(1.) This writ petition is directed against the order dated 20 September, 2002 on the file of the first respondent confirming the order passed by the second respondent dated 16 February, 2002. The matter relates to demand of extra levy on account of theft of energy. THE FACTS:-
(2.) The petitioner was running a plastic industry in the name and style of M/s. MAR PLASTICS at No.2/51, Thiruvalluvar Nagar, Kuniamuthur, Coimbatore. He was granted service connection by the electricity department and he was assigned meter No.678. The petitioner has been using the service connection in connection with his industry and no complaint was made against him at any point of time.
(3.) While the matters stood thus, the service connection was inspected by the officials of the electricity department, Kuniamuthur on 21 December, 2001. During the time of inspection it was found that the meter box seal was found missing and the sealing wires of the MRT seals at both sides of the meter were found cut at one end. T^he investigating officials arrived at a conclusion that the security seals were removed and the meter was opened to change the dial reading to show less consumption of electrical energy. Accordingly, a show cause notice was issued to the petitioner on 21 December, 2001 calling upon him to explain as to why the electricity Board should not recover the loss by imposing extra levy in accordance with the terms and conditions of supply of electricity.