C.R “ .”

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON TH TUESDAY, THE 10 DAY OF SEPTEMBER 2024 / 19TH BHADRA, 1946 WP(C) NO. 31126 OF 2016 PETITIONER:

ADMINISTRATOR, DIVINE RETREAT CENTRE, MURINGOOR P.O., PIN- 680 309, THRISSUR DISTRICT.

BY ADV SRI.WILSON URMESE RESPONDENTS:

1 THE ASSISTANT ENGINEER, ELECTRICAL SECTION, KERALA STATE ELECTRICITY BOARD LTD, MELOOR, PIN- 680 311.

2 THE DEPUTY CHIEF ENGINEER, ELECTRICAL CIRCLE, KERALA STATE ELECTRICITY BOARD LTD., IRINJALAKUDA, PIN- 680 121.

3 KERALA STATE ELECTRICITY BOARD, VYDHUTHI BHAVAN, PATTAM, THIRUVNANATHAPURAM REPRESENTED BY ITS SECRETARY.

BY ADVS.

SRI.B.PREMOD SRI.AJIT JOY SRI.ANEESH JAMES(K/214-D/2008)

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

10.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

HARISANKAR V. MENON, J.

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WP(C)No.31126 of 2016 -------------------------------------------

Dated this the 10^th day of September 2024

JUDGMENT

The petitioner is a charitable institution registered under the provisions of the Income Tax Act, 1961. The petitioner has filed the captioned writ petition challenging Ext.P7 final assessment order issued by the 1^st respondent herein, alleging unauthorised use of electricity as well as misuse of electric connection.

2. The short facts necessary for the disposal of this writ petition are as follows:

The petitioner, it is stated, was holding an electricity connection under HT II Tariff. The connected load of electricity was to the extent of 120KVA. It is pointed out that, on account of increase in connected load to 300KVA, an appropriate application was preferred before the board for such enhancement as well as additional power allocation. The application was processed by the board and Ext.P2 dated 07.10.2015 was issued by the 2^nd respondent. It may straightaway be noticed that, Ext.P2 has been issued with specific reference to the request made by the petitioner dated 18.10.2014. As per Ext.P2, the petitioner was directed to carry out the work required for the additional power allocation. It is pointed out that the petitioner, on the basis of Ext.P2 had started the additional work also.

3. However, on 17.12.2015, an inspection was carried out in the premises of the petitioner by the APTS. Ext.P3 is the Mahazar prepared pursuant to the said inspection. It is noticed that in Ext.P3 Mahazar, there is a specific endorsement to the effect that the security seals as regards the meter were intact and also that the meter was functioning properly. However, in the Mahazar, the fact that, an educational institution was running in the first floor of the building is recorded.

4. On the basis of Ext.P3 Mahazar, proceedings were initiated against the petitioner culminating in the issue of provisional assessment order dated 30.07.2016 produced as Ext.P4 in this writ petition. In the provisional assessment order, the allegation is to the effect that, there was an unauthorized additional load of 470.95 KVA and a misuse to the extend of 94.5 KVA. Ext.P5 is the provisional assessment bill forming part of Ext.P4 provisional assessment order. The petitioner submitted a detailed objection dated 04.08.2016 produced as Ext.P6. In Ext.P6, one of the main objections raised by the petitioner was with reference to the provisions under Regulation 155(9) of Kerala Electricity Supply Code, 2014 (hereinafter referred to as the ‘Code’ for short). The petitioner had also raised various contentions with reference to the application of Regulation 153 (15) of the Code. However, by the impugned order at Ext.P7 dated 29.08.2016, the assessment was finalised by the 1st respondent herein, finalising the proposals contained in the provisional order. A total demand to the extent of Rs.30,12,016/- towards penal charges was raised against the petitioner.

5. It is aggrieved by the above Ext.P7 order, that the petitioner has filed the captioned writ petition.

6. A detailed counter afÏdavit