I.P.MUKERJI, J. - (1.) The writ petitioner company (the writ petitioner) is an establishment at Bighati, Delhi Road, Bhadreswar, District-Hooghly.
(2.) On 28th October, 2016 at 1.15 in the afternoon, officials of the West Bengal State Electricity Distribution Company Limited (the respondent licensee) inspected and tested the metering system. There appeared to them "load imbalance". The same day, late in the evening at 8.40 hrs., they served on the writ petitioner another notice alleging "tampering/ malpractice/unauthorised use of electricity against them, under Section 135 (1), 138 and 139 of the Indian Electricity Act, 2003. This notice was issued under regulation 5.2 of the West Bengal Electricity Regulatory Commission (Electricity Supply Code) Regulation, 2004. The electricity supply was disconnected at or about the time of service of the second notice. The inspection team report was shown to me. It was also dated 28th October, 2016. The following part of the report is very important and is extracted hereinbelow: "13. Abnormality: input current is abnormally high from output current. At TTB end in respect of R and B phase PT secondary wires. From load survey data of installed meter (seen in laptop), B phase current occasionally found abnormally lower than R phase current. After break open of TTB foreign material found inside the same. 14. Theft of energy detected or not: Yes 15. Means of Theft: By inserting foreign material inside the TTB of WBSEDCL."
(3.) All members of the inspection team signed this report. A seizure list was prepared. Various items like a three phases meter, test terminal block (TTB), plastic seals etc. were seized. It very important to note that there was no mention of the "foreign material" in the seizure list.;