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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
DEVASHIS BARUAH
Sanjiv Tea Industry Pvt. Ltd. – Appellant
Versus
The Assam Power Distribution Co. Ltd., Rep. By Its Managing Director – Respondent
| Table of Content |
|---|
| 1. petitioner's challenge to assessment orders. (Para 2 , 3 , 4 , 5 , 6) |
| 2. petitioner's objections regarding seasonal demand considerations. (Para 7 , 8 , 9) |
| 3. court's review of interim order and compliance issues. (Para 10 , 11 , 12) |
| 4. arguments regarding unauthorized use assessments. (Para 13 , 14 , 15) |
| 5. court's hearings and consideration of materials. (Para 16 , 17) |
| 6. court's findings on meter tampering and relevant regulations. (Para 18 , 19 , 20) |
| 7. assessment regulations and their applicability. (Para 21 , 22 , 23) |
| 8. seasonal load assessment and implications. (Para 24 , 25) |
| 9. court's reasoning on assessment basis and penalty issues. (Para 26 , 27 , 28) |
| 10. final ruling on petition and assessment adjustments. (Para 29 , 30) |
JUDGMENT :
DEVASHIS BARUAH, J.
Heard Mr. P. Bhowmick, the learned counsel appearing on behalf of the Petitioner and Mr. K. P. Pathak, the learned Standing counsel appearing on behalf of the Respondent Nos. 1, 2 and 3.
2. The Petitioner herein which is a company engaged in the business of plantation, manufacture and sale of black tea had assailed the order dated 19.09.2017 passed in Review Petition No.1/2017 as well as the Bill dated 03.10.2017. I
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....
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....
The assessment for unauthorized electricity use must be grounded in factual inspections and regulatory definitions, adjusting the calculation period accordingly.
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 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.
The court affirmed that unauthorized use of electricity was established through tampering with the meter, justifying the final assessment bill under the Electricity Act.
Unauthorized use of electricity under Section 126 requires actual consumption beyond authorized load; mere extension of load without use does not qualify.
Unauthorized use of electricity requires actual consumption beyond contracted load; mere extension of load without use does not constitute violation.
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....
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