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Incidental to the said question is the applicability of Section 29(2) of the Limitation Act to an Appeal filed under Section 127 of the Electricity Act. In the said context Section 127 of the Electricity Act and Section 29(2) of the Limitation Act assume relevance. The same are therefore reproduced herein under for the sake of ready reference:-

"127. Appeal to appellate authority.- (1) Any person aggrieved by a final order made under section 126 may, within thirty days of the said order, prefer an appeal in such form, verified in such manner and be accompanied by such fee as may be specified by the State Commission, to an appellate authority as may be prescribed.
In the instant case, the Appeal is under a different provision namely Section 127 of the Electricity Act. The said Appeal lies against the final assessment order passed by the Assessing Officer. The language of Section 127 of the Electricity Act stands in contradistinction to the language of Section 125 of the Electricity Act. The scheme encompassed within the said two provisions is therefore different. Though Section 127 is couched in a peremptory or imperative manner, Sections 5 to 24 of the Limitation Act would have to be applied for determining the period of limitation to file an Appeal under the said provision, though the Electricity Act is held to be a special law. Having regard to the tests laid down for applicability of Section 29(2) of the Limitation Act which have already been adverted to herein above, the said tests can be said to have been satisfied in so far as the applicability of Section 29(2) to a proceeding under Section 127 of the Electricity Act is concerned.
By holding that Section 29(2) would be application to a proceeding under Section 127 of the Electricity Act, this Court has construed Section 127 of the Electricity Act is different than Section 125, though both are part of the same special law. Support for the same can be drawn from the judgment of the Apex Court in The Member, Board of Revenue's case (supra). 
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In the said case, the Apex Court was concerned with the provisions of the Indian Stamp Act and especially the issue as to under which provision the document in question therein was exigible to stamp duty. The provisions in question were Sections 4 to 6 of the Indian Stamp Act. The Apex Court held that the topics dealt with by the 3 Sections above being different no useful purpose would be served by referring to Section 4 or Section 6 of the Indian Stamp Act for determining the scope of Section 5 or for construing its terms, as in the said case, the legislature has used three different words in relation to the three sections "transaction" in Section 4, "matter" in Section 5, and "description" in Section 6. Same is the case with Section 125 and Section 127 of the Electricity Act. The language of the said provisions is different and they provide for an Appeal against different orders. In my view, therefore, the applicability of Section 29(2) of the Limitation Act to a proceeding under Section 127 of the Electricity Act cannot be ruled out and the period applicable for filing an Appeal would therefore have to be necessarily construed keeping in mind Sections 5 to 24 of the Limitation Act.