MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO. LTD.versusUNION OF INDIA AND OTHER

1048                      [2020]REPORTS
                SUPREME COURT   3 S.C.R. 1048              [2020] 3 S.C.R.


 A                 MAHARASHTRA STATE ELECTRICITY
                       DISTRIBUTION CO. LTD.
                                        v.
                        UNION OF INDIA AND OTHER
 B                       (Civil Appeal No. 4304 of 2007)
                              FEBRUARY 28, 2020
           [ARUN MISHRA, M. R. SHAH AND B. R. GAVAI, JJ.]
              Electricity Regulatory Act, 1998 – The Maharashtra State
       Electricity Regulatory Commission (MERC) quashed circular No.
 C
       602 dated 23.07.1998, Circular No. 619 dated 25.05.1999, Circular
       No. 627 dated 02.09.1999, Circular No. 651 dated 19.09.2000 and
       Circular No. 663 dated 05.10.2001, insofar as they purport to
       impose “take or pay” obligation and minimum off-take requirement
       as also of any additional tariff for captive power plant holders on
 D     the ground that there was no approval of the MERC constituted in
       terms of the provisions of the Electricity Regulatory Act, 1998 –
       The appellant-MSEDCL was directed to make refund to respondent
       nos. 3 to 7 – Appeal preferred by MSEDCL was dismissed by the
       Appellate Tribunal for Electricity (APTEL) – Before the Supreme
       Court, the appellant-MSEDCL contended that MERC was
 E
       constituted on 05.08.1999, its approval was not required with regard
       to two circulars issued before the said date – Held: The circular
       issued before the Commission was constituted could not have been
       quashed on the ground that Maharashtra State Electricity Board
       (MSEB) had no power to issue them without the approval of the
 F     Commission – In Binani Zinc Limited, the Supreme court held that
       before Commission came into existence, the power was to be
       exercised by the State Electricity Board – Therefore, the circulars
       and the policy decisions issued before the establishment of the
       Commission were illegally set aside – Insofar as refund order is
       concerned, it is apparent from the additional affidavit filed by the
 G
       appellant-MSEDCL that the respondents used supply of electricity
       to manufacture their products – The cost incurred on production
       has been passed on to the buyers/ consumers buying their products
       – In the peculiar facts of the case, as the Commission earlier opined
       in order dated 10.01.2002 that Captive Power Plant Policy is a
 H
                                       1048
 MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO.                          1049
            LTD. v. UNION OF INDIA

policy matter and it did not decide as to the merits of subject matter   A
as prayer for approval was made by the appellant- MSEDCL – The
Commission without considering on merits the reasonableness of
the demand, quashed the circulars – It would not be appropriate in
the peculiar facts of the case to direct refund to be made by the
appellant-MSEDCL of the amount recovered by it as it would
                                                                         B
tantamount to unjust enrichment – Consequently, the orders passed
by the Commission as well as the APTEL set aside and in the peculiar
facts and circumstances of the case, the order concerning a refund
of amount recovered also set aside.
      Allowing the appeal, the Court
                                                                         C
      HELD:1. The first question for consideration is whether
the Commission could have quashed circulars issued by the
appellant-MSEDCL before its formation. The Commission was
constituted under the Act of 1998 on 5.8.1999. The circular issued
before that could not have been quashed on the ground that MSEB
had no power to issue them without the approval of the                   D
Commission. The decisions in that regard of Commission as well
as of APTEL are liable to be set aside. In Binani Zinc Limited,
this Court held that before Commission came into existence, the
power was to be exercised by the State Electricity Board. [Para
24][1058-F-G]                                                            E
      Binani Zinc Limited v. Kerala State Electricity Board
      and Ors. (2009) 11 SCC 244 – relied on.
       2. Concerning circular dated 2.9.1999, which remained in
force till 28.4.2000, the Commission as well as the APTEL were
required to consider impact of Commission earlier order passed           F
on 10.1.2002 and also its observations made in the said order
that CPP is a policy matter and that Commission was recently
conferred with the power under Section 22(2) of the Act of 1998,
it ought to have gone into the merits of the claim. It was also
pointed out on behalf of appellant-MSEDCL that it had submitted          G
circulars for approval to Commission, which has not gone into
the merits of the subject matter and later quashed circulars on
the ground of competence. The MSEDCL filed circulars along
with tariff proposal for approval as that was an essence of the
tariff. [Para 25][1059-G-H; 1060-A]
                                                                         H
1050            SUPREME COURT REPORTS                      [2020] 3 S.C.R.


 A            3. It has also been pointed out that in subsequent orders
       also, circulars as to CPP were relied upon by the Commission. It
       was incumbent upon the Commission to consider the effect of its
       orders and the prayer made by the appellant-MSEDCL to consider
       merits of various circulars while fixing the tariff. [Para 26]
       [1060-B]
 B
              4. As dispute pertains to the period from 2.9.1999 to
       28.4.2000, and it is apparent from the additional affidavit filed by
       the appellant-MSEDCL that the respondents used supply of
       electricity to manufacture their products. The cost incurred on
       production has been passed on to the buyers/consumers buying
 C     their products. Hence, it would tantamount to unjust enrichment
       in case a refund is ordered. In the peculiar facts of the case, as
       the Commission earlier opined in order dated 10.1.2002 that CPP
       is a policy matter and it did not decide as to the merits of subject
       matter as a prayer for approval was made by the appellant-
 D     MSEDCL. The Commission observed that it would consider the
       matter in the future, but later on, without considering on merits
       the reasonableness of the demand, the Commission quashed the
       circulars. It is apparent that the liability was passed on to the
       buyers/consumers by the respondent nos.3 to 7 as electricity was
       used to manufacture their products sold in the market, working
 E     out the price based on expenditure. It would not be appropriate
       in the peculiar facts of the case to direct refund to be made by the
       appellant-MSEDCL of the amount recovered by it as it would
       tantamount to unjust enrichment. Thus, in the peculiar facts and
       circumstances of the case, it is not considered appropriate to
 F     remit the matter to decide the dispute on merits after two decades
       for the period from 2.9.1999 to 28.4.2000, during which circular
       dated 2.9.1999 was in force. [Para 27][1060-C-F]
            5. Consequently, this Court set aside the orders passed by
       the Commission as well as the APTEL and hold that circulars
 G     and the policy decisions issued before the establishment of the
       Commission were illegally set aside and in the peculiar facts and
       circumstances of the case this Court set aside the order
       concerning a refund of amount recovered by MSEB. [Para 28]
       [1060-G]

