SARADA PARAMESWARI TEXTILES LTD Vs. CHIEF ENGINEER

JUDGEMENT

(1.) THIS appeal challenges the order of the learned Single Judge in W.P.No.8515 of 2001 whereby the appellant/petitioner sought to quash the proceedings of the first respondent dated 17.4.2001 under which the first respondent has confirmed the order of the Superintending Engineer, Electricity Distribution Circle, Coimbatore dated 27.6.1997.

(2.) WHEN the appeal was pending before this Court, it was brought of the notice of the Court that the appellant company was wound up. Under such circumstances, the Official Liquidator should be substituted in the place of appellant company. The Registry was directed to issue notice and accordingly notice was issued to the Official Liquidator that the Official Liquidator has become necessary party and hence necessary amendments have been made.

(3.) THE only contention raised in the writ petition before the learned single judge was that the assessment order itself should have been set aside for the simple reason that there was a request made for examining the officials who made an inspection, but it was not actually allowed and the representations were also made on 13.2.2001,3.3.2001 and 31.3.2001 to that effect. According to the petitioner, in spite of the request made by the petitioner, no such permission was granted. According to him, had the petitioner been permitted to examine the said officials, he would have made out a case that they have not committed any theft of energy. Hence, the order under challenge has got to be set aside. After hearing the learned counsel on either side, the learned Single Judge dismissed the writ petition. Learned Single Judge while dismissing the writ petition had pointed out that first of all, the amendment relied on by the petitioner side was only an enabling provision and it is not mandatory. Secondly the request for examining the officials who made inspection was not at all made before the assessing authority and no materials were available and having failed to do so, no request can be made before the appellate authority. Under such circumstances, the submissions made by the petitioner's side cannot be countenanced and hence dismissed the writ petition.