( 1 ) THE petitioner established an industry by name,m/s Srinivasa Metal industries at Thadithota,rajahmundry. The industry is supplied power through two separate connections. The factory premises were inspected on 12. 6. 2001 by the officials of the A. P. Eastern Power Distribution company Limited and its Vigilance Cell. While one meter was found to be intact, in the other meter, bearing No. 7513185, one, out of the 4 seals, was said to have been tampered. An inspection report was prepared; the petitioner was arrested, and the meter was sent for analysis to the MRT lab,bommur. The meter and the seals were tested on 13. 6. 2001 and a report was submitted. On the basis of the same, the superintending Engineer, Assessments, visakhapatnam,issued proceedings dated 1. 10. 2001, holding that the petitioner has pilfered energy, valued at Rs. 6,63,781/ -.

( 2 ) SIMULTANEOUSLY proceedings were initiated before the Special Court under the indian Electricity (A. P. Amendment) Act, 2000. The case was tried as E. S. C. No. 6 of 2002. Through its judgment dated 30. 1. 2003, the trial Court convicted the petitioner for the offence punishable under section 49 of the Indian Electricity Act