 H
 MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO.                             1051
            LTD. v. UNION OF INDIA

                        Case Law Reference                                  A
[2009] 4 SCR 636                 relied on             Para 17
      CIVIL APPELLATE JURISDICTION: Civil Appeal No. 4304
of 2007.
      From the Judgment and Order dated 30.05.2007 of the Appellate         B
Tribunal for Electricity in Appeal No. 29 of 2007.
       Abdulrahiman Tamboli, Abdulazeem Kalebudde, Preetam Shah,
Pratik Bombarde, G. Umapati, Ravi Prakash, Varun Agarwal, Ms. Krishna
Dayama, Lakshmi Raman Singh, Advs. for the Appellant.
      Sudheer Chandra, Bharat Sangal, Sr. Advs., K.V. Viswanathan,          C
Ms. Liz Mathew, Ms. Sonali Jain, R. Venkat Raman, Navneet R.,
Ravindra Kumar Verma, Anmol Chandan, A.K. Verma, G.S. Makker,
Nagorkathi Kartik Uday, Vijender, Ms. Babita Kushwaha, Anuj Bhandari,
Kinshuk Chatterjee, Kushal Bansal, Shijit Chakravarty, Arjun Harkauzi,
Bhargava V. Desai, U.A. Rana, Himanshu Mehta, M/s. Gagrat & Co.,            D
Advs. for the Respondents.
      The Judgment of the Court was delivered by
      ARUN MISHRA, J.
       1. The appeal has been preferred by Maharashtra State Electricity
Distribution Company Limited (for short, ‘the MSEDCL’) against the          E
order dated 30.5.2007, passed by Appellate Tribunal for Electricity (for
short, ‘the APTEL’), dismissing the appeal against the order dated
21.5.2004 passed by Maharashtra State Electricity Regulatory
Commission (for short, ‘the MERC’), quashing Circular No.602 dated
23.7.1998, Circular No.619 dated 25.5.1999, Circular No.627 dated           F
2.9.1999, Circular No.651 dated 19.9.2000 and Circular No.663 dated
5.10.2001, insofar as they purport to impose “take or pay” obligation and
minimum off-take requirement as also of any additional tariff for captive
power plant holders on the ground that there was no approval of the
MERC constituted in terms of the provisions of the Electricity Regulatory
Act, 1998 (for short, ‘the Act of 1998’). The aforesaid circulars dealt     G
with Captive Power Plant Policy (for short, ‘the CPP Policy’). The
appellant-MSEDCL has been directed to make refund to respondent
nos.3 to 7. The financial liability has been imposed upon the appellant-
MSEDCL. The MERC was constituted on 5.8.1999. The appellant-
MSEDCL had submitted all its circulars to MERC for approval and the         H
1052             SUPREME COURT REPORTS                            [2020] 3 S.C.R.


 A     MERC after four years has quashed the circulars with retrospective
       effect. The financial condition of the appellant-MSEDCL is not sound
       enough to sustain such kind of liability for refund. It was unable to pay a
       sum of Rs.504 crores as against liability to other parties.
              2. Respondent no.3-M/s. NRC Ltd. initially had its two units on
 B     Plot No.E 23. Unit Nos.1 and 2 had a contract demand of 3500 KVA
       and 1800 KVA respectively. In 1995, an independent connection was
       sought by respondent no.3 for its Unit No.2. Representation was made
       that two units were separate units and on that basis, two independent
       connections were given. After that, respondent no.3 filed an application
       dated 5.4.1997 to set up a CPP of 7MW capacity. In respect of contract
 C     demand, it was proposed to retain total contract demand for 8-12 months
       after the CPP was fully operational and to surrender around 50% of the
       contract demand after that. Prayer was also made to provide stand-by
       power.
             3. The Government of Maharashtra issued a notification dated
 D     20.12.1997, whereby it empowered Maharashtra State Electricity Board
       (for short, ‘the MSEB’) to finalise the technical and commercial
       arrangements between captive power purchasers and their party
       purchasers. No objection certificate dated 7.1.1998 was issued by
       appellant-MSEDCL subject to the Condition No.4, which permitted
 E     respondent no.3 to decide the level of contract demand after the
       commissioning of the set and any changes for interconnection would be
       governed as per the Board’s Condition of Supply framed from time to
       time and its policies as no rules were framed.
              4. Circular No.602 dated 23.7.1998 was issued vesting power
 F     with the Board to permit the CPP holder for sale of their CPP power to
       any third party through the Board’s grid, grant of permission to those
       persons to use their CPP power for self use only and to charge wheeling
       and transmission loss charges.
              5. The Act of 1998 was enacted on 25.4.1998. Before that, field
 G     of electricity was regulated by Electricity Supply Act, 1948 (for short,
       ‘the Act of 1948’). Section 49 of the Act of 1948 empowered the
       respective Electricity Boards to come up with their tariffs, which could
       have differential. Section 79(j) of the Act empowered the Board to make
       regulations pertaining to supply of electricity to the licensees under Section
       49. Section 44 further provided that for establishing the CPP unit, prior
 H     consent of the Board was mandatory. MSEB was regulating the field of
 MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO.                               1053
     LTD. v. UNION OF INDIA [ARUN MISHRA, J.]

