Prashant Kumar, J. - (1.) THIS application has been filed for quashing the assessment order dated 09.11.2009, whereby, the assessing authority concluded that the petitioner is liable to pay Rs. 29,22,272/ - under Section 126 of the Electricity Act, 2003.
(2.) IT appears that the petitioner is a H.T. consumer, having a contract load of 480 KVA. Thus, he will govern by Clause 16.5 of the Tariff Order, 1993, so far it relates to surcharge for exceeding the contract demand. It is further submitted that as per the aforesaid provision, if a consumer exceeds 110% of the contract demand, then the highest demand so recorded shall be treated as contract demand for the financial year and accordingly, the minimum base charge, both maximum demand as well as the energy charge, shall be payable on that basis. It is then submitted that since the aforesaid tariff had made provision for payment of electrical charges in case of consumption of electricity beyond the contractual demand, therefore, the consumption made by the petitioner in excess to contract demand cannot be treated as unauthorized use of electricity. Accordingly, it is submitted that Section 126 of the Electricity Act has no application in the facts and circumstance of the present case. Thus, the impugned assessment order cannot be sustained. On the other hand, learned counsel for the respondent -Board submits that the aforesaid order passed according to the provisions of the Circular No. 531, dated 29.1.2009, issued by the Jharkhand State Electricity Board (Annexure -5). According to the aforesaid Circular, since the petitioner has used electricity beyond the contract demand, therefore, the same comes within the definition of unauthorized use of electricity. Accordingly, petitioner is liable to pay the assessed amount under Section 126 of the Electricity Act.
(3.) HAVING heard the submission, I have gone through the record of the case. Unauthorized use of electricity has been defined in the Explanation (b) attached to Section 126 of the Electricity Act, 2003, which runs as follow: 126. Assessment. - Explanation. -For the purposes of this section, - (a) .......... (b) "unauthorised use of electricity" means the usage of electricity - (i) by any artificial means; or (ii) by a means not authorised by the concerned person or authority or licensee; or (iii) through a tampered meter; or (iv) for the purpose other than for which the usage of electricity was authorised; or (v) for the premises or areas other than those for which the supply of electricity was authorised.];