Surya Kant, J. - (1.) THE Petitioner industry seeks quashing of the Assessment order dated 3rd February, 2010 as also the Enforcement Checking Report dated 2nd February, 2010 (Annexures P9 & P2, respectively) which are alleged to be an outcome of the mala fide inspection and/or misuse of powers by Respondent No. 4. The Petitioner also seeks a mandamus to direct the Respondent -authorities of erstwhile Punjab State Electricity Board (in short, 'the Board') to supply documents demanded by it vide letter dated 6.2.2010 and subsequent reminders dated 9th February, 2010, 13th February, 2010 and 5th March, 2010, respectively. A further direction for restoration of the electricity - supply to the LS -8 connection of the Petitioner's industry has also been sought.
(2.) THE Petitioner -company set up an industry in the year 1988 -89 and got Large Supply Electricity Connection in the year 1996. The electronic meter and the metering equipment including the Current Transfer (CT)/the Potential Transfer (PT) are said to have been replaced with the improved computerized electronic meter, with a 70 days memory, in the year 2004. The Petitioner's electric connection bears A/c No. LS -8 with a sanctioned load of 544 -600 KW. It is averred that the CT/PT equipment has been installed at the factory premises in a specially -designed metallic cup -board, leaving no possibility of an internal access until and unless the lead and the paper seals are broken/open end. The Petitioner's further case is that the electronic meter installed at the factory premises is like a computer and the entire data is duly recorded in its memory. The data includes half -hourly consumption in terms of Ampere and other vital information including the tampering with the data. The Senior Executive Engineer - Mobile Meter Testing Squad (in short, 'the MMTS') downloads the information stored in the electronic meter every month/bi -monthly and this data remains with the Respondent -authorities. It is claimed that the Petitioner's electronic meter has been subjected to periodical inspections and each time it was found in order/OK. Such an inspection was held as late as on 12.1.2010 also.
(3.) A team of the Officers of the Board is said to have visited the Petitioner's factory premises on 1st February, 2010 and affixed certain paper seals. The Sr. Executive Engineer (Enforcement), Khanna visited the factory premises on 2nd February, 2010 purportedly in compliance with the telephonic orders issued by the Vigilance Cell. Although all the seals affixed were found OK and intact, he opened the CT/PT chamber and found that the consumer after peeling off the insulation of secondary wires of the RYB (Red, Yellow and Blue) C Ts, had inserted a thin wire in order to short -circuit which amounted to 'theft of electricity'. The Senior Executive Engineer MMTS, Mohali was also present there who downloaded the data from the meter on that very day and reported that the meter was recording less 54.24% less consumption. These facts are duly incorporated in the reports of Enforcement and MMTS placed on record as 'Annexure P2 & P2/A'.;