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    <title>2002 (4) TMI 989 - CALCUTTA HIGH COURT</title>
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    <description>Section 49B of the Electricity (Supply) West Bengal Amendment Act, 1994 was held not to operate retrospectively to impose on a purchaser liability for the former consumer&#039;s pre-existing electricity dues, because the amendment created a new substantive burden and no clear retrospective intention was shown. The Court also held that alleged past dues could not be used as a condition precedent for a fresh or regularised electricity connection, since the recovery mechanism did not authorise denial of supply on that basis. The existing supply was directed to stand as a regularised connection in the purchaser&#039;s name, with payments already made to be adjusted.</description>
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    <pubDate>Thu, 25 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 989 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=295384</link>
      <description>Section 49B of the Electricity (Supply) West Bengal Amendment Act, 1994 was held not to operate retrospectively to impose on a purchaser liability for the former consumer&#039;s pre-existing electricity dues, because the amendment created a new substantive burden and no clear retrospective intention was shown. The Court also held that alleged past dues could not be used as a condition precedent for a fresh or regularised electricity connection, since the recovery mechanism did not authorise denial of supply on that basis. The existing supply was directed to stand as a regularised connection in the purchaser&#039;s name, with payments already made to be adjusted.</description>
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      <pubDate>Thu, 25 Apr 2002 00:00:00 +0530</pubDate>
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