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R. VIJAYAKUMAR
Ramasubbu Ginning Factory, Represented by its Proprietor A. Subbaram – Appellant
Versus
Superintending Engineer, Tamil Nadu Electricity Board – Respondent
ORDER :
(Prayer: This Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the second respondent in his Final Assessment Notice in Ka.No.AEE/Substation/RJM/Ko.Kattu/Aa.No.480, dated 01.04.2014 and quash the same as illegal, arbitrary, without the authority of law and against the provisions of the Electricity Act, 2003 and Electricity Supply Code and consequently direct the second respondent to give refund/adjust of Rs.1,50,000/- already collected from the petitioner towards provisions assessment.)
1. The present writ petition has been filed challenging an order of the second respondent in issuing a final assessment order arising under Section 135 of the Electricity Act, 2003.
2. According to the petitioner, they are having a LT service connection in Survey No.171 and they are running a ginning factory. On 12.01.2010, the electricity meter got burnt and immediately, on the same day, the petitioner has informed the same to the second respondent herein. The second respondent had conducted an inspection on 17.01.2010. After inspection, the second respondent had suspected theft of energy and they initiated pr
The enforcement of procedural regulations is essential before imposing penalties for electricity theft, relying on expert findings and proper cause establishment.
The court affirmed that unauthorized use of electricity was established through tampering with the meter, justifying the final assessment bill under 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's decision emphasized the authority of the respondent authorities to invoke specific regulations under the Electricity Act and upheld the final assessment order.
The court upheld the validity of the assessment bill for unauthorized use of electricity based on proven tampering of meters, affirming the appellate authority's findings.
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