The show cause notice must contain material particulars, and parties must be provided with a fair opportunity to contest allegations. The Civil Court has jurisdiction to try suits challenging electricity-related matters.

The defendants in O.S. No. 379 of 1996 on the file of the learned Additional District Munsif, Tuticorin, are the appellants in this second appeal. The Plaintiff/respondent herein has filed the suit for a declaration to declare that the show cause notice dated 26.09.1994 issued by the appellants is null and void and for a consequential injunction restraining the appellants or their men from in any manner disconnecting the high tension electricity service connection provided to them bearing HTSC No.71. The suit was dismissed and the appeal filed by the respondent thereagainst was allowed by the first appellate Court, hence, the present second appeal has been filed by the appellants/ electricity Board.

2. For the sake of convenience, the parties shall be referred to as per their litigative status in the suit as 'plaintiff' and 'defendants' respectively.

3. The plaintiff filed the suit contending that they are the consumers of high tension energy supplied by the defendants bearing HTSC No.71. According to the plaintiff, the defendants used to carry out an inspection on 27th of every month and note down the meter reading. Such meter reading taken by the defendants up to August 1994 and the consumption charges payable thereof has been promptly paid by the plaintiff. While so, on 23.09.1994, at about 9.00 pm, the factory of the plaintiff was inspected by the Assistant Executive Engineer, Urban (North), Tuticorin; Assistant Executive Engineer, Anti Power Theft Squad, Tuticorin, Assistant Executive Engineer/MRT, Tuticorin and Executive Engineer, Urban, Tuticorin and after inspection, it was reported to the plaintiff that there was theft of electricity energy in the high tension service connection. Based on such inspection, a criminal complaint was also given by the defendants before the Puthiampathu Police Station and a case in Crime No. 290 of 1994 came to be registered for the offence under Sections 39 (1), 44 (3) and 49 (A) Indian Electricity Act, 1910 read with Section 484 of IPC. Thereafter, on 26.09.1994, a show cause notice was issued calling upon the plaintiff to show cause as to why extra levy for having indulged in theft of electricity energy should not be collected from them. According to the plaintiff, the show cause notice dated 26.09.1994 is vague and bereft of any material particulars. The notice is silent as to how many units were pilfered and the duration of such pilferage or under what basis the defendants have come to the conclusion that there was theft of electricity energy in the service connection provided to the plaintiff. According to the plaintiff, as per the terms and conditions of supply of electricity energy, which was in force by then, the defendants are bound to furnish the material particulars to show as to how they have come to the conclusion that there was electricity energy. The show cause notice is silent and it was issued only on the basis of conjuncture and surmises. According to the petitioner, there was no theft of electricity energy, as alleged. On the date of inspection, the inspecting team did not mention that there was theft of electricity energy nor given a report to the plaintiff. The inspecting team did not furnish any copy of the records maintained by them on the date of inspection. The plaintiff also, narrating all these points, have issued a reply notice dated 16.10.1994 to the show cause notice dated 26.09.1994 denying all the allegations made thereunder. While so, on 14.11.1994, the officials of the defendants/electricity board attempted to disconnect the electricity supply provided to the plaintiff, hence, the plaintiff has filed the suit.

4. The defendants/electricity Board has filed a detailed written statement contending that on 23.09.1994, at about 9.00 pm, a surprise inspection was conducted in the factory of the plaintiff by the Assistant Executive Engineer, Urban (North), Tuticorin, Assistant Executive Engineer, Anti Power Theft Squad, Tuticorin, Assistant Executive Engine