also the finding given by us hereinabove on each       
                   and every issue; keeping in mind the fact of Bifurcation of      
                   Boards i.e. BSEB and JSEB, amount of Rs.100 Crore received       
                   from coal Company and the observation given by us on DPS.        
                   32.   For making the revised calculations, we hereby appoint     
                                                             ustice Amitabh         
                   three men committee headed by Hon’ble Mr. J                      
                   Kumar  Gupta (Retd.), Jharkhand High Court along with two        
                   chartered accountants to be nominated by the Chairman of         
                   the committee from the names given by both the parties i.e.      
                   Board and the Consumers; to examine the calculations.            
                         The committee  after coming to the conclusion shall        
                   send the calculation to the Board which shall issue fresh Bills  
                   to the Consumers for its payment.                                
                         The professional fees of the Committee shall be decided    
                   by its Chairman and the same will be borne by the appellants.    
                   33.        Consequently, all these appeals are disposed of in    
                   the manner indicated herein above.                               
                   34.        Pending I.A.s, in respective appeals, if any, are     
                   also closed.                                                     
                                             (Rongon Mukhopadhyay,   J.)            
                                             (Deepak Roshan,  J.)                   
           Jharkhand High Court at Ranchi                                           
               :-31/08/2024                                                         
           Dated                                                                    
           Amardeep/                                                                
           AFR/                                                                     
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