TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1564
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....tor was made on an "as is where is and whatever there is and without recourse" basis and the applicant had gone into the transactions with his eyes open and was aware of the liabilities attached to the impugned land. Therefore, the contention that the liabilities towards outstanding electricity dues have been waived because of liquidation are not sustainable. 8.15. A conspectus of the provisions and law laid down by Hon'ble Supreme Court reproduced above leads to the conclusion that the electricity supply can be disconnected when electricity dues are pending against the premises. Moreover, for consideration of an application for a fresh electricity connection or for restoration of a disconnected connection, the distribution licensee can impose conditions for the payment of dues before granting a new connection or restoring the old electricity connection. The burden of recovery falls upon the owner/occupant of the premises, and the subsequent purchaser. 8.16. Thus, a combined reading of the Sale Certificate, the Statutory provisions and the Supply Code and ESIM indicates that the Applicant being a subsequent purch....
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....um of Association of M/s Saber Paper Boards Pvt. Ltd. was filed by the Corporate Debtor with the Department. An affidavit dated 30.09.2024 was thus filed by the Department wherein it was categorically stated there was no formal communication of the change of name of M/s Jai Durga Paper Mills Ltd. to M/s Saber Paper Boards Pvt. Ltd. and rather exposed their apprehension that the documents Annexure R/7 and Annexure R/8 were slipped in by the Corporate Debtor with the help of the staff of respondents. However, there is no reply filed by the Liquidator as to if there exist any record with the Corporate Debtor qua filing of this undertaking as well as Memorandum of Association with the Department or not. Let the Liquidator file a reply to this extent. The affidavit should also contain the fact in case the claim is allowed at this juncture, whether the Department would be in a position to get something under the water fall mechanism." 5. An additional affidavit has been filed in terms of the above order dated 09.07.2025 of this Tribunal by Respondent No.3/Liquidator of M/s Saber Paper Boards Pvt. Ltd. and it notes on 27.12.1996 the Corporate Debtor was incorporated as M/s Jai Durga Pa....
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.... form and the following documents:- a) Letter of consent of the previous owner for transfer of connection; b) In the absence of a letter of consent, the transferee shall provide proof of ownership of premises. In case of partition, details thereof or a family partition deed if any, may be submitted; c) In case the consent of the previous owner for transfer of the Security (consumption) cannot be produced, the applicant shall deposit Security (consumption) and Security (meter) at prevalent rates. He shall also be liable. to pay the outstanding dues, if any of the previous consumer; d) In the case of land having an AP/AP-High-tech connection being jointly owned by more than one person and a part of the land along with the AP/AP-High-tech connection thereon being sold, the connection may be transferred in the name of the purchaser if all the co-sharers consent to such transfer and submit an affidavit duly attested by a Magistrate to that effect; e) In the event where benefit of agreement for a connection is assigned to another person without the approval of the PSPCL, a notice shall be served upon the consumer requiring that transfer of the....
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....Form(s) to the competent authority for acceptance. 30.9 If the application for the change of name is received from such a person who after taking possession of the premises has been utilizing the electric connection, held in the name of old occupant, the change of name should only be effected after he pays the old outstanding dues." " 28. The Electricity Supply Code, 2024 has been notified by the Punjab State Electricity Regulatory Commission in terms of Section 50 of the Electricity Act, 2003. The relevant provisions of the Electricity Supply Code, 2018 are reproduced hereunder for the kind convenience of this Hon'ble Appellate Tribunal : "40. RECOVERY OF ELECTRICITY CHARGES FROM CONSUMERS (1) A distribution licensee may recover from a consumer any charges in respect of the supply of electricity as per General Conditions of Tariff and Schedules of Tariff. In addition, a consumer shall be liable to pay rent and/or other charges in respect of any electric meter or electrical plant provided by the distribution licensee as per Schedule of General Charges. (3) Consumers shall also be liable to pay the amounts chargeable by way of taxes, ....
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....e present case, no claim was filed by the Appellant electricity company and there was no commitment in the resolution plan to pay any amount towards pre-CIRP electricity dues. 9. (ii) The Appellant has cited decision of Hon'ble Supreme Court in "K C Ninan v. Kerala State Electricity Board & Ors., 2023 SCC OnLine SC 663" in his favour, which recognises the authority of electricity company to seek payment of electricity arrears relating to a premises from successor owner of the premises. However, the said judgement does not deal with the resolution under IBC, 2016 wherein on approval of resolution plan all pre- existing debts, for which no claim is filed, are extinguished. Further, section 238 of IBC, 2016 specifically gives overriding effect to IBC, 2016 over other laws. 9. (iii) Once the resolution plan has been approved, the SRA cannot be foisted with any additional liability of the pre-CIRP period. In the judgments in the case of (a) Tata Power Western Odisha Distribution Ltd. (TPWODL) & Anr. Vs. Jagannath Sponage Pvt. Ltd., Civil Appeal No. 5556 of 2023 and (b) Southern Power Distribution Company of Andhra Pradesh Ltd. vs. Gavi Siddeswara Steels (India....
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....e clear that the Successful Auction Purchaser shall be liable to pay all dues for getting the new connection except the arrears of the electricity dues of Rs.39,15,625/- as was being claimed by the Appellant. " 10. In 'Southern Power Distribution Company of Andhra Pradesh Limited vs. Gavi Siddeswara Steels (India) Pvt. Ltd. & Anr.' [Civil Appeal Nos. 5716-5717 of 2023] the Hon'ble Supreme Court has held as under : " Delay condoned. In our opinion, the legal issue is covered by the judgment of this Court in "Paschimanchal Vidyut Vitran Nigam Ltd. vs. Raman Ispat Private Limited and Others". The appellant Southern Power Distribution Company Of Andhra Pradesh Limited cannot insist on payment of arrears, which have to be paid in terms of the waterfall mechanism, for grant of an electricity connection. However, the successful resolution applicant will have to comply with the other requirements for grant of electricity connection. The clean slate principle would stand negated if the successful resolution applicant is asked to pay the arrears payable for the corporate debtor for the grant of an electricity connection in her/his name....