The court emphasized the importance of providing an opportunity of hearing against provisional assessment bills as mandated by Section 126(3) of the Electricity Act, 2003.

JUDGMENT

1. Rule. Rule made returnable forthwith. Heard learned counsel for the parties finally, by consent.

2. Identical issue is involved in both these petitions. Both the petitions are between the same parties. The petitions are, therefore, decided by this common judgment.

3. The petitioners are the Maharashtra State Electricity Distribution Company Ltd. ("M.S.E.D.C.L."), while the respondent is M/s B.G. Shirke Construction Technology Pvt. Ltd. ("the Company").

FACTS, IN BRIEF, ARE AS UNDER :-

4. The Maharashtra Housing and Development Authority allotted the project work of construction of tenements at village Deolali, Tq. & Dist. Aurangabad to the respondent company. At the request of the respondent company, M.S.E.D.C.L. sanctioned it electricity connection with 100 H.P. load for industrial purpose with effect from 10th November, 2012. The consumer number allotted in this regard was 491000043111. The respondent company again applied for a separate electricity connection for construction purpose (commercial). The same was provided in June 2013. The consumer number allotted for this connection was 491000053591. Commercial tariff is applied for electricity supply availed for construction purpose.

5. The flying squad of M.S.E.D.C.L. paid surprise visit to the construction site on 13th January, 2015. It carried out spot inspection of consumer number 491000043111 of the respondent company. It was found that the electricity was used for construction purpose instead of industrial. Accordingly, the spot inspection report was prepared. The panchanama was drawn in the presence of representative of the respondent company. Copy of the inspection report was given to the representative of the respondent company. It was further found that the electricity meter meant for recording of electricity supply for construction activity, was not in use. It had no outgoing connection. As such, the respondent company was found utilising the electricity received for industrial purpose, for the commercial purpose (construction activity). There is substantial difference between the tariffs. Commercial tariff is higher than the industrial tariff. Based on the spot inspection report, the Assessing Officer prepared provisional assessment bill amounting to Rs.47,67,737/-. It was served on the respondent company on 16th March, 2015, calling upon it for personal hearing. Instead of responding to the provisional assessment bill, the respondent company approached Consumer Grievance Redressal Forum ("C.G.R.F.") with prayer to declare that the grievance does not fall under the provision of Section 126 of the Electricity Act, 2003 ("the Act"). A relief in the nature of direction to M.S.E.D.C.L. to withdraw wrongfully issued assessment bill under Section 126 of the Act, was also prayed for.

6. On hearing the parties to the dispute, the C.G.R.F., vide its order dated 03rd September, 2016, rejected the complaint/grievance preferred by the respondent company. It held that the grievance falls under purview of Section 135(1) (e) of the Act. The M.S.E.D.C.L. was directed to take appropriate action in pursuance of Section 135 of the Act. Disciplinary action was also directed to be taken against the erring officials of the M.S.E.D.C.L.

The respondent company preferred representation, being Case No. 55 of 2016, against the order passed by C.G.R.F. to Electricity Ombudsman, Nagpur. The Ombudsman, vide its order dated 26th April, 2017, quashed and set aside the order dated 03rd September, 2016 passed by C.G.R.F. The M.S.E.D.C.L. was directed to withdraw the bill of Rs.46.93 lacs served on the respondent company and issue final bill after deducting security deposit etc. as per the provisions of Maharashtra Electricity Regulatory Commission Regulations, 2006 ("M.E.R.C. Regulations"). This order is under challenge in Writ Petition No. 7 of 2018.

7. Since the electricity supply of Consumer No. 491000043111 was discontinued on 28th January, 2016 and as both the connections were availed by