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
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 material
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.
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