Oswal Woolen Mills Ltd vs Punjab State Electricity Board & Anr

The Supreme Court clarified that the surcharge for converting supply from 11 KV to 33 KV or higher voltage is payable from the date of expiry of one year from 13.05.1992, not from the cut-off date itself. The Court noted that although the Board may lack jurisdiction to levy surcharge after 29.01.1992, this argument was not raised previously. The company had already paid the surcharge amount, and the Court confirmed that the surcharge rate of 17.5% was not applicable as per the tariff notification dated 01.02.1994.