CPP as per notifications issued by the Government and the provisions          A
contained in the Act of 1948.
       6. On 23.9.1998, respondent no.3 sought clubbing of the contract
demand and subsequent reduction to 3000 KVA for both the units. The
clubbing of two units would increase the total contract demand to 5300
KVA and would necessitate the installation of an EHV Line. Thus, the          B
same could not be done. Respondent no.3 was not entitled to reduction
of contract demand in view of the application dated 5.11.1997. Hence,
it was not permitted as per letter dated 23.9.1998.
        7. MSEB submitted a proposal on 4.5.1999 to the Government of
Maharashtra for revision of its retail distribution tariff w.e.f. 1.6.1999,   C
keeping in view the requirements of Section 59 of the Act of 1948. The
proposal for revision of tariff was under consideration of the State
Government in the year 1999. Still, no final decision was taken and the
delay was owing to the imposition of Model Code of Conduct due to
elections and on 5.8.1999 MERC was constituted. The Government
advised the MSEB to submit proposal for tariff revision to Commission         D
for its approval and accordingly, the proposal was submitted to the MERC.
       8. Circular No.619 dated 25.5.1999 was issued by the Board to
grant permission for installation of CPP for self use only, reduction in
contract demand to CPP holders would not be permitted and levy of
penal charges at the rate of 2 times/3 times the prevailing tariff to the     E
CPP holders in their energy bills for over drawal of power on their agreed
contract demand under planned/unplanned shutdown as stipulated in the
Government of Maharashtra resolution dated 20.12.1997. On 29.8.1998,
respondent no.3 had commissioned its CPP and withdrew its earlier
application dated 18.6.1999 for reduction in contract demand and              F
resubmitted two applications and sought reduction in contract demand
of Unit No.1 from 3500 KVA to zero and increasing contract demand of
Unit No.2 from 1800 to 3000 KVA. The fresh application could not be
granted as the then existing policy of the appellant-MSEDCL was not to
grant any reduction in contract demand to existing CPP holders as notified
vide letter dated 18.6.1999.                                                  G
       9. Vide circular dated 2.9.1999, the policy contained in circular
dated 25.5.1999 was partially modified insofar as it related to a reduction
in contract demand. It permitted CPP holders to reduce contract demand
to 2.5 MVA or 50% of the contract demand of 5 MVA or above. It was
specifically provided that CPP holders with a contract demand of less         H
1054            SUPREME COURT REPORTS                          [2020] 3 S.C.R.


 A     than 5 MVA would not be permitted reduction in contract demand. As
       respondent no.3 had two independent connections, each having a contract
       demand of less than 5 MVA, it was not entitled to reduction in contract
       demand. As per policy contained in the aforesaid circular, all the CPP
       holders were required to draw at least 25% energy of their monthly
       consumption from the appellant-MSEDCL and in case of drawal of less
 B
       quantity of electricity, they would be billed for 25% of the energy. The
       energy supplied would be charged at the rate of 110% of the tariff
       applicable was the condition of supply for interconnection and stand-by
       power. Respondent nos.3 to 7 had sought stand-by power. The appellant-
       MSEDCL had invested huge amount for establishing the necessary
 C     infrastructure. It was incumbent upon the appellant-MSEDCL to keep
       available at all material time the requisite infrastructure for supply of
       electricity to respondent nos.3 to 7. The NOC was issued as per the
       prevailing policy subject to the condition of supply for paralleling
       connection or further changes in policy. Thus, circular dated 2.9.1999
       was issued.
 D
              10. On 28.4.2000, the State Government issued a guidance to the
       appellant-MSEDCL to withdraw the said condition for compulsory drawal
       of 25% energy as it was not in line with the Government of Maharashtra
       policy decision as mentioned in the resolution dated 25.4.2000.
 E            11. It was submitted on behalf of appellant-MSEDCL that MERC
       passed an order on 5.5.2000, pointing out that it would look into the
       matter of sale of surplus power by CPPs to MSEB at a later stage under
       Section 22(1)(c) of the Act of 1998. The Commission directed the MSEB
       to follow Section 44 of the Act of 1948 in its true spirit and clear all
       pending applications by 30.6.2000. Refusal to the captive units, on the
 F     other hand, was contradictory.
              12. The appellant-MSEDCL modified their policy dated 19.9.2000
       in line with Government of Maharashtra CPP Policy reflected in the
       resolution dated 25.4.2000 and withdrew the condition of compulsory
       drawl of 25% of the energy of MSEB grid by CPP holders prospectively
 G     with effect from 28.4.2000. No sanction for connecting the additional
       load of the unit at Plot No.E-1 to the CPP was granted. Respondent
       no.3, however, illegally connected the said load of the unit at Plot No.
       E-1 to the CPP.
            13. On 31.8.2001, the appellant-MSEDCL submitted its proposals
 H     to MERC along with a tariff petition. The circulars dated 23.7.1998,
 MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO.                              1055
     LTD. v. UNION OF INDIA [ARUN MISHRA, J.]

25.5.1999, 2.9.1999 and 19.9.2000 were submitted to MERC for its             A
approval. MERC passed order dated 10.1.2002 on the tariff petition of
the appellant-MSEDCL, in which it was held:
       “The Commission is of the opinion that the ‘Captive Power Policy’
      is a policy matter under the jurisdiction of the Government of
      Maharashtra, and the Commission has very recently been                 B
      conferred with additional powers under S. 22[2] of the ERC Act,
      1998, which includes the power to aid and advise the GoM in the
      formulation of the State Power Policy. The Commission would
      not like to comment on the captive power policy at this stage, but
      would like to state that the MSEB has appended the captive power
      policy along with the Tariff Proposal for the information of the       C
      consumers, and the Commission’s silence on this policy should
      not be taken as approval of the same.”
       14. Respondent nos.3 to 6 had filed writ petitions before the High
Court. The High Court relegated them to MERC. It was not pointed out
that there was a provision asto arbitration in case of dispute between the   D
appellant-MSEDCL and CPP holders. It was also submitted that on
3.3.2004, MERC has passed an order in Case No.55 of 2003, in which it
observed:
      “7. …The Commission was seized of the matter relating to the
      CPP Policy as a whole, but the previous Circulars continue to          E
      operate since the Commission had not kept them in abeyance,
      and they are also not the subject to challenge in the present
      proceedings.”
        15. Ultimately, vide order dated 21.5.2004, the MERC allowed
the petition filed by respondent nos.3 to 7 and set aside the                F
abovementioned circulars issued by appellant-MSEDCL from 1998
onwards on the issue of CPP. Even though MERC was not in existence
at the time when certain circulars were issued, they have been quashed
on the ground that no approval from MERC had been obtained. Aggrieved
thereby, an appeal was preferred before the APTEL and the same was           G
dismissed. Hence, the appeal.
      16. It was submitted by the learned counsel appearing on behalf
of appellant-MSEDCL that policy for CPP was evolved by the
Government resolution dated 20.12.1995 onwards. Thus, circular dated
25.5.1999 provided for contract demand and “take or pay” obligations
                                                                             H
1056            SUPREME COURT REPORTS                           [2020] 3 S.C.R.


