M. S. LIBERHAN, C. J.

( 1 ) ON inspection of the writ petitioner s rice mill by the officials of the appellant-Board, the meter was found to be not working in two phases and slow forward in the 3rd phase. On spot testing by the Assistant Divisional Engineer the average error was found as -81. 44% and that CT Secondary Wire was cut and damaged. In view of the skeleton of a rat being found in the meter box, the damage to the meter was suspected on that account. Consequent on the above, the concerned Superintending Engineer estimated the back billing at Rs. 40,594. 75 and issued a show-cause notice calling upon the writ petitioner to file his objections, if any, Objections were filed. By his order dated 10-12-1997 the S. E. passed final orders back billing the writ petitioner towards unrecorded consumption, in an amount of Rs. 23,363. 10 ps. Aggrieved thereby an appeal dated 27-1-1998 was preferred before the appellate authority. By the orders dated 28-11-1998 the appeal was rejected confirming the order dated 10-12-1997.

( 2 ) ASSAILING these orders Writ Petition No. 3398 of 1999 has been filed. All the grounds raised in the writ petition were to the effect that the assessment of the

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