THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Michael Zothankhuma, J.
M/s. Cinnamara Roller Flour Mills - Appellant
Vs.
The Assam Power Distribution Co. Ltd And Ors. - Respondent
WP(C)/2092/2017
Decided On : 07-03-2025
JUDGMENT AND ORDER :
MICHAEL ZOTHANKHUMA, J.
1. Heard Mr. G.N Sahewalla, learned Sr. Counsel for the petitioner assisted by Ms. G. Dugar. Also heard Mr. K.P. Pathak, learned Standing Counsel, APDCL.
2. The petitioner has assailed the order dated 06.03.2017 passed by the Appellate Authority of the APDCL under Section 127 of the Electricity Act, 2003, hereinafter referred to as the “Act”, rejecting the appeal preferred by the writ petitioner against the order dated 20.05.2016, passed by the Area Manager, IRCA, APDCL, Jorhat under Section 126, by which the petitioner has been informed that the provisional assessment bill amounting to Rs.37,32,764/- was considered as the final assessment bill for unauthorized use of electricity.
3. The brief facts of the case is that on the night of 15.12.2014, the petitioner’s meter caught fire and became non-functional. The said fact was brought to the notice of the concerned Area Manager of the APDCL on 16.12.2014. Seizure list was prepared and inspection report of the APDCL authorities stated that the meter cabinet was found burnt in sealed condition bearing Seal No.JEC-013958. The cabinet glass was also found in broken condition. The seized burnt meter was thereafter sent to the Forensic Science Laboratory for analysis. However, the Forensic Science Laboratory refused to perform analysis on the burnt meter, as there was no Court direction for performing the analysis. The Physical Verification Report of the burnt meter dated 17.12.2014 states as follows:-
“1. The burnt meter which was earlier seized and sealed along with the cabinet box bearing Seal No. JEC 012676 (outer) and JEC 013958 (inner) of M/s Cinnamora Roller and Flour Mills, Cinnamora, Jorhat is opened in presence of the consumer and officials of APDCL after proper verification of the seals. The container seals are found intact and that is confirmed by the consumer.
2. Meter is found in completely burnt condition and the metering details are hence, untraceable.
3. It is concluded that the reason behind the burning cannot be due to any electrical fault as -/110V, -/5A flowing via a CT-PT set can in no way raise a short circuit current of such magnitude so as to burn a HT-meter. Therefore, the reason behind the burning is due to some external impact and not due to internal electrical short circuit.
4. However, the consumer denied of any wrongdoing and so, the meter is decided to be sent for forensic testing and analysis.
5. The entire metering cabinet is hereby resealed bearing seals no. JEC 009445 (inner) and JEC 009430 (outer) in presence of the consumer. The entire meter cabinet is housed in a separate paper box with signature of the consumer (Sudarshan Rathi) and APDCL representatives i.e. AGM (IRCA) & AGM (T&C).
6. The whole occasion is video recorded.”
4. The respondents thereafter issued a letter to the petitioner informing him that 21.01.2016 was fixed for conducting physical verification of the burnt meter. The petitioner submitted a representation on 29.01.2016, questioning the power to conduct a second physical verification and testing of the seized meter. Further, the petitioner stated his apprehension that as the seized meter had been lying with the respondent authorities for 10 months, there was a possibility that the respondents had tampered with the meter, so as to penalize the petitioner for some malpractice, which was not found during the physical verification of the meter on 27.03.2015.
5. The meter was opened in the presence of the petitioner and analysed on29.01.2016. The findings of the 2nd Inspection/Physical Verification of the burnt meter was as follows:-
“(1) The meter was in burnt condition along with the modem
2) With external wires, a foreign circuit was installed inside the meter above PCB -
Due to presence of foreign circuit inside the meter, Area Manager, IRCA justified this as a clear case of interference with the metering system.
But the appellant denied their involvement in any way in the meter burning case and refus
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 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 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 appellate authority under Section 127 of the Electricity Act, 2003 cannot enhance an assessment bill without a cross-appeal and must adhere to principles of natural justice, including providing n....
Provisional assessment under Electricity Act Section 126 invalid without inspection of consumer premises or records maintained by consumer; licensee’s internal MRI/consumer records insufficient basis....
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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