S. Muralidhar, J.

1. A speaking order dated 24.12.2004 passed by the Respondent BSES Rajdhani Power Ltd. holding the petitioner guilty of dishonest abstraction of energy (DAE) has been challenged in this petition.

2. The Petitioner has a sanctioned load of 58.43 KW (cooling load of 48 KW) in the industrial (light/power/mix) category. It is stated that on 2.3.2002 a joint inspection team of the Meter Tampering Department of the erstwhile Delhi Vidyut Board (`DVB) conducted a surprise check during which it was found that in regard to the CT box and meter box seals, the upper seal wire was found broken and the lower side seal was found missing. In the inspection report it was observed that "disc found moving in right direction on each phase". The paper seal was affixed on the CT meter box to maintain status quo. The inspection report prepared was signed by the representative of the Petitioner.

3. The erstwhile Delhi Electric Supply Undertaking (DESU) also issued an inspection record dated 2.3.2002 after jointly inspecting the premises with the Enforcement Officer of the DVB. In this inspection record, it was observed that the connected load was 35.034 as against the sanctio