The Kerala State Electricity Board (KSEB) challenges Exhibit

P3 order of the Kerala State Electricity Appellate Authority ('the

Appellate Authority' for brevity) on the ground that its findings

regarding non-requirement of upgradation of the distribution system

or enhancement of voltage level, in spite of more than seven thousand

watts being noticed as the unauthorised load, is incorrect; and that

the order to the extent to which it confines the revision of assessment

at only twice the fixed charges, is contrary to Section 45(3) of the

Electricity Act ('the Act' for brevity).

2. I have examined the order impugned in this writ petition

namely Exhibit P3 and I am of the view that the issue relating to the

charging of tariff in the case of unauthorized loads, not obtained by

artificial means or in violation of the purpose for which it has been

granted, is covered by a bench judgment of this Court in Sulabha

Marketing (P) Ltd v. Kerala State Electricity Board ((2017) 4

KHC 563). The learned Standing Counsel for the KSEB,

Sri.K.Janardhana Shenoy, of course, says that this judgment is

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pending before the Hon'ble Supreme Court in a Special Leave Petition

and therefore, t