SKY OXYGEN Vs. COMMISSIONER ELECTRICITY DUTY

JUDGEMENT

(1.) THE learned Assistant Government Pleader Ms. Calla tendered affidavit in reply which is taken on record. Learned advocate Mr. A. D. Oza points out that against the order passed by the 'authority specified' under part-I of the schedule-I to Bombay Electricity Duty Act, 1958, an appeal lies before the State Government. He submitted that against the order passed by the specified authority which is placed on record subsequently, no appeal is filed and therefore, on this short ground, this petition is required to be dismissed.

(2.) MR. NANAVATI submitted that the matter was already admitted before the order was passed by the specified authority and therefore, the petitioner should not be relegated to file appeal before the State Government.

(3.) IT is true that the petition was filed on 22/6/1999 and was admitted on 23/6/1999. As the order was passed by the specified authority on the same day i. e. on 23/6/1999, the petitioner did not have the order on the date of filing of the petition. But then, the fact remains that under the law, the order passed by specified authority is required to be challenged before the State Government.