GAHC010254972024 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/6488/2024 M/S EDEN COLD STORAGE PVT LTD HAVING ITS REGISTERED OFFICE AT N.H. NO. 37, OPP. KAMRUP WEIGH BRIDGE, KHANAPARA, GUWAHATI- 781022, KAMRUP (M), ASSAM, REPRESENTED BY ITS MANAGER, SRI TUPIDHAR GOGOI, SON OF LATE BOGADHAR GOGOI, RESIDENT OF BASISTHA BAKRAPARA, P.O. AND P.S.

BASISTHA, GUWAHATI, PIN- 7810029, DISTRICT- KAMRUP, ASSAM VERSUS ASSAM POWER DISTRIBUTION COMPANY LIMITED AND 3 ORS BIJULEE BHAWAN, PALTAN BAZAR, GUWAHATI-1 REPRESENTED BY ITS CHAIRMAN, ASSAM POWER DISTRIBUTION COMPANY LIMITED, BIJULEE BHAWAN, PALTAN BAZAR, GUWAHATI-1, ASSAM

2:THE MANAGING DIRECTOR ASSAM POWER DISTRIBUTION COMPANY LIMITED BIJULEE BHAWAN PALTAN BAZAR GUWAHATI-1 ASSAM

3:THE AREA MANAGER INDUSTRIAL REVENUE COLLECTION AREA- I ASSAM POWER DISTRIBUTION COMPANY LIMITED BIJULEE BHAWAN PALTAN BAZAR GUWAHATI-1

4:THE SDO GARBHANGA SUB DIVISION ASSAM POWER DISTRIBUTION COMPANY LIMITED GUWAHATI- 3 Advocate for the Petitioner : MRS. P GOSWAMI, MR. SUMANTA TALUKDAR Advocate for the Respondent : SC, APDCL, BEFORE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR

ORDER

Date : 28.04.2026 Heard Ms. P Goswami, Learned Counsel for the Petitioner. Also heard Mr. K P Pathak, Learned Standing Counsel, APDCL, Assam, appearing for the respondents.

2. The petitioner, by way of instituting the present Writ Petition, has assailed the order dated 16.06.2016, issued by the Area Manager, Industrial Revenue Collection, Area-I, APDCL, Assam, finalizing the Provisional Assessment Bill of Rs. 26,07,443/- (Rupees. Twenty Six Lakh Seven Thousand Four Hundred Forty Three Only). The petitioner has also assailed an order dated 15.10.2024, passed by the Appellate Authority in an appeal preferred by the petitioner, against a final order dated 16.06.2016.

3. The facts in brief, requisite for adjudication of the issues arising in the present Writ Petition, as noticed, is as under :

3.1 The Petitioner Company, in the Writ Petition, has projected that it is involved in the business of cold storage since 2001.

3.2 The Petitioner Company, for the purpose of its business, had procured an electric connection with load capacity of 82.41 KW. The electric connection, as given to the Petitioner Company, was capitalized as “Industrial Connection”.

3.3 The Petitioner Company, having un-utilized area within its premises, decided to lease out the area to industrial parties and accordingly, advertisements came to be issued in various newspapers for utilization of the area as godowns. The Petitioner has further projected, in the Writ Petition, that the leasing out of property is to be construed to be a commercial activity and for the purpose, electricity charges are leviableat commercial rates.

3.4 In terms of the various lease agreements executed, the additional space available was let out to various other firms, for the purpose of utilization of the same as godown, as well as for other activities.

3.5 The Petitioner Company, accordingly, submitted applications for being sanctioned a commercial connection. Accordingly, authorities of the Respondent Company visited the premises of the Petitioner on 05.03.2016 and prepared a connected Load Report. It is projected that the Inspection Report segregated the load being utilized by the industrial unit of the Petitioner Company, as well as the load that would now be used by the entities, to whom the additional space in the premises, was so leased out.

3.6 Basing on the said Inspection Report, the APDCL authorities, vide a communication dated 11.03.2016, issued a notice to the Petitioner Company, alleging that it was directly or indirectly involved in the act of malpractice, as defined in Clause 5.A.3.2 of the Assam Electricity Regulatory Commission (Electricity Supplies Code & Related Matters) Regulations, 2004, first amendment 2007, read with Section 50 of the Electricity Act, 2003. The petitioner was provided with an opportunity to file its