https://www.taxtmi.com/caselaws?id=465870 A statutory power to revise electricity charges may operate retrospectively where the amended language and purpose indicate that rates can be refixed from the date payment first became due after commencement, and different rates may be applied for different periods if the relevant statutory factors are considered. On the facts, the higher levy above the general HV-2 tariff was not justified because the appellant's supply did not disclose any special circumstance warranting a charge above the bulk consumer rate. The operative principle is that retrospective tariff revision is permissible, but any higher differential must be supported by the statutory criteria and specific justification. en-us Thu, 16 Jan 1992 00:00:00 +0530 Tue, 13 Jan 2026 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465870 A statutory power to revise electricity charges may operate retrospectively where the amended language and purpose indicate that rates can be refixed from the date payment first became due after commencement, and different rates may be applied for different periods if the relevant statutory factors are considered. On the facts, the higher levy above the general HV-2 tariff was not justified because the appellant's supply did not disclose any special circumstance warranting a charge above the bulk consumer rate. The operative principle is that retrospective tariff revision is permissible, but any higher differential must be supported by the statutory criteria and specific justification. Case-Laws Indian Laws Thu, 16 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465870