(1.) This matter is taken up by virtual/physical mode.
(2.) Petitioner being a Private Limited Company calls in question the inaction of the authorities under the Electricity Act, 2003 (hereinafter referred to as "Electricity Act') and Odisha Electricity (Duty) Act, 1961 (herein after referred to "Electricity Duty Act') in considering its representation dtd. 5/8/2021.
(3.) Before delving into the issue involved in this writ petition, it would be profitable to deal with certain relevant provisions of the Electricity Duty Act (pre and post-amended) for adjudication of the writ petition.