Madras High Court
C. Jayaraman vs The Superintending Engineer on 11 March, 2021
Author: B.Pugalendhi
Bench: B.Pugalendhi
Writ Petition No.1936 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11/3/2021
CORAM
THE HONOURABLE Mr.JUSTICE B.PUGALENDHI
Writ Petition No.1936 of 2021
and
M.P.No.2192 of 2021
C. Jayaraman ... Petitioner
Vs
1. The Superintending Engineer
Tamil Nadu Electricity Generation and
Distribution Corporation
TANGEDCO
Thiruvannamalai Electricity Distribution Circle
Thiruvannamalai.
2. The Assistant Engineer
(Operations and Maintenance)
Tamil Nadu Electricity Generation and
Distribution Corporation
TANGEDCO
Puduppalayam
Kalasapakkam Taluk
Thiruvannamalai District. ... Respondents
Petition filed under Article 226 of the Constitution of India praying
for the issuance of a writ of mandamus, directing the first respondent to
1/10
https://www.mhc.tn.gov.in/judis/
Writ Petition No.1936 of 2021
consider the appeal dated 25th day of November 2020 filed by the petitioner
under Section 127 (1) of the Electricity Act, 2003, read with Rule 20 of the
Tamil Nadu Electricity Supply Code, 2004.
For petitioner ... Mr.S.B.Viswanathan
for Mr.S.Vijayakumar
For respondents ... Mr.Varun Kumar
Standing Counsel for TANGEDCO
------
ORDER
Instant Writ Petition has been filed to direct the first respondent to consider the appeal dated 25th day of November 2020 filed by the petitioner, under Section 127 (1) of the Electricity Act, 2003, read with Rule 20 of the Tamil Nadu Electricity Supply Code, 2004.
2. Referring to the provisions made under Section 126 of the Electricity Act, 2003, learned counsel for the petitioner submits that the impugned order does not refer to any provision of law in which the assessment has been made to. However, the assessment is provided under Section 126 of the Electricity Act, 2003, which reads as follows:- 2/10
https://www.mhc.tn.gov.in/judis/ Writ Petition No.1936 of 2021 126: Assessment – (1). If on an inspection of any place or premises or after inspection of the equipments, gadgets, machines, devices found connected or used, or after inspection of records maintained by any person, the assessing officer comes to the conclusion that such person is indulging in unauthorized use of electricity, he shall provisionally assess to the best of his judgement the electricity charges payable by such person or by any other person benefited by such use.
(2) The order of provisional assessment shall be served upon the person in occupation or possession or in charge of the place or premises in such manner as may be prescribed.
(3) The person, on whom a notice has been served under subsection (2) shall be entitled to file objections, if any, against the provisional assessment before the assessing officer, who may, after affording 3/10 https://www.mhc.tn.gov.in/judis/ Writ Petition No.1936 of 2021 a reasonable opportunity of hearing to such person, pass a final order of assessment of the electricity charges payable by such person.
(4) Any person served with the order of provisional assessment, may, accept such assessment and deposit the assessed amount with the licensee within seven days of service of such provisional assessment order upon him:
(5) If the assessing officer reaches to the conclusion that unauthorised use of electricity has taken place, the assessment shall be made for the entire period during which such unauthorised use of electricity has taken place and if, however, the period during which such unauthorised use of electricity has taken place cannot be ascertained, such period shall be limited to a period of twelve months immediately preceding the date of inspection.
4/10
https://www.mhc.tn.gov.in/judis/ Writ Petition No.1936 of 2021
6) The assessment under this section shall be made at a rate equal to the tariff applicable for the relevant category of services specified in sub-section (5).
3. The case of the respondents is that the petitioner is indulged in unauthorised use of electricity and therefore, the assessment has been made and notice has been served, on 2/11/2020. In the absence of any specific provisions, it has to be considered that it is an assessment which has been made under Section 126 of the Electricity Act, 2003.
4. The petitioner is entitled to file an appeal, under Section 127 of the Electricity Act, 2003, but however the respondents have not treated the same as an appeal, since it is arising out of Section 135 of the Electricity Act, 2003 and they have not numbered the appeal. 5/10 https://www.mhc.tn.gov.in/judis/ Writ Petition No.1936 of 2021
5. Section 127 of the Electricity Act, 2003, provides for an appeal as against any assessment order passed under Section 126 of the Electricity Act which reads as follows:-
127. Appeal to appellate authority:
(1) Any person aggrieved by a final order made under section 126 may, within thirty days of the said order, prefer an appeal in such form, verified in such manner and be accompanied by such fee as may be specified by the State Commission, to an appellate authority as may be prescribed.
(2) No appeal against an order of assessment under sub-section (1) shall be entertained unless an amount equal to one third of the assessed amount is deposited in cash or by way of bank draft with the licensee and documentary evidence of such deposit has been enclosed along with the appeal.
6/10
https://www.mhc.tn.gov.in/judis/ Writ Petition No.1936 of 2021 (3) The appellate authority referred to in sub- section (1) shall dispose of the appeal after hearing the parties and pass appropriate order and send copy of the order to the assessing officer and the appellant.
(4) The order of the appellate authority referred to in sub-section (1) passed under sub-section (3) shall be final.
(5) No appeal shall lie to the appellate authority referred to in subsection (1) against the final order made with the consent of the parties.
(6) When a person defaults in making payment of assessed amount, he, in addition to the assessed amount shall be liable to pay, on the expiry of thirty days from the date of order of assessment, an amount of interest at the rate of sixteen per cent per annum compounded every six months.
7/10 https://www.mhc.tn.gov.in/judis/ Writ Petition No.1936 of 2021
6. The impugned order is not mentioned with any relevant provisions and there is an assessment of provision available, under Section 126 of the Electricity Act, 2003, and it is a case of unauthorised consumption and the assessment order has to be made, under Section 126 of the Electricity Act, 2003. Therefore, the petitioner is entitled to make an appeal, under Section 127 of the Electricity Act, 2003. The respondents shall number the appeal and decide the same, within a period of two months, from the date of receipt of a copy of this order.
7. With the above direction, this writ petition is disposed of. No costs. Consequently, the connected Miscellaneous Petition is closed.
11/3/2021 Index: Yes/ No Internet: Yes/No Speaking Order/Non-speaking Order mvs.
Note: Issue order copy on 18/3/2021 8/10 https://www.mhc.tn.gov.in/judis/ Writ Petition No.1936 of 2021 To
1. The Superintending Engineer Tamil Nadu Electricity Generation and Distribution Corporation TANGEDCO Thiruvannamalai Electricity Distribution Circle Thiruvannamalai.
2. The Assistant Engineer (Operations and Maintenance) Tamil Nadu Electricity Generation and Distribution Corporation TANGEDCO Puduppalayam Kalasapakkam Taluk Thiruvannamalai District.
9/10 https://www.mhc.tn.gov.in/judis/ Writ Petition No.1936 of 2021 B.PUGALENDHI,J mvs.
Writ Petition No.1936 of 2021 11/3/2021 10/10 https://www.mhc.tn.gov.in/judis/