JUDGMENT

Ext.P7 order of the Kerala State Electricity Appellate Authority dated 26.10.2015 has been assailed by the Electricity Board setting aside the demand of Rs.11,73,604/-dated 12.11.2014 issued by them on the allegation of unauthorised use of the electricity by the first respondent -consumer which was reassessed as Rs.3,98,358/-. The first respondent is a consumer of the electricity connection having a consumer No.4356 with a load of 53KW under LT 4A (industrial tariff). On 10.11.2014, inspection squad of the Electricity Board inspected the premises of the consumer and found that illegal abstraction of energy by cutting the pressure lead wire of R phase to the CT meter installed in the premises of the consumer. After provisional assessment of Rs.11,73,604/- as referred above resulted into final assessment of Rs.3,98,352/-. Consumer preferred the challenge in the aforementioned provisional assessment order before the Appellate Authority which has quashed the aforementioned order.

2. Learned Standing Counsel for the Electricity Board submitted that the Appellate Authority have not taken into consideration the mahazar in which the consumer was found to have tampered with the elec