Dakshin Haryana Bijli Vitran Nigam v. M/S Metro Education And Welfare Pvt Ltd And Another
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+ "Though it may be sound to be technical but the fact remains that Section 127 of the Act can only be invoked for filing of appeal against the final assessment order. The language of Section 127(1) strictly provides that if a person is aggrieved by final order then he can challenge the same within 30 days of the said order but in the present case, the respondent No.1 did not ask the petitioner for the final assessment order and perhaps, as stated, under the threat of disconnection of electricity, deposited the amount claimed under the provisional
3 assessment order and filed the appeal against the provisional assessment order.
There is nothing on record in writing to show that the petitioner has threatened the respondent No.1 with the order of disconnection of the electricity on account of non-payment of amount claimed by them. Therefore, the Court cannot consider of this argument raised on behalf of respondent No.1, who had filed the appeal against the provisional assessment order, which was otherwise not maintainable and as such, the Appellate Authority had no jurisdiction."
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