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, 2003.

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. In addition to that the Petitioner has also sought for refund of an amount of Rs.32,78,365/- or to adjust the same against future dues.

3. The Petitioner Company who is engaged in the business of plantation, manufacture and sale of black tea had taken a connection from the Respondent Authorities with a sanctioned load of 620 KW and in that regard, a meter bearing No.ASB26400 was installed. The Contract Demand as per the Agreement entered into by and between the Petitioner and the APDCL Authorities was 403 KW. It was also mentioned in the said Agreement that the Seasonal Contract Demand from April to November would be 474 KVA and during the period from December to March which is the off season, the contract demand would be 190 KVA.

4. The materials on record show that on 09.01.2016, an inspection was carried out by the Respondent No.3 and during the inspection, it was found that the meter cover seals and meter terminal cover seals were in tampered condition. The meter cabinet glass was also found in broken condition. It is the finding of fact arrived at by the Assessing Officer as well as also by the Appellate Authority that the meter data was downloaded and analyzed and found that the meter cover opened, tampered, logged on 28.07.2014 at 11:50 hours which is more than one year from the date of the inspection. The tampered meter was withdrawn for further testing/analysis and a new laboratory tested meter was installed in the Petitioner's premises. The withdrawn meter was properly sealed in the presence of the Petitioner’s representative and taken to the MTI Laboratory, Jorhat, for further action.

5. The materials on record further show that in terms with Section 126 of the Electricity Act, 2003 (for short ‘the Act of 2003’), a Provisional Assessment Bill amounting to Rs.1,50,09,966/- (One crore fifty lakh nine thousand nine hundred sixty-six rupees) was served upon the Petitioner on 11.01.2016. The Petitioner submitted an objection and a hearing was conducted on 02.05.2016 and the Provisional Assessment Bill was made final vide an order dated 03.05.2016. Being aggrieved, the Petitioner preferred an Appeal under Section 127 of the Act of 2003 which was registered and numbered as Appeal No.3/2017.

6. The Petitioner paid 50% of the Final Assessment Bill on 06.04.2016 before finalization of the appeal proceedings. The learned Appellate Authority vide an order dated 26.07.2017 came to a finding that the Final Assessment Bill served upon the Petitioner on 20.05.2016 was justified. However, the Appellate Authority was further of the opinion that 20% of the penalty amount is required to be waived subject to outstanding assessment bill payment is paid within 30 days from the date of the issuance of the said order and accordingly there was a direction for issuance