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IN THE HIGH COURT OF GAUHATI, ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH
KARDAK ETE
Assam Power Distribution Company Ltd. – Appellant
Versus
Poddar Rubber Industries – Respondent
| Table of Content |
|---|
| 1. challenge on procedural grounds regarding assessment bill. (Para 2) |
| 2. inspection revealed discrepancies in load and violation of regulations. (Para 3 , 4 , 5 , 6 , 7) |
| 3. petitioner issued assessment bill based on inspection findings. (Para 8 , 9 , 10) |
| 4. appellate authority found assessment to be erroneous. (Para 12 , 13 , 14) |
| 5. arguments against the appellate authority's decision. (Para 15 , 16 , 17) |
| 6. respondent disputes the legality of the inspection and assessment. (Para 19 , 20 , 21 , 22 , 23) |
| 7. court observes that inspection findings justify the assessment bill. (Para 26 , 27 , 28 , 29 , 30) |
| 8. court emphasizes compliance with regulations regarding load changes. (Para 33 , 34 , 35 , 36) |
| 9. ruling to quash previous orders and remand for reconsideration. (Para 39) |
JUDGMENT :
KARDAK ETE, J.
1. Heard Mr. S. Banik, learned counsel for the petitioners. Also heard Mr. S.P. Roy, learned counsel for the respondent No. 1. None appeared for respondent No. 2.
2. By filing this writ petition, the petitioners have challenged the order dated 21.10.2013, passed by the learned Appellate Authority in Appeal No. 13/2013, whereby the final assessment bill amount Rs. 7,22,617/- dated
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