I.P. Mukerji, J. - (1.) The writ petitioner company is an exporter. It manufactures fabricated steel fastening items like drop rod, gate rod, earth rod and so on. It also exports nonalloy steel bars and rods. It has a factory or workshop at 248, G.T. Road (North), Salkia, Howrah - 711 106. On or about 9th May, 2002 its electricity supply line was disconnected by the respondent licensee. The ground was alleged theft of electricity by it. A writ application was instituted by it in this Court complaining of illegal disconnection. An appeal was preferred from an order in those proceedings. By its order dated 4th July, 2006 the Division Bench of this Court ordered adjudication of the matter by the Appellate Authority. The Appellate Authority re-adjudicated the case by its order dated 11th November, 2006. The writ petitioner has filed this writ application against that adjudication order. By the order of the Appellate Authority the assessment has been revised to Rs. 15,75,444/- from Rs. 15,12,744.30 by the Assessing Officer. RIVAL CONTENTIONS
(2.) There are the principally two grounds of challenge to this Appellate Authority's order urged by Mr. Samit Talukdar, Senior Advocate assisted by Mr. Swarnendu Ghosh, Advocate. First, is that the connected load factor could not have been increased to the detriment of the consumer by the Appellate authority. An appellant cannot be placed in a worse position by preferment of the appeal. Reliance has been placed on two decisions Shankar Popat Gaidhani v. Hiraman Umaji More (Dead) by Lrs. and others reported in (2003)4 SCC 100. and Banarsi & Ors. v. Ram Phal reported in Judgement Today 2003(5) SC 224.
(3.) The other ground of challenge is regarding the utilisation factor used for the purpose of calculation of the energy utilisation. According to the writ petitioner as per the conditions of supply 29(v) this utilisation factor should have been taken as 0.5. Therefore, if, the utilisation factor is taken of 0.5 instead of 0.6 to 0.7, the assessed amount would be lower. According to the writ petitioner by such assessment the assessed amount which was Rs. 15,12,744.30 has been increased to Rs. 15,75,444/-. Further it has been contended that this increase in the connected load has been made on the basis of an inspection carried out on 14th November, 2006. The material period was May, 2002. The Assessing Officer has made assessment on the basis of inspection carried out on 9th May, 2002. This assessment of connected load by the Assessing Officer which was 120 KW should not have been varied by the Appellate Authority.;