03 June 2013
Payment to the Electricity Board when it exceeds Rs.20,000/- by cash may mean disallowance of such payment for the payer as it does not come under any of the exceptions, since Electricity Board being a creation of a special Act and it is not Government, though it could be treated as Government company.
However , a contrary view has been taken by Ahamedabad Tribunal (in the case of Triveni....Pvt Ltd)wherein the bench said payment to State Electricity Board is considered as one of the undertaking of the State Government. Therefore, it was considered to be a payment made to Government body and is falling in the exception. Citation :- Not readily available.
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