JUDGMENT

Kerala State Electricity Board (hereinafter called KSEB) has challenged the order of the appellate authority allowing the appeal No.109/2015 preferred against the assessment order on various grounds.

2. The facts in brief are that, on 20.11.2017, the Anti-

Power Theft Squad (APTS), Thiruvananthapuram unit of KSEB along with ofÏcers of electrical section conducted a surprise inspection in the factory premises of 2nd respondent. Accordingly, a site mahazar Ext.P1 dated 20.11.2007 was prepared detailing the additional unauthorised load allegedly detected during the inspection. The additional load detected was 215 KW equal to 253 KVA. The sanctioned load was 240 KVA. The inspection details of the unauthorised load was forwarded to Special OfÏcer, Revenue and on that basis, provisional bill demanding an amount of Rs.10,65,732/- was forwarded to the 2nd respondent. The 2nd respondent submitted an objection which were to be decided within 30 days though it was not decided in

30 days and final assessment order was passed on 30.08.2008 where a partial relief was given to the consumer. The said order was challenged before the Deputy Chief Engineer, which was disposed on 24.05.2010. The