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IN THE HIGH COURT OF KERALA AT ERNAKULAM
P.M.MANOJ
Khemka Flour Mill (P) Ltd. – Appellant
Versus
Keral State Electricity Board Ltd. – Respondent
| Table of Content |
|---|
| 1. facts of load enhancement application and inspection leading to assessment. (Para 2 , 3) |
| 2. petitioner's challenge to inspection validity and respondents' jurisdictional defense. (Para 5 , 6 , 8 , 9 , 10 , 11 , 12) |
| 3. statutory mandate for assessing officer to prepare site mahazar under section 126. (Para 14 , 15 , 16 , 17 , 18 , 19) |
JUDGMENT :
P.M. MANOJ, J.
1. The writ petition is preferred challenging Ext.P7, P8, P9, P10, P11 and P15. Specifically, Ext.P7 is the site mahazar; P8 is the penal bill; P9 is the provisional assessment order; P10 is the calculation statement; P11 is the notice directing regularisation; and P15 is the final assessment order passed by the 2nd respondent.
2. The petitioner is engaged in the processing, production, and sale of wheat products. With the intention of entering the retail segment via 'Chakki Atta' consumer packets, the petitioner submitted an application to enhance the contract demand from 280 KVA to 400 KVA.
3. During the pendency of this application, an inspection was conducted at the petitioner’s premises on 17.01.2017 by the Anti- Power Theft Squad, Kottayam, under Section 126 of the Electricity Act. Consequently, Ext.P7 site m
Inspection under Section 126 Electricity Act vitiated if site mahazar prepared by Sub-Engineer instead of designated Assistant Engineer Assessing Officer.
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....
Mandatory procedural compliance in electricity inspections under Supply Code requires on-site preparation and service of inspection report; non-compliance, including no proper report or alternative s....
The court emphasized procedural compliance and the necessity for rigorous assessment in determining unauthorized electricity loads, highlighting arbitrariness in prior determinations.
Procedures for assessing unauthorized electricity use can rely solely on record inspections without necessitating physical site reviews, as per Section 126 of the Electricity Act.
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 established that the burden of proof lies on the consumer to demonstrate the actual period of unauthorized electricity use to challenge assessments under Section 126(5).
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