In exercise of the powers conferred by clause (u) of sub-section (2) of Section 176 of the Electricity Act, 2003 (36 of 2003) the Central Government hereby makes the following rules prescribing the appellate authority for preferring appeal against the orders of the assessing officer, namely:
(1) These rules may be called Appeal to the Appellate Authority Rules, 2004.
(2) They shall come into force on the date of their publication in the Official Gazette.
(1) In these rules unless the context otherwise requires,
(a) Act means the Electricity Act, 2003;
(b) section means a section of the Act.
(2) Words and expression used and not defined in these rules but defined in the Act, 2003 shall have the meanings respectively assigned to them in Act.
For the purposes of appeal under Section 127, the State Government may designate by notification published in the Official Gazette, a person who is a Gazetted Officer of the said Government or has been a District Judge or officer of equivalent rank, as appellate authority.
1. Ministry of Power, Noti. No. G.S.R. 265(E), dated April 16, 2004, published in the Gazette of India, Extra., Part II, Section 3(i), dated 16th April, 2004, pp. 1-2, No. 188.