A.J. Desai, J.

1. By way of the present writ petition filed under Articles 14, 19 and 226 of the Constitution of India, the petitioner has challenged the order dated 01.04.2005 passed by the Appellate Committee by which the appeal being Appeal No. B-50/2005 preferred by the petitioner challenging the assessment bill issued by the Company the ground of theft of electricity has not been entertained.

2. Pursuant to notice issued by this Court, the respondents have appeared through learned advocate Ms. Lilu Bhaya and have filed affidavit-in-reply opposing grant of any relief.

3. The facts arise from the record are as under:

3.1. That the petitioner is a proprietary firm namely Upasana Ice Factory, which is engaged in the business of manufacturing ice, which is mainly used for preserving the fishes in the boats which are operated from Porbandar Coast by small fishermen of the area.

3.2. The respondent is in business of distribution of electricity to its consumers and the present petitioner is one of the consumers. The petitioner was provided electrical connection on 07.10.2002 and was granted load of 86 HP.

3.3. The Deputy Engineer of the respondent company visited the manufacturing