The main legal point established in the judgment is the significance of ascertainable unauthorised use of electricity and the calculation of the period for assessment under the provisions of the Electricity Act, 2003.

JUDGMENT :

A.K. MISHRA, J.

1. The Order dated 13.07.2017 in dismissing the writ petition bearing W.P.(C) No.13047 of 2015 by the learned Single Judge is assailed in this appeal by the appellant-petitioner. By such dismissal, the prayer to interfere with the order of appellate authority U/s.127 of the Electricity Act, 2003 was not acceded to.

2. Facts are encapsulated thus:-

M/s. Satguru Metals & Power Pvt. Ltd. is a power intensive industry at Gariamal under Rajgangpur Sub-Division. For electricity consumption it had entered into an agreement on 5.6.2009 with Western Electricity Supply Company of Odisha (in short "WESCO") and thereby was allotted Consumer No.358 P(II) RRKL/3-0191 with contract demand of 5700 KVA.

2.(a) On 11.12.2010, a surprise inspection was conducted by the present appellant-assessing officer in presence of police and other officers. Abstraction of power supply from 33KV line of the distribution system by means of taping (hooking) was detected. Connected insulated copper conductor, ropes, hand gloves, cement plastic bags, foot wears were detected. The officers could not enter inside as the consumer-company did not co-operate and Inventory Report was pasted on the wall.

2.(b) On 21.12.2010, the assessing officer-cum-Executive Engineer, RED Rajgangpur issued a provisional assessment order U/s.126(1) and 126(2) of the Electricity Act, 2003 demanding Rs. 2,23,02,241/- for unauthorised abstraction of electricity. The consumer-company had filed objection on 27.12.2010 raising plea that there was no inspection and assessment for making demand was illegal.

2.(c) On 29.12.2010, rejecting such objection, the provisional assessment order was made final U/s. 126(3) of the Electricity Act, 2003.

2.(d) Against such final order of assessment and disconnection notice, the consumer-company filed writ petitions bearing W.P.(C) Nos.176 and 763 of 2011 and pursuant to the interim order passed by the writ court, the consumer had deposited Rs.50.00 lakhs for restoration of power supply. On 11.09.2012, both writ petitions were disposed of giving liberty to the consumer-company to prefer the appeal U/s. 127 of the Electricity Act, 2003 within a period of 30 days from the date of order.

2.(e) The consumer-company instead of preferring appeal U/s.127 of the Electricity Act, 2003, filed writ appeal bearing W.A. No.425 of 2012 which was dismissed on 20.12.2012. Thereafter on 31.01.2013, the consumer-company had preferred the appeal U/s.127 of the Electricity Act bearing No.A.F.O.-3 of 2012-13 before the appellate authority-cum-S.E.-cum-Electrical Inspector, Rourkela. The appellate authority vide its order dated 6.6.2015 considered the appeal as directed by the High Court and held that the consumer-company was not provided with the mandatory reasonable opportunity to appear before the Assessing Officer for making the provisional order final as per Section 126(3) of the Electricity Act, 2003.

2.(f) The appellate authority also ascertained the unauthorised use of electricity on the basis of dump report submitted by Assessing Officer. For working out the same, he took the difference of meter reading of Sundargarh Sub-station and consumer M/s. Satguru Metals and Power Pvt. Ltd. with T & D loss, and found that unaccounted energy was drawn from the system and thereby energy was unauthorisedly consumed by the consumer-company. He concluded that the period of such abnormal drawal was from the month of November, 2010 till the time of dis-connection i.e. on 11.12.2010. Accordingly, he fixed the penalty twice of the applicable rates of energy charges, which was calculated to be Rs.31,01,130/-.

3. The said order of the appellate authority was challenged in the writ petition bearing W.P.(C) No.13047 of 2015. Before the learned Single Judge, the contention was confined to only two points i.e. (i) acceptance of appeal after prescribed period U/s.127 of the