GAHC010023612019

2025:GAU-AS:360

THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/828/2019

M/S. GANAPATI ROLLER FLOUR MILLS

A PROPRIETORIAL CONCERN HAVING ITS PLACE OF BUSINESS AND OFFICE AT KAYAL BUILDING, COLE ROAD, DIBRUGARH TOWN, DIST.

DIBRUGARH, ASSAM, OWNING A FLOUR MILL AT MOHANBARI HINDU GAON, AT P.O. LAHOAL, DIST. DIBRUGARH, ASSAM, DULY REP. BY ITS PROPRIETOR NAMELY SRI MANOJ KAYAL, SON OF LATE SANWARMAL

KEYAL, A RESIDENT OF COLE ROAD, DIBRUGARH TOWN, DIST.

DIBRUGARH, ASSAM.

VERSUS

ASSAM POWER DISTRIBUTION COMPANY LTD. AND ANR.

A GOVT. OF ASSAM, UNDERTAKING DULY INCORPORATED UNDER THE

COMPANIES ACT 1956 HAVING ITS OFFICE AT BIJULEE BHAWAN, PALTAN

BAZAR, GUWAHATI- 781001, DULY REP. BY ITS CHAIRMAN-CUM-

MANAGING DIRECTOR.

2:THE AREA MANAGER/ASSESSING OFFICER

INDUSTRIAL REVENUE COLLECTION AREA

APDCL

DIBRUGARH

Advocate for the Petitioner : MR. S K KEJRIWAL, B SARMA,MR. G. DUTTATRAY,MR P K

BORA,MR S J SAIKIA,MR. N N DUTTA,MR P BARUAH,DR. ASHOK SARAF,MS. S KEJRIWAL

Advocate for the Respondent : SC, APDCL, MR. P N GOSWAMI

Date of Hearing :05.12.2024 Date of Judgment :08.01.2025 :::BEFORE:::

HON’BLE MR. JUSTICE KARDAK ETE JUDGMENT AND ORDER (CAV)

Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. P. K. Bora, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel,APDCL, representing all the respondents.

2. By filing this writ petition, the petitioner haschallenged the Inspection Report, Seizure and the letter dated 12.04.2017, proceedings arising out of Dibrugarh Special P.S. APDCL Case No.108/2017 and the final assessment order and bill dated 30.01.2019, issued by the Area Manager, DIRCA, APDCL, Dibrugarh, whereby the petitioner is held to be indulged in malpractice and consequent thereto, a final bill assessment amounting to Rs.65,28,996.00 (Rupees Sixty five lakhs twenty eight thousand nine hundred and ninety six) only is served to the petitioner for payment by affirming the provisional bill issued to the petitioner.

3. The facts of the case, in brief, are that the petitioner is a proprietorship concern having its place of business at Dibrugarh, Assam, engaged in manufacture and sale of Hathi Brand Atta, Maida and Suji and for the purpose, owns a Flour Mill and its transactions/activities are undertaken in the trade name of M/s Ganapati Roller Flour Mills. The petitioner is provided with electricity connection with a load of 285 KW and for the purpose of billing, Meter No.ASE18844 was installed. The charges for installation of the Meter and CT & PT set were borne by the petitioner and the same were supplied by the respondent authority. The metering installation was inspected from time to time and during such installation, everything was found to be in order. The Meter Reader visits the petitioner’s premises every month and used to record the meter reading. During such visit, nothing adverse whatsoever was found with the seal or the meter.

4. On 12.04.2017, the Inspection team of the respondent authority visited the petitioner’s premises and inspection was conducted and accordingly, inspection report was prepared, which reads as under:

“A routine inspection is done on the consumer premises and on inspection, it is found the paper seal on both sides of the meter bearing Sl. No.2803693(L) and 2803692 (R) found cut and re-fixed with glue. So the meter is opened in presence of consumer and found local soldering spot on the CT’s secondary terminals on the PCB and also the steel plate covering the CT’s secondary on the PCB is found missing. So the team considered it as a fit case of tampering of the energy meter. The Area Manager, DIRCA and AGM, DED is requested to do necessary action as per APDCL norms. The CT&PT set cannot be checked as sub-divisional officials cannot provide the ladder because they are busy in restoring power supply work caused by storm damaged.”

5. A Seizure List dated 12.04.2017 was also prepared. It is contended that before leaving the petit