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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
| 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
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