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NINALA JAYASURYA
Hindustan Shipyard Ltd. , Rep. by its Senior Manager (Plant Maintenance) – Appellant
Versus
Eastern Power Distribution Company of Andhra Pradesh Ltd. – Respondent
ORDER :
(Ninala Jayasurya, J.) :
The Writ Petition is filed challenging the Provisional Assessment Order dated 19.01.2023 of the 3rd respondent and Final Assessment Order of the 2respondent dated 13.07.2023 on various grounds.
2. The relevant facts of the case as set out in the affidavit filed in support of the writ petition may briefly be stated as follows :
The petitioner is a Government Company wholly owned by the Government of India and under the control of the Ministry of Defence. It is engaged in the construction and repairs of ships and sub-marines vital to the National Security and Defence of India. It is availing electricity supply from the 1st respondent/Distribution Licensee vide Service Connection No.VSP012 with a Contracted Maximum Demand (CMD) of 3500 KVA.
3. The Government of India came out with the National Action Plan for Climate change and the National Solar Mission was one of the flagship programmes. A target of 100 Giga Watts (GW) was declared by the Ministry of New & Renewable Energy, out of which 40 GW was to be achieved by various small rooftop and distributed solar power plants. The Ministry of New & Renewable Energy issued a communication dated 07.01.2015 convey
The court established that self-generated solar power used for internal consumption does not constitute unauthorized use of electricity under Section 126 of the Electricity Act.
Unauthorized use of electricity includes misuse or malpractices while using electricity, and the assessing officer is legally bound to pass a final assessment order after considering objections.
Unauthorized use of electricity for a purpose other than authorized and in premises other than those for which the supply was authorized constitutes a violation of Section 126 of the Electricity Act ....
Provisional assessment under Electricity Act Section 126 invalid without inspection of consumer premises or records maintained by consumer; licensee’s internal MRI/consumer records insufficient basis....
The assessing officer must establish unauthorized use of electricity before issuing a final assessment order, which can be appealed under Section 127 of the Electricity Act, 2003.
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