BHUSAWAL BOROUGH MUNICIPALITY vs AMALGAMATED ELECTRICITY CO. LTD. &ANR.

The Supreme Court held that the Municipality was not entitled to claim a refund of electricity charges paid under protest, as the dispute had been conclusively decided by the Government of Bombay under the second proviso to clause 5 of the Surcharge Order, 1944. The Court clarified that the communication dated May 22, 1946, constituted a final decision binding on both parties, and that such disputes could be referred by either party. The High Court's dismissal of the Municipality's claims was upheld, confirming the finality of the Government's decision.