MICHAEL ZOTHANKHUMA
Satyanarayan Tea Co. (P) Ltd. – Appellant
Versus
Assam Power Distribution Company Limited – Respondent
JUDGMENT :
MICHAEL ZOTHANKHUMA, J.
1. Heard Mr. S.K. Kejriwal, learned counsel for the petitioner. Also heard Mr. K.P. Pathak, learned Standing Counsel for the APDCL.
2. The petitioner has put to challenge the final assessment order dated 23.06.2016 and the final electricity assessment bill dated 23.06.2016, by which it was found that the total connected load of 1507 KW was detected against the authorized load of 831.0 KW in respect of the petitioner’s Tea Factory. Hence it was saddled with the bill amounting to Rs.43,88,400/-. The petitioner’s case is that the petitioner is engaged in the business of plantation, manufacture and sale of tea. The authorized connected electricity load in the petitioner’s tea estate is 831 KW, which is equivalent to 978 KVA. The transformer capacity of the tea estate is 1000 KVA. Further, though the petitioner’s connected load was 831 KW, the petitioner’s contract related demand for consumption of electricity was limited to 783 KVA.
3. The petitioner’s case is that the petitioner purchased various equipments in the month of April, 2016 but did not utilise the same, as the petitioner had applied for release of additional electricity load. However, instead
Assistant Collector of Central Excise, Chandan Nagar
M/s Shiv Alloys Steel vs. Assam Power Distribution Company Ltd. & Others
Unauthorized use of electricity requires actual consumption beyond contracted load; mere extension of load without use does not constitute violation.
Unauthorized use of electricity under Section 126 requires actual consumption beyond authorized load; mere extension of load without use does not qualify.
The assessment for unauthorized electricity use must be grounded in factual inspections and regulatory definitions, adjusting the calculation period accordingly.
Electricity - Unauthorized use of electricity - Assessment of electricity charge contemplated in this section is immediately after disconnection but before lodging complaint and that too for the purp....
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.
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 ....
The court affirmed that unauthorized use of electricity was established through tampering with the meter, justifying the final assessment bill under the Electricity Act.
The assessment of unauthorized electricity use necessitates adherence to connected load guidelines, with special consideration given to meter tampering issues under Section 126 of the Electricity Act....
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