JUDGMENT

The Assistant Executive Engineer, Kerala State Electricity Board, has filed this writ petition, challenging Ext.P8 order passed by the Kerala State Electricity Appellate Authority.

2. The second respondent herein is a consumer bearing No.1145256023026 under LT VII A Commercial tariff with a sanctioned connected load of 1600 watts under the Electrical Section, Varkala. Consequent to an inspection conducted by the Anti Power Theft Squad, Thiruvananthapuram, on 20.08.2022, it was found that there was an aggregate load of 17674 watts connected as an unauthorised additional load, which is 16kW over and above the sanctioned load of 1600 watts.

3. A provisional assessment order was issued on 23.08.2022 demanding Rs.3,05,219/-. Later, a final assessment order was issued on 13.09.2022, revising the assessment to Rs.2,94,391/-. The second respondent consumer had challenged the final assessment order before the Appellate Authority, resulting in Ext.P8 order, which is impugned in this writ petition.

4. It is not in dispute that a three-phase connection was effected on 17.07.2020 with a sanctioned load of 1600 watts. In the inspection on 20.08.2022, an unauthorised additional load of 16k