JUDGMENT

The present Writ Petition has been filed at the instance of the Kerala State Electricity Board against the order of the Kerala State Electricity Appellate Authority dated 28.6.2019 rendered in appeal No.75/2019 preferred by the consumer against the demand raised for Rs.3,04,727/-.

2. An electric connection bearing consumer No.3870 with a load of 45841 watts of LT VII A tariff was installed at the premises of the consumer – third respondent who is running a business under the name and style 'Nikshan Electronics'. On 21.3.2017, Antipower Theft Squad (APTS) of the KSEB conducted inspection at the premises of the third respondent and site mahazar was prepared by the Sub Engineer assessing a provisional assessment to Rs.4,95,643/- on 25.3.2017 alleging that the consumer had an unauthorised additional load (UAL) of 24384 watts over and above the sanctioned load. The consumer preferred an objection before the assessing officer and the demand was revised to Rs.55,334/- which was deposited by the consumer.

3. After one year, consequent to the audit report dated 28.3.2018 of the Regional Audit Officer, a demand of Rs.3,43,989/- was raised alleging the amount of penalisation for the su