KANYAKA FINE WELD LTD Vs. SUPERINTENDING ENGINEER

JUDGEMENT

(1.) THIS writ petition is directed against the final assessment order dated 16 December 2011 on the file of Superintending Engineer, Electricity Department, Puducherry, whereby and whereunder the petitioner was directed to pay the assessment charges on account of the alleged unauthorised use of electricity.

(2.) THE petitioner is a Small Scale Industry functioning at Karaikal. The Electricity Department, Government of Puducherry has sanctioned High Tension Service Connection to the petitioner vide H.T.S.C.No.721 at R.S.No.83/1 Nagaore Main Road, Melavanjore, T.R. Pattinam, Karaikal. The petitioner is engaged in the manufacture of Ferro Silicon and it was established way back in the year 1999.

(3.) WHILE the matters stood thus, the Executive Engineer, Karaikal along with the Assistant Engineer and Junior Engineer inspected the service connection of the petitioner at about 11.40 a.m. on 9 November 2011 alleging unauthorised use of electricity. The Officers inspected the electronic meter and alleged that the petitioner indulged in tampering with the meter. Thereafter, the respondent in his capacity as Assessing Officer issued a provisional assessment notice stating that the petitioner indulged in unauthorised use of electricity and directed them to pay a sum of Rs.2,44,94,215.00 within a period of seven days. The petitioner was given time till 22 November 2011 to submit the reply in writing. Even though the petitioner submitted its reply on 17 November 2011 itself disputing the claim made by the inspecting team, the respondent proceeded with the enquiry. The enquiry was conducted in the presence of the investigating officials without giving a fair opportunity to the petitioner to submit their response. Before the Assessing Authority, the petitioner submitted that the earlier meter reading taken by the Junior Engineer would prove that there was no such unauthorised use of electricity for the prior period and therefore there was no basis in arriving at a conclusion that the consumer indulged in unfair practice in relation to electricity. However, without considering the objections submitted by the petitioner, the respondent passed a final assessment order on 16 December 2011 directing payment of a sum of Rs.2,36,10,548.00 within a period of fifteen days, failing which, it was indicated that the service would be disconnected without further notice. Aggrieved by the final assessment order, the petitioner is before this Court.