- (1.) It is a very rare and unusual occasion where CESC Limited being the licensing company, has to come before this Court with the writ petition challenging an order passed by the Appellate Authority on 19th September, 2008 whereby final order of assessment was passed by the Assessing Officer III under Section 126 of the Electricity Act, 2003 for indulging in unauthorized use of electricity by extending supply of energy by the respondent no. 3 being a consumer to a portion of a disconnected consumer in the same premises being premises No. 56/H/1, Canal Circle Road, Kolkata-700054.
(2.) Let me now give the short background of the case under which the impugned order was passed by the Appellate Authority on 19th September, 2008. During inspection of the service installation and metering system catering to the supply of electricity to the respondent no.3 at her premises, it was detected by the inspecting team that the said respondent indulged by way of extending supply of energy to another consumer of the said premises, whose supply was disconnected on 8th January, 2004 as the said consumer had been found guilty of indulging in unauthorized use of electricity. Under such circumstances, the supply of electricity to the respondent no.3 was disconnected on 4th April, 2008 and a complaint was also accordingly made to the local Police Station. Subsequently, on perusal of the records relating to the aforesaid inspection and the other allied papers relating to both the aforesaid supplies, the Assessing Officer came to the conclusion that the respondent no.3 had indulged in unauthorized use of electricity. Accordingly, a provisional assessment of the charges for unauthorized use of electricity to the tune of Rs.1,98,783/- (Rupees One lakh ninety eight thousand seven hundred and eighty three only) inclusive of applicable government duty, was assessed by the said Assessing Officer III. Copy of the provisional assessment was served upon the respondent no.3 indicating therein that if the respondent no.3, so desires, she may file objection against the order of provisional assessment before the said Assessing Officer within 15 days from the date of the said provisional assessment so that final assessment can be made after giving a reasonable opportunity of hearing to the said consumer.
(3.) An objection was submitted by the respondent no.3 before the said Assessing Officer challenging the correctness and/or propriety of the said order. Allegation regarding indulging in unauthorized supply of electricity to another consumer in the said premises whose supply was disconnected earlier, was denied by the said respondent. The said respondent also denied that she had any relation with the other consumer to whom such supply was allegedly given by her unauthorisedly as mentioned in the order of provisional assessment. The said respondent also contended that the allegation regarding indulging in unauthorized supply of electricity by the said respondent by extending such supply from her connection to the other consumer in the same premises is also untrue and incorrect as the said consumer whose supply of electricity was allegedly disconnected by CESC Limited as back as on 8th January, 2004 is still enjoying electricity in the portion in his occupation even after disconnection of supply of electricity of the respondent no.3 on 4th April, 2008.;