 A     were result of the policies of the State Government. Circular dated
       25.5.1999 provided for charging of energy drawn from the appellant-
       MSEDCL by CPP at the rate of 110% of the applicable tariff. It was
       altered to 125% vide circular dated 2.9.1999 of the energy from the
       appellant-MSEDCL of the monthly consumption based on preceding 12
       months before the commissioning of CPP.
 B
              17. The MERC was established on 5.8.1999 though the Act came
       into force w.e.f. 25.4.1998. MERC observed that it was within the power
       of State to continue with or alter tariff related decisions/arrangements to
       decide about the continuance of tariff on the ground that CPP policy
       was in the domain of the State Government as observed in tariff order
 C     dated 5.5.2000 (Case No.1 of 1999), tariff order dated 10.1.2002 (Case
       No.1 of 2001) and order dated 3.3.2004 (Case Nos.55 and 56 of 2003).
       It was submitted that MERC was constituted on 5.8.1999, its approval
       was not required with regard to two circulars were issued before the
       said date. Reliance has been placed on Binani Zinc Limited v. Kerala
 D     State Electricity Board and Ors., (2009) 11 SCC 244.
              18. It was also submitted on behalf of appellant-MSEDCL that it
       incurred costs for additional generation, strengthening of transmission
       network and distribution system and for establishing of EHV sub-station
       transformation. The appellant-MSEDCL has taken various decisions.
 E     The circulars had not imposed an additional financial burden on CPP
       holders. The appellant-MSEDCL agreed to allow CPP holders, who
       consented for expansion load, for using against the existing load and also
       reduction in contract demand, as such, it is clear that financial health
       was affected.

 F             19. It was further submitted on behalf of appellant-MSEDCL that
       circulars as per the policy of the State Government could not have been
       invalidated. The Commission could have passed appropriate order on
       merits concerning matters after its constitution. It could not have quashed
       the circulars issued before its establishment. The appellant-MSEDCL
       had the power to alter the tariff when the Commission was not established
 G     and the Government has authorised it also. Under Section 44 of the Act
       of 1948, the CPP industry would be bound by the policy of the Board
       and directions of the Government of Maharashtra. The APTEL has failed
       to consider that circular dated 2.9.1999 does not amount to a revision of
       tariff, it pertained to the policy regarding the CPP. The APTEL did not
 H     consider that huge amount has been spent on infrastructure which was
 MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO.                              1057
     LTD. v. UNION OF INDIA [ARUN MISHRA, J.]

to be kept available for the standby facility. The Government of India       A
letter dated 22.8.1994 contemplated both the units of respondent no.3 as
separate units. The policy decision dated 20.12.1997 of the Government
of Maharashtra has also not been considered. The APTEL failed to take
note of the letter dated 13.10.1999 issued by the appellant-MSEDCL to
respondent no.3 in respect of unauthorised act of connecting supply from
                                                                             B
Plot No.E-23 to Plot No.E-1 without any sanction from the appellant-
MSEDCL. The APTEL also failed to consider that circulars, which have
been quashed, were only explanations/clarifications to the earlier
notifications coercing the policy of CPPs.
       20. It was submitted that the APTEL did not consider order dated
10.1.2002 passed by MERC, in which it observed that CPP is a policy          C
matter under the jurisdiction of the Government of Maharashtra and the
Commission has been recently conferred with the additional power under
Section 22(2) of the Act of 1998, which includes the power to aid and
advise the Government of Maharashtra in the formulation of the State
Power Policy. The Commission kept silent on CPP at that stage. It was        D
further submitted that Commission mentioned in the order that it was
conferred with the powers under Section 22(2) of the Act of 1998 recently,
thus, the Commission should not have struck down the CPP and the
circulars regarding that.
       21. The copies of the circular were forwarded as in the case of       E
all other circulars issued by appellant-MSEDCL to its field officers.
The appellant-MSEDCL had the power to alter the tariff, the circular
dated 25.5.1999 was authorised one, which was partially modified on
13.8.1999. One of the modifications was that CPP holders were required
to draw at least 25% of their monthly consumption from the appellant-
MSEDCL. There was no additional financial burden imposed on CPP              F
holders. The policy contained in the circular was a matter of economic
policy. It was also submitted on behalf of appellant-MSEDCL that all
the circulars relating to CPP generation were submitted to Tribunal for
approval. The Tribunal did not decide the validity thereof vide order
dated 10.1.2002. The Tribunal could not have declared the said circular      G
to be bad in law only on the ground that prior approval of the Tribunal
was not taken without deciding the issues on merits. Even if the
Commission had the power, it ought to have gone into the merits of the
case and reasonableness of the claim made by the appellant-MSEDCL
as reflected in circulars. The Government’s advice dated 28.4.2000 was
                                                                             H
1058             SUPREME COURT REPORTS                           [2020] 3 S.C.R.


 A     non-binding advice upon the appellant-MSEDCL under Section 78A of
       the Act of 1948.
              22. It was submitted on behalf of respondents that after
       enforcement of the Act, there was no power with MSEB to issue circulars
       under the Act of 1998. The Commission had sole and exclusive power
 B     to frame the tariff. Thus, no case for interference is made out in the
       appeal. The Government also directed MSEB to cancel its circular as it
       was not in consonance with the policy of the State. Circulars could not
       be said to be enforceable. The change in policy as per circular dated
       2.9.1999 was not informed; thus, the exercise of power was arbitrary
       and void. The levy of tariff for minimum consumption at 25% of the
 C     energy consumed in the preceding 12 months before the commissioning
       of the CPP at the rate of 110% of the tariff is wholly and utterly
       unreasonable. Therefore, it was unsustainable. It was also submitted
       that neither Section 44 nor any other provisions of the Act of 1948 enabled
       MSEB to impose any condition in the grant of consent, such as
 D     maintenance of contract demand at a particular level. The Board cannot
       unilaterally revise the charges in breach of such stipulations fixing the
       special tariff. A notification cannot be inconsistent with the terms of the
       agreement. If subsequent notification is quashed, it will not revive earlier
       notification.
 E            23. An affidavit in compliance with the order dated 11.7.2019 has
       been filed on behalf of appellant-MSEDCL stating that supply of electricity,
       made available, was used by respondents to manufacture their products.
       The cost incurred on production has been passed on to the buyers/
       consumers buying their products. Hence, it would tantamount to unjust
       enrichment in case a refund is ordered.
 F
              24. The first question for consideration is whether the Commission
       could have quashed circulars issued by the appellant-MSEDCL before
       its formation. The Commission was constituted under the Act of 1998
       on 5.8.1999. The circular issued before that could not have been quashed
       on the ground that MSEB had no power to issue them without the approval
 G     of the Commission. The decisions in that regard of Commission as well
       as of APTEL are liable to be set aside. In Binani Zinc Limited (supra),
       this Court held that before Commission came into existence, the power
       was to be exercised by the State Electricity Board. This Court held thus:
             “31. The State Electricity Boards are entitled to frame tariff in
 H           terms of the provisions contained in the 1948 Act. The tariff so
 MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO.                                   1059
     LTD. v. UNION OF INDIA [ARUN MISHRA, J.]

