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Administrator, Divine Retreat Centre – Appellant
Versus
Assistant Engineer, Electrical Section – Respondent
JUDGMENT :
The petitioner is a charitable institution registered under the provisions of the Income Tax Act, 1961. The petitioner has filed the captioned writ petition challenging Ext.P7 final assessment order issued by the 1st respondent herein, alleging unauthorised use of electricity as well as misuse of electric connection.
2. The short facts necessary for the disposal of this writ petition are as follows:
The petitioner, it is stated, was holding an electricity connection under HT II Tariff. The connected load of electricity was to the extent of 120KVA. It is pointed out that, on account of increase in connected load to 300KVA, an appropriate application was preferred before the board for such enhancement as well as additional power allocation. The application was processed by the board and Ext.P2 dated 07.10.2015 was issued by the 2nd respondent. It may straightaway be noticed that, Ext.P2 has been issued with specific reference to the request made by the petitioner dated 18.10.2014. As per Ext.P2, the petitioner was directed to carry out the work required for the additional power allocation. It is pointed out that the petitioner, on the basis of Ext.P2 had started the additiona
The court ruled that the petitioner could not invoke writ jurisdiction due to the availability of an alternate remedy under the Electricity Act, and that the provisions of Regulation 153(15) were mis....
(1) Unauthorised use of electricity – Overdrawal may lead to a disastrous situation being prejudicial to public at large – Overdrawal of electricity in excess of sanctioned/connected load may disturb....
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.
Electricity - On a reading of Section 126 of the Act, 2003 and Regulation 27A, it is clear that a clear cut procedure is prescribed for dealing with unauthorised load, and merely because the Billing ....
Unauthorized use of electricity requires actual consumption beyond contracted load; mere extension of load without use does not constitute violation.
Electricity - Unauthorized use of electricity - Assessment of electricity charge contemplated in this section is immediately after disconnection but before lodging complaint and that too for the purp....
Unauthorized use of electricity includes misuse or malpractices while using electricity, and the assessing officer is legally bound to pass a final assessment order after considering objections.
Unauthorized use of electricity under Section 126 requires actual consumption beyond authorized load; mere extension of load without use does not qualify.
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