•         Constitution of India, List 2, Schedule VII, Entry 82 - Electricity (Supply) Act, 1948 (54 of 1948) S. 46, 49, 79(h)(j) - A perusal of the circular issued in exercise of powers under Sections 46 and 49 read with sub Sections (h) and (j) of Section 79 of the Electricity Act, reveals that octroi has been "levied" on the consumer of electricity - The words "levy", "levied" or "leviable" have been used loosely as, obviously, the Electricity Board cannot levy octroi and, therefore, have to be read as exercise of a right to pass on the financial burden of paying octroi to its consumer - The recovery of octroi levied upon the Electricity Board, from the petitioners, is not prohibited by any statutory provisions or contractual impediment - The Electricity Board is, thus, within its rights to recover octroi paid on import of electricity into municipal limits for distribution to the ultimate consumer - The Electricity Board imports electricity into municipal limits for distribution to the petitioners and is, thus, well within its rights to pass on the financial burden of paying octroi to the petitioners. (174) PLR