      framed is legislative in character. The Board, as a statutory               A
      authority, is bound to exercise its jurisdiction within the four corners
      of the statute. It must act in all fields, including the field of framing
      tariff by adopting the provisions laid down in the 1948 Act or the
      Rules and the Regulations framed thereunder.
      32. It is one thing to say that while framing tariff the Board can          B
      only take into consideration the provisions laid down in the Schedule
      appended to the Act and/or the directions contained in the policy
      decisions issued by the State as also other statutory principles
      governing the same but then a tariff framed by it cannot be held
      to be ultra vires only because it did not take into consideration
      certain principles laid down in clauses (c) to (g) of sub-section (2)       C
      of Section 29 of the 1998 Act.
                                    ***
      41. We have, however, no hesitation in finding that the State
      Electricity Board had the requisite jurisdiction to revise a tariff till    D
      such time as the Commission was constituted and the purposes of
      the 1998 Act could be achieved through it. Till the time the
      Regulatory Commission was not constituted by the State of Kerala,
      the power to determine tariff remained with the Board under the
      Electricity (Supply) Act, 1948 as it was not repealed by the
      Electricity Regulatory Commissions Act, 1998. Parliament could              E
      not have intended to bring about a situation where no authority
      would be empowered to determine the tariff between the date of
      coming into force of the ERC Act, 1998 and the constitution of
      the Commission. It is only after the Regulatory Commission is
      constituted that it will be the sole authority to determine the tariff.”    F
     The decision of BSES Ltd. v. Tata Power Co. Ltd., (2004) 1
SCC 195, has been explained in Binani Zinc Limited (supra).
        25. Concerning circular dated 2.9.1999, which remained in force
till 28.4.2000, the Commission as well as the APTEL were required to
consider impact of Commission earlier order passed on 10.1.2002 and               G
also its observations made in the said order that CPP is a policy matter
and that Commission was recently conferred with the power under
Section 22(2) of the Act of 1998, it ought to have gone into the merits of
the claim. It was also pointed out on behalf of appellant-MSEDCL that
it had submitted circulars for approval to Commission, which has not
                                                                                  H
1060                SUPREME COURT REPORTS                      [2020] 3 S.C.R.


 A     gone into the merits of the subject matter and later quashed circulars on
       the ground of competence. The MSEDCL filed circulars along with tariff
       proposal for approval as that was an essence of the tariff.
              26. It has also been pointed out that in subsequent orders also,
       circulars as to CPP were relied upon by the Commission. It was
 B     incumbent upon the Commission to consider the effect of its orders and
       the prayer made by the appellant-MSEDCL to consider merits of various
       circulars while fixing the tariff.
               27. As dispute pertains to the period from 2.9.1999 to 28.4.2000,
       and it is apparent from the additional affidavit filed by the appellant-
       MSEDCL that the respondents used supply of electricity to manufacture
 C
       their products. The cost incurred on production has been passed on to
       the buyers/consumers buying their products. Hence, it would tantamount
       to unjust enrichment in case a refund is ordered. In the peculiar facts of
       the case, as the Commission earlier opined in order dated 10.1.2002 that
       CPP is a policy matter and it did not decide as to the merits of subject
 D     matter as prayer for approval was made by the appellant-MSEDCL.
       The Commission observed that it would consider the matter in the future,
       but later on, without considering on merits the reasonableness of the
       demand, the Commission quashed the circulars. It is apparent that the
       liability was passed on to the buyers/consumers by the respondent nos.3
       to 7 as electricity was used to manufacture their products sold in the
 E     market, working out the price based on expenditure. It would not be
       appropriate in the peculiar facts of the case to direct refund to be made
       by the appellant-MSEDCL of the amount recovered by it as it would
       tantamount to unjust enrichment. Thus, in the peculiar facts and
       circumstances of the case, it is not considered appropriate to remit the
       matter to decide the dispute on merits after two decades for the period
 F     from 2.9.1999 to 28.4.2000, during which circular dated 2.9.1999 was in
       force.
              28. Consequently, we set aside the orders passed by the
       Commission as well as the APTEL and hold that circulars and the policy
       decisions issued before the establishment of the Commission were illegally
 G     set aside and in the peculiar facts and circumstances of the case we set
       aside the order concerning refund of amount recovered by MSEB.
              29. The appeal is allowed to the aforesaid extent. The parties are
       directed to bear their own cost incurred.

       Ankit Gyan                                                  Appeal allowed.
 H
                        [2020] 3 S.C.R. 1061                             1061


           HARYANA POWER PURCHASE CENTRE                                 A
                                  v.
      MAGNUM POWER GENERATION LIMITED & ANR
               (Civil Appeal Nos. 4407-4408 of 2011)
                        JANUARY 21, 2020                                 B
    [R. F. NARIMAN AND V. RAMASUBRAMANIAN, J]
       Electricity Act – A Power Purchase Agreement (PPA) dated
12.08.1998 was entered into between the appellant and the
respondent for sale by the appellant of energy produced by it after
                                                                         C
setting up of a power plant – The Commission issued a tariff order
dated 12.08.2003 and held that the fixed costs were to be paid to
the generator irrespective of whether energy is purchased or not –
Despite this order, the HERC by order dated 23.3. 2010 dismissed
the appellant’s appeal filed u/s. 86(1)(F) of the Act – An appeal
from this order was also dismissed by the Appellate Tribunal –           D
Appellant demanded fixed cost from the respondent – On appeal,
held: The Commission’s tariff order of 12.8.2003 had made it clear
that fixed costs during the currency of the agreement for generating
electricity must be paid despite no supply having been made because
the tariff order itself interdicted such supply in consumer interest –
                                                                         E
It is also clear that fixed cost that was demanded by the appellant
from the respondent has in fact been collected from the consumer
but not paid over to the appellant, which would result in an unjust
windfall for the respondent – On this ground, therefore, the
impugned order of the Appellate Tribunal set aside and it is declared
that the demanded amount by the appellant towards fixed cost of          F
running their unit @ 1.29 per unit be paid by the respondent.
      Disposing of the appeals, the Court
       HELD: These appeals can be disposed of on the short
ground that the Commission’s Tariff Order of 12.08.2003 had
made it clear that fixed costs during the currency of the agreement      G
for generating electricity must be paid despite no supply having
been made because the tariff order itself interdicted such supply
in consumer interest. This Court has also noted that the fixed
cost that has been demanded by the appellant from the respondent
has in fact been collected from the consumer but not paid over to        H
                                1061
1062            SUPREME COURT REPORTS                          [2020] 3 S.C.R.


