( 1 ) RULE. Mr. Deepak Dave for Mr. A. D. Oza, learned Advocate appears and waives service of Rule. At the request of the learned Advocates appearing for the respective parties the matter is taken up for final hearing.

( 2 ) THE petitioners premises was visited by the officers of the respondent Board on 31/12/1998. After inspection of the premises, it was recorded by the officers of the respondent Board that the meter of electric consumption installed at the premises of the petitioner was running slow by 39. 55% and further that the meter had been tampered with resulting into theft of electricity. The said meter was replaced by another meter and the old meter was sent for laboratory test. The finding of the laboratory test shows that prima facie recording that the meter had been tampered with was correct and theft of the electricity had actually taken place. A supplementary bill of Rs. 3,55,430. 13 ps. was issued. The petitioner preferred an appeal and on payment of 30% of the supplementary bill the Appeal was entertained by the Appellate Committee. The Appellate Committee confirmed the finding as regards the theft, but in relation to the computation portion the Appe