Hon’ble Ashok Bhushan, J.—We have heard Shri B.C. Rai, learned counsel for the petitioner and Shri Rajenda Kumar Mishra, learned counsel appearing for the respondents.

2. Counter and rejoinder-affidavits having been exchanged between the parties, with the consent of the learned counsel for the parties, we proceed to decide the writ petition finally.

3. By this writ petition, the petitioner, proprietor of M/s. Monex Glass Private Limited has challenged the order dated 30.9.2009, by which the Executive Engineer finalized the theft assessment on the basis of checking dated 16.8.2009. Petitioner has also prayed for appropriate writ, order or direction declaring the meter testing report dated 3.9.2009 as illegal and arbitrary.

4. Brief facts of the case which emerge from the pleadings of the parties are:That the petitioner, had a contracted load of 498 KVA from the Dakshinanchal Vidyut Vitran Nigam Limited (hereinafter called the “Corporation”). Two meters have been installed by the Corporation i.e. main meter in the meter room and one out door meter installed outside the factory premises at the same line. On 20.8.2008, the Officers of the Corporation inspected the main meter an