 A     the appellant, which would result in an unjust windfall for the
       respondent. On this ground, therefore, the impugned order, is
       set aside and it is declared that the demanded amount by the
       appellant towards fixed cost of running their unit @ Rs. 1.29 per
       unit be paid by the respondent. [Para 4][1070-B-C]
 B           CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. 4407-
       4408 of 2011.
             From the Judgment and Order dated 16.03.2011 of the Appellate
       Tribunal for Electricity in I.A. No. 57 of 2011 in DFR No. 270 of 2011.
             With
 C
             Civil Appeal Nos. 7446-7447 of 2012.
             Jayant Bhushan, Ranjit Kumar, Gurinder Singh Gill, Sr. Advs.,
       Mohit Paul, Prashant Mehta, Ms. Neha Tanwar, Ms. Sunaina Phul, Kelan
       Paul, Tushar Bhushan, Amartya Bhushan, Shekhar Raj Sharma, P.P.
 D     Nayak, Ajay Pal, S. S. Shroff, Advs. for the appearing parties.
             The Judgment of the Court was delivered by
             R. F. NARIMAN, J.
             Civil Appeal Nos. 7446-7447 OF 2012:
 E            1. The present appeals arise from an Appellate Tribunal for
       Electricity order dated 23.03.2012, which, in turn, upheld the HERC
       order dated 23.03.2010. The brief facts necessary for decision of these
       appeals are as follows:-
              (i) A Power Purchase Agreement (PPA) dated 12.08.1998 was
 F     entered into between the appellant and the respondent for sale by the
       appellant of energy produced by it after setting up of a power plant. The
       salient terms of this PPA are as follows:-
             “5.1. Terms of Agreement: This Agreement shall become effective
             upon execution and delivery by the Parties here to and unless
 G           earlier terminated pursuant to Article 5 shall have a term from the
             date here of until fifteen (15) years from the Synchronization Date
             of last Unit. (180) days prior to the end of the full (15) Year term
             described above the HSEB shall have the right for an extension
             of this Agreement for an additional period as required on the same

 H
  HARYANA POWER PURCHASE CENTRE v. MAGNUM                                  1063
POWER GENERATION LIMITED & ANR [R. F. NARIMAN, J.]

    terms except the Tariff (as defined in Schedule 4) which shall be      A
    re-negotiated. Such extension shall begin upon the end of the full
    fifteen (15) Year term.
    In the event the term is not extended, the company shall have the
    option to sell power to third party.
    In the alternative HSEB shall have the first right to refusal to buy   B
    the Project at the book value.
    5.2. Company Default
           The following events unless occurring as a result of a breach
    by HSEB of its obligations under this agreement or an event of         C
    force majeure, shall constitute an event of default by the Company:-
    (a) The Company is adjudicated bankrupt or dissolved or a receiver
    is appointed for its assets or proceedings for the company’s
    liquidation (except for the purpose of amalgamation or restructuring
    on terms not detrimental to HSEB) are continuing more than 120         D
    days after they were commenced.
    (b) Any license or consent required by the company to perform
    its obligation under this Agreement is revoked or is not renewed
    because of the company’s default.
    (c) The Company fails to commence construction of the Power            E
    station to a material extent within (6) months after the date of
    financial closing or abandons the Power Station due to the
    company’s default or repudiates this Agreement, contrary to the
    terms of this Agreement.
    (d) The Company declares neither generating unit available, or no      F
    generating unit is capable of generating any electricity due to
    company’s default for a continuous period of six (6) months.
    (e) The Company commits a serious breach of this Agreement
    and which results in the Company being unable to carry out its
    obligations and where the breach is capable of being remedied it       G
    has not been remedied within 60 days after HSEB notified the
    company in writing of the nature of the breach and required it to
    be remedied.
    5.3 HSEB DEFAULT
                                                                           H
1064      SUPREME COURT REPORTS                          [2020] 3 S.C.R.


 A        The following events unless occurring as a result of a breach
       by the company of its obligations under the agreement or an event
       of Force Majeure, shall constitute an event of default by the HSEB.
       (a) HSEB is adjudicated bankrupt or dissolved or a receiver is
       appointed of the whole or any part of its assets or proceedings for
 B     its liquidation (other than for the purpose of amalgamation or
       restructuring on terms not detrimental to the company) which are
       continuing more than 120 days after they were commenced.
       (b) If an amount due equal to one months billing at 75% PLF,
       payable by HSEB to the company shall remain unpaid more than
 C     60 days after the payment became due.
       (c) Any license or consent required by the HSEB or any of its
       entitled successors pursuant to clause 18.10 to purchase electricity
       in bulk from the company or to transmit that electricity for the
       purpose of supplying electricity to consumers or any licensee in
 D     the State of Haryana is revoked or expires for any reason
       whatsoever.
       (d) HSEB commits a serious breach of this Agreement which
       results in the company being unable to carry out its obligation and
       where the breach is capable of being remedied it has not been
 E     remedied within 60 days after the company notified HSEB in writing
       of the nature of the breach and required it to be remedied.
       (e) HSEB fails to provide, maintain, restore or replenish the letter
       of Credit and Escrow Account as per provisions of this
       Agreement.”
 F     ii) The appellant covenanted and agreed with the HSEB to design,
       construct and complete the Project, arrange fuel for the Plant and
       make available to the HSEB not later than the Required
       Synchronization Date, the Contracted energy and the Contracted
       Operating Characteristics of each Unit. Clause 8.2 which deals
       with “operation” is important and is set out herein below:
 G
       “8.2 Operation
       (a) The HSEB shall issue daily Dispatch Instructions directing
       the Company’s generating plant operator to comply with clause
       5.2(a) of Schedule 6 but ensuring annual PLF of 75% failing which
 H     the Company will be compensated for the Constant Component
  HARYANA POWER PURCHASE CENTRE v. MAGNUM                                  1065
POWER GENERATION LIMITED & ANR [R. F. NARIMAN, J.]

