J U D G M E N T

The petitioner is a Low Tension (LT) consumer of electricity for industrial purposes. According to the petitioner, the tariff applicable to him is LT IVA, and the contract demand was 133 kVA with a connected load of 119 kW. In the month of September, 2017, there was an inspection by the Anti-Power Theft Squad at the premises of the petitioner, and an unauthorised additional load of 41 kW was allegedly detected. Ext.P1 mahazar and Ext.P2 provisional bill were drawn up, and the petitioner was permitted to raise objections to the same. The petitioner filed his objections to the provisional bill. The objections filed by the petitioner are on record as Ext.P4. The 2^nd respondent, after considering the objections raised by the petitioner, has issued Ext.P5 proceedings along with Ext.P6 final invoice demanding a sum of Rs.19,50,026/- on the basis that the petitioner has to pay charges and penalty at rates applicable to a