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 service if refused, invalidates assessments.

Ajay Mohan Goel, J.

By way of this petition, the petitioner has, inter alia, prayed for the following reliefs:-

“A. Writ of Certiorari may kindly be issued for the quashment of Judgment Orders passed by Ld. Divisional Commissioner Mandi, in Case No. 38/2015 decided on dated 3-6-2016 vide Annexure P-3 and consequent, Notice dated 21-7-2016 vide Annexure P-11 wherein he has concurred with the final Assessment Orders dated 6-1- 2015 passed by Assistant Executive Engineer, H.P.S.E.B. Ltd. Sub Division Sunder Nagar, District: Mandi, H.P vide Memo NO. HPSEBL/E4/2014-2472-74. As the same was inflicted upon the petitioner's society without conducting any tangible inspection in the presence of authorized persons vis a vis Principal Director of the Institute nor any site inspection note was prepared or got signed from the consumer / petitioner which is in flagrant violation to the provisions of Electricity Act, 2003, as well as against the well settled provisions as laid down in the guidelines for AT 2 AM by the Chief Engineer (Commercial) H.P.S.E.B.Ltd., vide letter dated 19-trar and has also illegally, erroneously taken into assessment of industrial connection Xi-1 (SMS) into account of SIRDA Society.

B. Further, by way of Writ of Mandamus necessary directions be issued to the Respondent authorities to refund half of the amount deposited by the petitioner to the sum of Rs. 9,61, 181 with 16% rate of interest.”

2. Brief facts necessary for the adjudication of the present petition are that the petitioner is a Society engaged in the production of Khadi Goods, Gram Udyog Articles and Brick Kiln Industries alongwith retail sales. In terms of the contents of the writ petition, Assistant Executive Engineer of Sub-Station, Sub-Division, Sundernagar, alongwith other officials of the respondent-Board without any prior notice inspected the premises of the petitioner situated at Kanaid, Tehsil Sundernagar w.e.f. 03.12.2014 to 05.12.2014. During the course of inspection of the premises, according to the respondent-Board, the petitioner was found to have connected electricity load un-authorizedly, for which a provisional order of assessment for unauthorized use of electricity under Section 126 of the Electricity Act, 2003 (hereinafter to be referred as ‘the 2003 Act’) was issued vide letter dated 05.12.2014 (Annexure R-1). The petitioner had filed a detailed reply to the Provisional Assessment Order by mentioning therein that neither the alleged inspection was not done in the presence of the petitioner, no Site Inspection Note was prepared and signed by the consumer, nor the signed Inspection Note was accompanied with the Provisional Assessment Order dated 05.12.2014, which according to the petitioner was a flagrant violation of the provisions of Electricity Act, 2003.

3. As per the petitioner, the objections of the petitioner were not considered by respondent No.2 and a letter dated 29.12.2014 was issued, which was replied to by the petitioner. The petitioner on 01.01.2015 made a request for grant of opportunity to cross-examine the persons who had visited the premises.

4. To cut the issue short, thereafter, a Final Assessment Order was issued by the Authority, dated 06.01.2025, in terms whereof, the petitioner was called upon to deposit Rs.19,22,362/- as penalty/ recoverable charges etc. Copy of the Final Assessment Order is appended with the petition as Annexure P-2/A.

5. The petitioner, feeling agg