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KARDAK ETE
GANAPATI ROLLER FLOUR MILLS – Appellant
Versus
ASSAM POWER DISTRIBUTION COMPANY LTD. – Respondent
JUDGMENT :
KARDAK ETE, J.
1. Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. P.K. Bora, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, APDCL, representing all the respondents.
2. By filing this writ petition, the petitioner has challenged the Inspection Report, Seizure and the letter dated 12.04.2017, proceedings arising out of Dibrugarh Special P.S. APDCL Case No. 108/2017 and the final assessment order and bill dated 30.01.2019, issued by the Area Manager, DIRCA, APDCL, Dibrugarh, whereby the petitioner is held to be indulged in malpractice and consequent thereto, a final bill assessment amounting to Rs.65,28,996.00 (Rupees Sixty five lakhs twenty eight thousand nine hundred and ninety six) only is served to the petitioner for payment by affirming the provisional bill issued to the petitioner.
3. The facts of the case, in brief, are that the petitioner is a proprietorship concern having its place of business at Dibrugarh, Assam, engaged in manufacture and sale of Hathi Brand Atta, Maida and Suji and for the purpose, owns a Flour Mill and its transactions/activities are undertaken in the trade name of M/s Ganapati Roller Flour Mil
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.
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 court affirmed that unauthorized use of electricity was established through tampering with the meter, justifying the final assessment bill under the Electricity Act.
The main legal point established in the judgment is that the lack of communication of assessment orders to the consumer deprived the consumer of the opportunity to contest the orders, rendering any d....
The court upheld the validity of the assessment bill for unauthorized use of electricity based on proven tampering of meters, affirming the appellate authority's findings.
The court affirmed that unauthorized use of electricity can be assessed under Section 126 even when theft is alleged, highlighting the distinction between Sections 126 and 135 of the Electricity Act,....
The main legal point established is that the CESC Limited acted within its jurisdiction in conducting parallel proceedings under Sections 126 and 135 of the Electricity Act, 2003, and the petitioner'....
Unauthorized use of electricity includes misuse or malpractices while using electricity, and the assessing officer is legally bound to pass a final assessment order after considering objections.
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