Challenging order dated 15.10.2008 passed in Appeal No. 10 of 2008 whereby, the Appellate Authority has reduced the amount calculated by the Assessing Authority, the present writ petition has been filed.

2. The brief facts of the case are that, electric connection load at the unit of the respondent no. 2 was enhanced from 200 KVA to 500 KVA. On 27.05.2008, the unit of the respondent no. 2company namely, M/s Vaishnavi Steel Industries was inspected. While changing the Modem installed in the energy meter, when it was noticed that the terminal connection was damaged on further inspection, it was found that two plastic seals of top cover of CTPT Combined Meter Unit was found broken. A copy of the inspection report dated 27.05.2008 was served upon the representative of the respondent no. 2. On the basis of the written report of the Assistant Electric Engineer, Mohanpur P.S. Case No. 94 of 2008 was lodged for the offence under Section 135 of the Electricity Act, 2003. A provisional bill for Rs. 87,62,000/was issued to the respondent no. 2, to which it submitted its objection and the final assessment order was passed on 15.07.2008 whereby, loss to the petitioner was determined at