Judgment

Arijit Pasayat, J.—Challenge in this appeal is to the legality of the judgment rendered by a Division Bench of the Andhra Pradesh High Court. The controversy lies within a very narrow compass and, therefore, the factual position needs to be noted in brief. The appellant No.1-corporation is the successor company of the erstwhile Andhra Pradesh State Electricity Board (in short the ‘Board’).

2. The business premises of the respondent were inspected by the officials of the appellant No.1-Corporation. The respondent was a low tension category consumer. On 10.9.1993 a provisional assessment was made alleging pilferage of energy and a sum of Rs. 27,610/- was demanded. It was indicated to the respondent that if it wanted to avoid disconnection it should deposit 50% of the amount fixed on provisional assessment. The same was deposited. On 15.12.1993 a show cause notice was issued proposing to charge Rs. 1,41,270/- on final assessment. The respondent filed its objection. On 29.9.1998 the final assessment was made confirming the amount indicated in the show cause notice.

3. Appeal as provided under the Terms and Conditions of Supply of Electrical Energy of the Andhra Pradesh State Elec