UDHAM SINGH Vs. BSES RAJDHANI POWER LTD

JUDGEMENT

(1.) The petitioner in this case, an industrial user of electricity, questions a supplementary bill for Rs. 8,15,895/-issued by the respondent (hereinafter called 'BSES') on 27.12.2004. In addition, he has challenged the findings of the assessing officer dated 17.12.2004.

(2.) Tile petitioner's premises were inspected on 6.10.2002. A copy of the inspection report has been produced in these proceedings. The report recorded that the CT Meter terminal box and other seals were intact. The inspection team endorsed that the plain paper seals with serial numbers were duly signed by the Junior Engineer and found to be pasted on the MS Box. It also recorded that the seals had been removed by them but fresh seals were duly signed. No irregularity was found on that occasion. Another inspection was undertaken at the behest of BSES by M/s. KLG Systel Ltd. on 24.3.2004. This recorded that the meter was running in the right direction; the meter half seals were observed to be unnumbered and the report further stated that the meter was "running fast" by 5.30%.

(3.) A third impugned inspection was held on 1. 12.2004. On this occasion, the inspection team stated that the CT and Meter Box combined seals were found missing and that IR No. 216720 was pasted on the MS Box. This inspection team also recorded as follows: