- (1.) With the consent of the learned counsel for the parties, the main case is preponed and taken up today itself. This petition under Section 226 of the Constitution of India is for issuance of a writ in the nature of certiorari for quashing the bill-cum-assessment order dated 27.04.2013 (Annexure P/2) and order dated 17.05.2013 (Annexure P/6), vide which, the petitioner has been assessed for payment of Rs. 19,67,518/- for electricity theft by wrongly calculating the electricity consumption from the premises, owned by the petitioner, which has been rented out to M/s. S.R. Industries.
(2.) On notice, reply has been filed by the respondents, wherein they have stated that on inspection, a fake seat was found over the meter in question, as per the checking report. The Enforcement Checking Report dated 26.04.2013 (Annexure R-3/2) bears the signature of petitioner's representative (tenant). The meter was sent to ME Lab on 26.04.2013 and as per the report of ME Lab (Annexure R-3/1), the consumer was found concealing the original energy being consumed by him by tempering with circuit plate in an illegal manner. Therefore, a case of theft was found. After inspection, charges of theft were calculated in terms of LDHF formula (Annexure R-3/3). While applying this formula, 'L' is the sanctioned load, 'D' is number of working days per month, 'H' is use of supply hours per day, which has been taken in case of non continuous process industry (day/night) and 'F' demand factor is 60% in case of theft as per Regulation 2007. After calculation, it comes to 11322 Units per month and the electricity charges were assessed at Rs. 19,67,518/-, which are recoverable from the petitioner.
(3.) Learned counsel for the petitioner states that while passing the order dated 17.05.2013 (Annexure P/6) it has been observed that the Labour Inspector had clarified that meter was working for 8 hours. The calculation has been done by taking the industry as 'non continuous industry' for 20 hours.;