The issues involved in these original petitions are identical and therefore, these original petitions are heard together and disposed of by this common judgment. O.P.Nos.26123 and 27988 of 1999 are filed by the same petitioner challenging demands for penal and additional electricity charges in respect of unauthorized load and incorrect meter for different periods and O.P.No.29518/1999 is filed by another petitioner challenging similar demand. Since the questions of law involved are the same in all the three writ petitions, I shall first decide those questions of law in O.P.Nos.26123 and 27988 of 1999 and then apply the same to the fact situation in O.P.No.29518 of 1999. O.P.Nos.26123 and 27988/1999:

2. Thepetitioner is engaged in the business of running a freezing plant in the name and style of "Deep sea Products". The plant has an electricity connection with a power meter and a light meter, for a total power allocation of 72 KW. On 6.1999, the Anti-Power Theft Squad of the 1st respondent Electricity Board, inspected the electrical installation of the petitioner and prepared Ext.P1 mahazar, which was got signed by an operator of the petitioner, in which, it was recorded t