JUDGMENT

Mohammed Nias.C.P . J.

The Kerala State Electricity Board has filed this writ appeal challenging the judgment dated 24.08.2022 that dismissed the writ petition filed by the Board. The Board had challenged the appellate authority's order, Ext.P10, rendered in Appeal No.7 of 2019, preferred by the third respondent herein. By Ext.P10 order, the appellate authority found that an assessment has been made at two times the rate in LT VI F tariff for both the fixed charges and proportionate energy charges on account of the detection of the unauthorized additional load for a period of 12 months prior to the date of inspection. The Board relied on the judgment of this Court in

WP(C)No.31025 of 2008 and connected cases dated 12.04.2017 [ Sulabha Marketing Pvt. Ltd. v. Kerala State Electricity Board Ltd. [2017 (3) KHC 563] and set aside the final assessment order issued on 2.11.2018 and the assessing officer was directed to issue a revised assessment within 15 days at two times the rate in LT VI F tariff, for the fixed charges only on account of the unauthorized additional load of 6KW for a period of 1