The assessment for unauthorized electricity use must be grounded in factual inspections and regulatory definitions, adjusting the calculation period accordingly.

JUDGMENT :

DEVASHIS BARUAH, J.

Heard Mr. M. Saikia, the learned counsel appearing on behalf of the Petitioner in both the writ petitions and Mr. B. Chowdhury, the learned Standing counsel appearing on behalf of the Respondents in both the writ petitions.

2. Both the writ petitions are interrelated and as such taken up for disposal by this common judgment and order.

PREFACE:

3. The Petitioner has assailed the order passed by the learned Appellate Authority dated 08.12.2023 in Appeal No.4/2023 in WP(C) No.81/2024. The reassessment bill so prepared in pursuance to the order passed by the learned Appellate Authority dated 08.12.2023 in Appeal No.4/2023 i.e. the Bill dated 30.12.2023 is the subject matter of challenge in WP(C) No.646/2024.

BRIEF FACTS:

4. A Tea Estate in the name and style of Rosekandy Tea Estate is a consumer of the Assam Power Distribution Company Limited (for short ‘APDCL’) under the Cachar Electrical Circle since 1978 in the category of HT, Tea, Coffee and Rubber etc.

5. It is relevant to take note of that in the year 2010, an agreement was entered into by and between the Rosekandy Tea Estate (hereinafter referred to as ‘the Petitioner's Tea Estate’) with APDCL. In terms with the said Agreement dated 02.09.2010, the sanctioned load was 747 KVA which is equivalent to 635 KW. The connected load was 746 KVA which is equivalent to 634.061 KW. Taking into account that the Petitioner's Tea Estate falls within the category of tea, coffee and rubber, the seasonal contract demand was 485 KVA which is equivalent to 412 KW. This seasonal contract demand was for the period from April to November. During the off- season, the agreed contract demand was 300 KVA which is equivalent to 255 KW. The off-season contract demand was for the period from December to March.

6. It is very pertinent to take note of that at the time when the agreement was entered into on 02.09.2010, the list of electrical connected load as on 07.10.2010 was furnished wherein the total connected load was shown as 634.172 KW. The said list of electrical connected load is a part of the agreement dated 02.09.2010 which is Annexure-2 to WP(C) No.81/2024.

7. The materials on record further show that in the year 2017, another agreement was entered into by and between the Petitioner’s Tea Estate and the APDCL whereby the sanctioned load was 747 KVA (635 KW), connected load was 747 KVA (635 KW) and the seasonal contract demand was 485 KVA (412 KW) and the off-seasonal contract demand was 403 KVA (342.55 KW).

8. At this stage, it is very pertinent to take note of that after the agreement was entered into on 17.07.2017, an inspection was carried out on 22.08.2017. The said document is kept on record and marked with the letter “Y”. In terms with the said inspection so carried out, it was found that the connected load was 635 KW corresponding to 747 KVA.

9. The materials on record further show that on 24.05.2018, an inspection was carried out in the Petitioner's Tea Estate and it was found that within the premises of the Petitioner's Tea Estate, the total connected load was 804 KW. In addition to that, it was also found that there was excess load drawal of 253.64 KW against irrigation. Accordingly, the total detected load was 804 KW + 253.64 KW = 1057.64 KW.

10. Basing upon the said inspection carried out, a provisional bill was submitted to the Petitioner under Section 126 of the Indian Electricity Act, 2003 (for short ‘the Act of 2003’) on 14.06