    of the tariff for the short fall. The adjustment for PLF will be on    A
    semi annual basis. However, if in subsequent six months declared
    availability is not sufficient to achieve 75% PLF then the overall
    annual PLF shall be considered on the basis of declared availability
    over the year.
    (b) Procedures for despatch of the Project shall be in accordance      B
    with despatch procedures set out in Schedule 6.
    (c) The HSEB shall have the right to request that the Project be
    shutdown subject to ensuring annual PLF of 75%.
    (d) The company shall not be required to operate the Project other
    than in accordance with Prudent Utility Practices or except as         C
    provided in Section 8.4, the Technical Limits as such limits may
    be temporarily modified.
    (e) The company shall make reasonable efforts to employ qualified
    personnel preferably from within the State of Haryana in the
    operation and maintenance of the Project and to institute              D
    appropriate training programs for such personnel; provided,
    however, that the Company shall have sole discretion as to the
    personnel employed for the operation and maintenance of the
    project within the bounds permitted by law.”
    (iii) Schedule-3 of the PPA laid down a Formula for Contracted         E
    Electrical Output as well as Annual Plant Load Factor as follows:-
     “3.1 Formula for Contracted Electrical Output
     Contracted Electrical output per year in Million KWH (MU)
     =(8760x0.75x1000) (1-Aux Cons%) x Tested Capacity in MW               F
          1000000
     3.2 Annual Plant Load Factor (PLF) shall be calculated as under:
     PLF% =           Actual net electrical output in interconnection
                      point, in MU by theproject x 100                     G
             Net electrical output plant is capable of delivery at
             the interconnection point as per tested capacity of
             the project.
     Note: Auxiliary consumption maximum allowed 3.5% including
     transformation losses.”
                                                                           H
1066      SUPREME COURT REPORTS                         [2020] 3 S.C.R.


 A     (iv) Schedule-4 which spoke of “determination of tariff” laid down
       the tariff as the applicable rate upto 75% Plant Load Factor (PLF)
       which shall be Rs. 2.40 for every KWH respondent delivered out
       of Rs.2.40; Rs. 1.29 shall be the constant component during the
       term of the PPA and Rs. 1.11 is adjustable as per a certain formula
       with which we are not directly concerned.
 B
       (v) Under Schedule-6, which speaks of Despatch Procedure, the
       appellant is first to make an Availability Declaration as follows:
          “Availability Declaration:
          Magnum Power Generation Ltd. shall, by not later than 10.00
 C        hrs each day, submit HSEB an Availability Declaration, prepared
          as a best estimate on good faith, in respect of an Availability
          Period during the following Scheduled Day.”
       The respondent is then to give the appellant a Generation Schedule
       under Clause 5 as follows:-
 D
       “5. Generation Schedule
       5.1. HSEB shall issue to the Company a schedule of its energy
       requirement with respect to the generation by the Power Plant
       during each Schedule day by 17:00 hrs on the proceeding Day,
       provided that the Company had submitted an Availability
 E
       Declaration containing all the necessary information by 10:00 hrs
       on such proceeding Schedule Day. However, if HSEB is unable
       to furnish its energy requirements by the stipulated time of 17.00
       hrs. on preceding day, the energy generated as per the availability
       declaration shall be deemed to be the energy requirement.
 F
       5.2 Each Generation Schedule will contain the following information
       in respect of each relevant Schedule day:
       (a) The level of Active Power which the Power Plant is required
       to produce by way of base load generation. The level of Active
       Power shall be within (-) 10% (minus ten per cent) of the Declared
 G     Availability of that Schedule Day; subject to minimum of 75% of
       the contracted energy.
       (b) HSEB shall ensure that the Power Station is despatched as
       per the Generation Schedule given to the Company for the Schedule
       Day.
 H
  HARYANA POWER PURCHASE CENTRE v. MAGNUM                                    1067
POWER GENERATION LIMITED & ANR [R. F. NARIMAN, J.]

      (c) In exceptional cases during the monsoon season, HSEB shall         A
      have the right to despatch below 75% PLF, irrespective of the
      provisions of Clause 5.2 (a) above.”
       (vi) The Commission issued a Tariff Order dated 12.08.2003 in
which it heard the Haryana Vidyut Prasaran Nigam Limited, the HERC
and members of the public. In the finding insofar as the present appellant   B
is concerned, the Commission in sub-para (G) held as follows:-
      “G. Availability of power from IPPs (Magnum)
          Magnum (liquid fuel based plant) provided 94.9 MUs to
          HVPNL during FY 2002-03. HVPNL has proposed to procure
          160 MUs from this source. This being the most expensive            C
          source is being dis-allowed by the Commission.”
      The Commission then held as follows:-
          “The Commission has not allowed any power to be sourced
          from Magnum. However, against the volume of 160 MUs                D
          proposed by the licensee the fixed cost at the rate of Rs. 1.29
          per unit is being allowed.”
      Ultimately, the Commission concluded:
          “For Magnum, the fixed cost of Rs. 206.4 million based on the
          HVPNL projected volume of 160 MUs and per unit fixed               E
          charge of Rs. 1.29 has been considered. The Commission has
          not approved any purchase from this source in FY 2003-04,
          however, Commission recognizes the Fixed Cost that has to
          be paid to the generator irrespective of the fact whether any
          energy is purchased or not.”
                                                                             F
      (vii) This Tariff Order which binds both parties was a final order,
      not being challenged by either party.
      (viii) Despite this order and the clear direction of the Commission
      that fixed costs have to be paid to the generator irrespective of
      whether energy is purchased or not, the HERC order dated               G
      23.03.2010 ultimately dismissed the appellant’s appeal filed under
      Section 86(1)(f) of the Electricity Act as follows:-
                              “Final Order
            The above order of the Commission on each issue needs to
      be given a concrete shape by calculating the due amount payable        H
1068            SUPREME COURT REPORTS                             [2020] 3 S.C.R.


