Section 10 in Maharashtra Electricity Duty Act, 2016
10. Appellate Authority.
(1)Where any question arises as to the Part or clause in the Schedules under which category consumption of energy falls, or where the energy is consumed for different utilization purposes, what portion of consumption shall be governed by such Part or clause, the question shall be referred for decision to such authority, as the State Government may, by notification in the Official Gazette, specify, for the whole or any part of the State. The authority after such inquiry, as it deems fit, shall record its decision.(2)The decision recorded by the authority under sub-section (1) shall, subject to any appeal under sub-section (3) to, or revision under sub-section (4) by, the State Government, and the order of State Government in such appeal or revision, be final.(3)An appeal against the decision of the authority under sub-section (1) shall lie to the State Government and such appeal shall be made within sixty days from the date of the decision.(4)Where no appeal is made under sub-section (3), the State Government may, at any time, suo motu, for the purpose of satisfying itself as to the legality or propriety of the decision of the authority under sub-section (1), call for and examine the records of the case. If it appears to the State Government that any decision so called for required to be modified, annulled or reversed, the State Government may, after giving a person affected thereby, an opportunity of being heard, pass such order thereon as it thinks just.
