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2025 Supreme(Online)(Ker) 43700
IN THE HIGH COURT OF KERALA AT ERNAKULAM
MOHAMMED NIAS C.P., J
JAMES GEORGE.K. – Appellant
Versus
THE KERALA STATE ELECTRICITY BOARD LIMITED – Respondent
WP(C) NO. 30598 OF 2023
For the Appellants/Petitioners: SRI.B.S.SWATHI KUMAR, SMT.ANITHA RAVINDRAN, SRI.HARISANKAR N UNNI, SMT.VINEETHA BOSE, SMT.KAVYA M.
For the Respondents: SRI.RIJI RAJENDRAN, SRI. B. PREMOD, SC.
An appellant must challenge a revised order through the appropriate appeal under the Electricity Act when aggrieved by the assessment made by the electricity board.
Headnote:The petitioner challenged the final assessment order against an under-collection charge under the Electricity Act, 2003. The Appellate Authority set aside the prior assessment and directed a revised order to be issued. The court maintained that a proper appeal must be pursued against the revised order. No party's rights were prejudiced in closing this writ petition.
| Table of Content |
|---|
| 1. dispute over electricity tariff assessment (Para 1 , 2 , 3) |
| 2. obligation to appeal revised assessment if aggrieved (Para 5 , 6) |
| 3. final ruling on the writ petition (Para 7) |
JUDGMENT
The petitioner is stated to be the owner of a commercial building in Ward No.11 of the Corporation of Calicut. The petitioner was assessed under the LT-VII A tariff, which applies to commercial buildings. Pursuant to an inspection, a provisional assessment order was passed under Section 126 of the Electricity Act , 2003. Though the petitioner objected to the same, the final assessment order was passed on 12.12.2022, which was challenged by the petitioner before the Kerala State Electricity Appellate Authority.
2. By order dated 13.07.2023, the Appellate Authority passed the following decisions:-
“1. The final assessment order issued by the respondent vide proceedings No.DB06/ASSESSMENT/ESD NDK/2022-23/491 DATED 12.12.2022 for Rs.4,45,369/- is hereby set aside.
2. The Assessing Officer is directed to issue revised assessment order within 15 days for the unauthorised use of 12160 watts connected load for a period of 12 months immediately preceding the date of inspection, at twice the rate for both fixed charges and energy charges under LT VI C tariff. Due credit shall be given to the proportionate energy charges remitted by the appellant under LT VII A tariff during the assessment period.
3. Excess amount remitted if any, shall be refunded with interest as per the regulation 158(18) of Kerala Electricity Supply Code
2014.”
3. Pursuant to the directions of the Appellate Authority, the Board issued Ext.P5 revised order on 10.08.2023, making a demand for Rs.1,30,989/- after giving credit to the amounts paid as directed in the appellate order. The petitioner challenges the order passed by the Appellate Authority, and the consequential order is Ext.P5.
4. After hearing both sides, this Court has passed an order on
04.06.2025 as follows:-
“There will be a direction to the Electricity Board to file a statement as to how the charges were calculated in Ext.P5 order following Ext.P4 appellate order. The statement shall also state where the entire amount paid by the petitioner under the LT VII A tariff has been given credit to, while computing the charges in Ext.P5. The statement shall be filed within three weeks. Post on 25.06.2025.”
5. Pursuant to the directions, the Board has filed a statement producing a calculation statement of the final assessment dated 12.12.2022 and also the calculation statement of the revised assessment dated 10.08.2023. It is the specific case of the Board that the entire amount paid by the petitioner under the LT VII A tariff has been duly given credit to, and only the balance amount, after adjusting such payments, has been demanded in the revised assessment, Ext.P5.
6. If the petitioner is aggrieved by the revised assessment order, issued following the directions of the Appellate Authority in Ext.P4, the petitioner has to challenge the same in an appeal under Section 127 of the Electricity Act , more so since the computation of the amount by the Board is under challenge in the writ petition, requiring a factual adjudication.
7. Without prejudice to the right of the petitioner to challenge Ext.P5 and without prejudice to his contentions, this writ petition is closed. The time spent between 15.09.2023 and this date will be excluded for the purpose of computing the period of limitation for filing the appeal.
This writ petition is disposed of as above.
