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.

JUDGMENT :

N. Unni Krishnan Nair, J.

Heard Mr. D. K. Mishra, learned senior counsel, assisted by Mr. S. K. Kejriwal, learned counsel, appearing on behalf of the appellant. Also heard Mr. P. N. Goswami, learned Addl. Advocate General, Assam; and Mr. K. P. Pathak, learned standing counsel, Assam Power Distribution Company Limited, appearing on behalf of their respective respondents.

2. The present intra-Court appeal has been instituted by the appellant, herein, assailing the judgment & order, dated 04.06.2019, passed by the learned Single Judge in WP(c)4798/2014, dismissing the same, thereby, refusing to interfere with the orders impugned therein.

3. The brief facts requisite for adjudication of the issue arising in the present proceeding, is noticed as under:

The appellant, herein, is a partnership Firm duly registered under the Indian Partnership Act, 1932, having its principal business and factory at Industrial Growth Centre, Chattabari, Chaygaon, in the District of Kamrup, Assam. The appellant is involved in the business of manufacture and sale of Iron Ingots.

On establishment of the said factory of the appellant; it had applied before the respondent authorities, for sanction of necessary power supply and the respondent authorities after observing all formalities, sanctioned load of 2975 KW (equivalent to 3500 KVA), to the appellant, herein. Thereafter, the electric line was charged on 01.10.2013. The appellant, herein, started its commercial production from 08.10.2013. For the purpose of billing, a Meter bearing No. ASA77936, was installed near the factory premises of the appellant, herein.

The authorities of the respondent No. 1, on noticing an abnormal transmission loss occasioning from the electricity distributed from Chattabari 33 KV Sub-Station; the Assistant General Manager, Mirza Electrical Division, Assam Power Distribution Company Limited, vide communication, dated 01.01.2014, informed the matter to the Chief Executive Officer, Guwahati Electrical Circle-II, Assam Power Distribution Company Limited. The Area Manager i.e. respondent No. 2, vide communication, dated 07.01.2014, had intimated the authorities of respondent No. 1 that there was an anomaly detected in the consumption of electricity by the appellant, herein.

Basing on the said detection of an anomaly in the consumption of electricity by the appellant, herein; an inspection was directed to be carried-out by the competent authority of the respondent No. 1 Company and accordingly, an inspection was carried-out at the factory premises of the appellant, herein, on 08.01.2014, by a committee constituted for the purpose.

On conclusion of the inspection, the committee had prepared an inspection report, dated 08.01.2014, and therein, it was observed that there was tampering of the paper seals on the meters and also a crack was found on the right side of the cover of the meters of the appellant, herein. However, it was recorded that the percentage of error on testing of the existing meter of the appellant, herein, was found to be within limit.

It is to be noted that the said inspection was so made in the presence of a representative of the appellant, herein.

Basing on the inspection report so prepared on 08.01.2014; a notice was issued to the appellant, herein, on 09.01.2014, by the authorized Officer of the respondent No. 1 Company wherein, it was alleged that the appellant was directly or indirectly involved in the act of malpractice as defined in the AERC(Electricity Supply Code & Related Matters) Regulations, 2004, (1^st Amendment)2007, read with Section 50 of the Electricity Act, 2003.

The appellant, herein, vide its representation, dated 13.01.2014, responded to the notice, dated 09.01.2014, and therein, denied the allegations so levelled against it. Upon receipt of the representation, dated 13.01.2014; the Assessing Officer proceeded to make an initial assessment of the bill of the appellant who was a consumer under Chattabari 33 KV Sub-Station. On an initial assessment