Section 13 in The M.P. Vidyut Pradaya Upakram (Arjan) Adhiniyam, 1974
13. Appointment of Special Officer and his powers.
(1)The State Government shall appoint, by order in writing, a person having adequate knowledge and experience in matters relating to valuation and accounts as Special Officer to assess the amount payable to the licensee under Section 10.(2)The Special Officer shall determine and assess the gross amount and deductions, as specified in Sections 11 and 12 and shall determine and assess the amount payable to the licensee by deducting the total amount of deductions from the gross amount:Provided that the deductions towards amounts specified in clauses (p) and (q) of Section 12 shall be as specified by the competent authorities under the various enactments governing such taxes, duties, cess, rates or any other amount.(3)The Special Officer shall have the power to regulate his own procedure in all matters arising out of the discharge of his functions including the place or places at which he will hold his sittings and shall, for the purpose of making any investigation under this Act, have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908, while trying a suit, in respect of the following matters, namely,-(a)the summoning and enforcing the attendance of any witness and examining him on oath;(b)the discovery and production of any document or other material object producible as evidence;(c)the reception of evidence on affidavits;(d)the issuing of any commission for the examination of witness.(4)Any investigation before the Special Officer shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code and the Special Officer shall be deemed to be a Civil Court for the purpose of Section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (No. 2 of 1974).(5)Before proceeding to determine and assess the amount payable to the licensee under the section, the Special Officer shall call upon the licensee and the State Government to produce before him on or before the date specified by him in this behalf all the material which they believe to be relevant for such determination and assessment.(6)In case, during the course of the determination and assessment of the amount payable under this section, any dispute or disputes arise as to the matter whether any fixed assets or other property vest in the State Government under this Act or as to whether any fixed assets or other property formed part of the undertaking within the meaning of this Act or as regards to what extent, if any, the quantum of damages intimated to the Special Officer under Section 8 is justified, the Special Officer shall prepare separate lists of disputed and undisputed items and shall make separate valuations accordingly; leaving the parties to get the dispute or disputes as regards the disputed items decided through arbitration as provided under Section 23 and shall, thereafter, determine and assess the amount payable to the licensee under this section in accordance with the award of the arbitrator.(7)Any party aggrieved by the determination and assessment made by the Special Officer, of amount found payable to the licensee under this section or by the valuations made by the Special Officer of disputed and undisputed items, shall have a right to file an appeal to the Board of Revenue of Madhya Pradesh within 60 days of receiving intimation as regards such determination and assessment or valuation from the Special Officer. The decision of the Board of Revenue shall be final and conclusive. For removal of doubts it is made clear that the matters which are required to be referred to arbitrator under sub-section (6), shall not form subject matter of such appeal.
