1. This writ petition is directed against the final assessment order dated 16 December 2011 on the file of Superintending Engineer, Electricity Department, Puducherry, whereby and whereunder the petitioner was directed to pay the assessment charges on account of the alleged unauthorised use of electricity.

The facts:

2. The petitioner is a Small Scale Industry functioning at Karaikal. The Electricity Department, Government of Puducherry has sanctioned High Tension Service Connection to the petitioner vide H.T.S.C.No.721 at R.S.No.83/1 Nagaore Main Road, Melavanjore, T.R. Pattinam, Karaikal. The petitioner is engaged in the manufacture of Ferro Silicon and it was established way back in the year 1999.

3. The Electricity Department has provided an electronic meter to record the consumption. The Meter is stated to be a tamper proof one and no pilferage or theft of energy or misuse of power can be done without being recorded in the meter. The Junior Engineer attached to T.R. Pattinam Electricity Circle used to take meter readings every month through a common meter reading instrument by downloading the readings stored in the meter. The datas like billing date, load survey data,