 A           to the either party and whatever is the net to be paid to the petitioner
             as per the following directions:-
                     After calculating the due amount within a period of one
             month, first instalment of the same may be paid within a period of
             two months and the balance amount two months thereafter. This
 B           amount however would not be reimbursed by HERC through any
             claim or through FSA since the respondents have been claiming
             FSA in respect of MPGL under the head “Deemed Generation
             Charges” and the same stands recovered from the electricity
             consumers. Hence, whatsoever the excess recovery they have
             made from the consumer on this account, after settlement of
 C           account with MPGL in the light of the findings in the earlier
             paragraphs, the remaining amount either be refunded back to the
             consumer or to be adjusted against the future filing with the prior
             approval of HERC. FSA formula approved by the Commission
             itself provides for subsequent adjustment of/under/over recovery
 D           of the same.
                     In passing, the Commission would wish for the revival of
             the plant to augment the generating capacity in the State. It is
             advised that both the parties may request a generation expert at
             the Central Electricity Authority (CEA) Govt. Of India to pay a
 E           visit to the site to check up the present state of the plant in presence
             of both the parties. The fees for this maybe equally shared.
             Thereafter the parties may work out a scheme for operationalising
             the plant for the benefit of all the stakeholders by entering into a
             fresh PPA/renegotiating the existing one which is workable and
             takes into account the financial interest of both the parties and the
 F           interest of the consumers of Haryana at large.
             (ix) An appeal from this order was also dismissed by the Appellate
       Tribunal by judgment dated 23.03.2012 in which after setting out the
       various clauses of the PPA, the Appellate Tribunal held as follows:-

 G           “33. The above analysis of Article 8.2 would indicate that the
             Appellant was under obligation to make available the plant to
             generate atleast 148.79 MU at 75% PLF. This conclusion is
             supported by Article 6.1(j) & (k) under which the Appellant has
             undertaken to supply the Contracted Capacity as defined in
             Schedule 3 of the PPA and works out to 143.79 for tested capacity
 H
  HARYANA POWER PURCHASE CENTRE v. MAGNUM                                       1069
POWER GENERATION LIMITED & ANR [R. F. NARIMAN, J.]

      of the Plant. These provisions are reproduced below for better            A
      understanding and completeness.
      (i) Make available to HSEB not later than the Required
      Synchronization Date, the Contracted energy and the Contracted
      operating Characteristics of each Units; and
      (k) Operate and maintain the Project so as to provide the HSEB            B
      with the Contracted energy and the Contracted Operating
      Characteristics of the Units reliably over the Term of this
      Agreement, taking into account permissible degradation.
      3.1 Formula for Contracted Electrical Output
                                                                                C
      Contracted Electrical output per year in Million Kwh (MU) =
      (8760 x 0.75 x 1000) (1-AuxCons.%)xTested Capacity in MW
                                  1000000
      = 8760 x 0.75 x 0.965 x 22.67/1000 = 143.79 MU.
                                                                                D
      34. In the light of above analysis, we hold that the Appellant was
      under obligation to declare annual availability of the plant to atleast
      75% of tested capacity so as to obtain an annual PLF of 75%.”
       2. Mr. Jayant Bhushan, learned senior counsel appearing on behalf
of the appellant has argued that because of the Commission’s order of           E
12.08.2002 and because the power generated by the appellant would
impact the consumer as electricity charges would then become very
high, the Commission made it clear that the appellant’s electrical energy
was not a source of power which could at all be tapped as a result of
which not even a single mega watt of power was supplied or sold by the
appellant to the respondent. He, however, contended that this very              F
Commission’s order made it clear that this was in the consumer interest,
but that the appellant would be entitled to recover its fixed cost, which
unfortunately has been missed by both the Commission as well as the
Appellate Tribunal in the impugned order. He also argued that both the
orders were faulty in their reading of Clause 8.2 of the PPA which              G
cannot be read so that supply at atleast 75% of the Plant Load Factor be
made a condition precedent for claiming fixed energy charges, as that
clause when properly read makes it clear that the PPA itself made it
clear that once the power project has been set up by the appellant, the
fixed energy cost will have to be paid in any event.
                                                                                H
1070                SUPREME COURT REPORTS                      [2020] 3 S.C.R.


 A           3. As against this, Mr. Gurinder Singh Gill, learned senior counsel
       appearing on behalf of the respondent, supported the judgments of the
       Commission and the Tribunal, and argued that a proper reading of Article
       8.2 would make it clear that it would become operative only when declared
       availability is more than 75% of the Plant Load Factor.
 B            4. Having heard learned counsel for both sides, these appeals can
       be disposed of on the short ground that the Commission’s Tariff Order
       of 12.08.2003 had made it clear that fixed costs during the currency of
       the agreement for generating electricity must be paid despite no supply
       having been made because the tariff order itself interdicted such supply
       in consumer interest. We have also noted that for the years in question it
 C     is clear that the fixed cost that has been demanded by the appellant from
       the respondent has in fact been collected from the consumer but not
       paid over to the appellant, which would result in an unjust windfall for
       the respondent. On this ground, therefore, we set aside the impugned
       order and declare that for the years in question the demanded amount
 D     by the appellant towards fixed cost of running their unit @ Rs. 1.29 per
       unit be paid by the respondent within a period of 3 months from today.
              5. Given the fact that the appellant has lost in both the original
       forum as well as the appellate forum, and which has taken over 15 years
       to decide, and given the fact that the respondent is a Government-
 E     Company, we deem it appropriate that this amount be paid with simple
       interest @ 3% per annum. In case the amounts are not paid within three
       months from today, the interest component shall become 6% p.a. for
       payment made beyond 3 months. The impugned judgment is set aside to
       the extent that the appeals are decided against the respondent. The
       appeals are accordingly allowed.
 F
             Civil Appeal Nos. 4407-4408 OF 2011:
              6. The appeals before the Appellate Tribunal were dismissed on
       the ground that 327 days delay be not condoned. In any case, we find
       that nothing survives in these appeals after we have partly allowed the
 G     appeals in Civil Appeal Nos. 7446-7447 OF 2012. These appeals are
       disposed of accordingly.


       Ankit Gyan                                              Appeals disposed of.


 H