- (1.) THIS writ petition has been filed for quashing the order dated 18-12-2004 (Annexure No. 4 to the writ petition) and appel­late order dated 27-9-2005 (Annexurre No. 10 to the writ petition), further quashing the or­der dated 28-8-2005 (Annexure No. 13-A to the writ petition). Further a writ in the nature of mandamus commanding the respondents not to disconnect the electricity of the peti­tioner and further to refund the amount al­ready deposited by the petitioner to the tune of Rs. 11, 45, 000.00 along with interest @ 12% per annum.
(2.) THE petitioner is having a electricity con­nection from erstwhile U. P. State Electricity Board in the year 1992. The sanction load of the petitioner is 175 K. V.A. for the purpose of drawing metallic iron wires. The tariff appli­cable is of H.V. II category with a trivactor meter for M.R.I. Downloading. The petitioner on the basis of bill raised by the respondent was always paying the amount which was being demanded by the respondent on the ba­sis of consumption of the electricity. There was no complaint at any point of time against the petitioner regarding theft of energy. It was on 30-11-2004 that a raid was carried out at the premises of the petitioner and as per the checking report it was alleged that after check­ing of the C.T. Chamber there was an alterca­tion in paper seal and the lock seal of the C.T. Chamber whereby the petitioner has manipu­lated the internal device of the C.T. Cham­ber. This observation was made without open­ing the C.T. Chamber. It is further mentioned that metering panel consist of C.T. Box, P.T. Box, the electrical meter and the adjoining cables of 11 K.V.A. Electrical supply line. All these things are inside big box made of iron which is known as metering panel or the meter cubical. In the checking report it was specifi­cally observed that paper seal and lock seal were found to be disturbed without opening the meter cubical. It is further corroborated by the observation No. 4 of the checking re­port. On the basis of the aforesaid, the peti­tioner was suspected to be concealing elec­tricity and accordingly the electric supply was disconnected. The petitioner disagreed with the finding by filing an application against the checking report disagreeing to the point No. 2 to this effect that without opening C.T. Chamber it is not possible to conclude any­thing about the internal device, which has been alleged to be manipulated. A provisional assessment for an amount of Rs. 34, 31, 997/- was raised upon the peti­tioner which too are based upon fiddling the seals of C.T. Chamber by means of which it was alleged that internal device'has been ma­nipulated without opening the C.T. Chamber.
(3.) AN objection was submitted to this ef­fect that without opening C.T. Chamber it is absolutely impossible to make out any ma­nipulation in the internal device of the C.T, as alleged by the respondents. Therefore, there cannot be any question of concealing of elec­tricity in view of the aforesaid fact. Mere al­legation of theft of electricity is insufficient and the same has to be established beyond doubt on the basis of evidence on record and the same has to be established by the assess­ing officer. It has further been submitted by the petitioner that on the same day about half an hour before at 1.00 PM on 30-11-2004 meter reading was carried out and at that time there was no observation in the meter reading slip regarding tampering of the seals, there­fore, within half an hour i.e. at about 1.30 PM on the same day this report regarding theft of electricity by the petitioner cannot be believed without opening C.T. Chamber. At point No. 4 it has been admitted that meter reading was carried out and seals were not tampered. At point No. 5 it was admitted that seals were found to be suspicious. At point No. 6 it was admitted that there was no need of opening the C.T. Chamber because seals were found to be tampered. At point No. 7, it was admit­ted that without opening C.T. Chamber since seals of C.T. Chamber were tampered, the petitioner has manipulated the internal device of the C.T. to his devices which amounts to theft of electricity.;