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Kerala High Court

V.M.Hassan vs Kerala State Electricity Board Ltd on 16 December, 2020

Author: Bechu Kurian Thomas

Bench: Bechu Kurian Thomas

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

 WEDNESDAY, THE 16TH DAY OF DECEMBER 2020 / 25TH AGRAHAYANA, 1942

                       WP(C).No.12401 OF 2014(A)


PETITIONER :

                V.M.HASSAN,
                VALAPPIL HOUSE, KARUKULAM,
                VILANGU.P.O., ALUVA-683 561.

                BY ADVS.
                BY ADV.BALACHANDRAN FOR SRI.C.K.KARUNAKARAN
                SMT.T.P.LEKSHMI VARMA

RESPONDENTS :

      1         KERALA STATE ELECTRICITY BOARD LTD.,
                VYDHYUDHI BHAVANAM, PATTOM - 695 001,
                THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING
                DIRECTOR.

      2         THE DEPUTY CHIEF ENGINEER,
                KERALA STATE ELECTRICITY BOARD, ELECTRICAL CIRCLE,
                ERNAKULAM-682 017.

      3         ASSISTANT ENGINEER,
                KERALA STATE ELECTRICITY BOARD, ELECTRICAL SECTION,
                KIZHAKKAMBALAM, ERNAKULAM.683 562.

      4         SUB ENGINEER,
                KERALA STATE ELECTRICITY BOARD, ELECTRICAL SECTION,
                KIZHAKKAMBALAM, ERNAKULAM - 683 562.

                BY SRI.A.ARUN KUMAR, SC, KERALA STATE ELECTRICITY
                BOARD


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
16.12.2020, ALONG WITH WP(C).12401/2014(E) AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING :
 W.P.(C) No.12401 of 2014 & Connected cases

                                     2


              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

  WEDNESDAY, THE 16TH DAY OF DECEMBER 2020 / 25TH AGRAHAYANA,
                              1942

                         WP(C).No.12542 OF 2014


PETITIONER :

               M.C.GEORGE
               CONCRETE AGGREGATES INDUSTRIES, KUMMANNODU,
               PATTIMATTOM, ERNAKULAM DISTRICT, PIN-683562,
               NOW RESIDING AT MUTHUKATTU HOUSE,
               RAYAMANGALAM, KEEZHILLAM.P.O.,
               PIN-683541.


               BY ADV.RINAJA FOR ADV. M.K.ABOOBACKER
               SRI.D.M.NOWFAL
               SRI.K.A.RASHEED

RESPONDENTS :

       1       THE ASSISTANT ENGINEER
               ELECTRICAL SECTION, PATTIMATOM-683561.

       2       THE DEPUTY CHIEF ENGINEER
               K.S.E.B., PERUMBAVOOR-683542.

       3       ANTI POWER THEFT SQUAD UNIT
               K.S.E.B., ERNAKULAM-682018.

               BY SRI.A.ARUN KUMAR, SC, KSEB


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
16.12.2020, ALONG WITH WP(C).12401/2014 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.12401 of 2014 & Connected cases

                                     3


              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

  WEDNESDAY, THE 16TH DAY OF DECEMBER 2020 / 25TH AGRAHAYANA,
                              1942

                         WP(C).No.13211 OF 2014


PETITIONER :

               K.M.PAULY
               KALLOKKADAN HOUSE, OKKAL, PIN-683550.

               BY ADVS.
               SRI.A.A.ZIYAD RAHMAN
               SRI.LAL K.JOSEPH
               SRI.V.S.SHIRAZ BAVA

RESPONDENTS:

       1       KERALA STATE ELECTRICITY BOARD
               VYDHYUDHIBHAVANAM, PATTAM, THIRUVANANTHAPURAM
               REPRESENTED BY ITS MANAGING DIRECTOR, PIN-695001.

       2       THE DEPUTY CHIEF ENGINEER
               KERALA STATE ELECTRICITY BOARD LTD., ELECTRICAL
               CIRCLE, PERUMBAVOOR-688011.

       3       THE ASSISTANT ENGINEER
               KERALA STATE ELECTRICITY BOARD LTD., ELECTRICAL
               SECTION, OKKAL, ERNAKULAM-685801.

       4       THE CONSUMER GRIEVANCE REDRESSAL FORUM
               KERALA STATE ELECTRICITY BOARD LTD., CENTFRAL
               REGION, POWER HOUSE ROAD, ERNAKULAM-682017.

               BY SRI.A.ARUN KUMAR, SC, KSEB

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
16.12.2020, ALONG WITH WP(C).12401/2014 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.12401 of 2014 & Connected cases

                                     4


              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

  WEDNESDAY, THE 16TH DAY OF DECEMBER 2020 / 25TH AGRAHAYANA,
                              1942

                         WP(C).No.13314 OF 2014


PETITIONER :

               P.E.POULOSE
               PROPRIETOR, M/S. PALLICKAL AGRO TECH, VENGOOR,
               ANGAMALY

               BY ADVS.
               SRI.A.A.ZIYAD RAHMAN
               SRI.JOJO GEORGE
               SRI.JOSEPH KURIAN VALLAMATTAM
               SRI.LAL K.JOSEPH
               SRI.V.S.SHIRAZ BAVA

RESPONDENTS:

       1       KERALA STATE ELECTRICITY BOARD LTD.
               VYDHYUDHIBHAVANM, PATTAM,
               THIRUVANANTHAPURAM - 695 001
               REPRESENTED BY ITS MANAGING DIRECTOR

       2       THE DEPUTY CHIEF ENGINEER,
               KERALA STATE ELECTRICITY BOARD LTD,
               ELECTRICAL CIRCLE, PERUMBAVOOR - 683 031

       3       THE ASSISTANT ENGINEER,
               KERALA STATE ELECTRICITY BOARD LTD, ELECTRICAL
               SECTION, ANGAMALY, ERNAKULAM - 683 033

       4       THE CONSUMER GRIEVANCE REDRESSAL FORUM, KERALA
               STATE ELECTRICITY BOARD LTD., CENTRAL REGION,
               POWER HOUSE ROAD, ERNAKULAM - 680 017

               BY SRI.A.ARUN KUMAR, SC,KSEB

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
16.12.2020, ALONG WITH WP(C).12401/2014 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.12401 of 2014 & Connected cases

                                     5

              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

  WEDNESDAY, THE 16TH DAY OF DECEMBER 2020 / 25TH AGRAHAYANA,
                              1942

                         WP(C).No.16319 OF 2014

PETITIONER :

               M.K SALIM
               S/O.KUNJUPILLAI, PRIPRIETOR, NEW GALAXY METALS,
               ADAKAPUTHUR, CHERPULASSERRY, RESIDING AT
               MUNDAYATHU THEKKEVEEDU, WEST VENGOLA,
               MINI KAVALA, PERUMBAVOOR, PIN-683 556.
               BY ADVS.
               SRI.A.A.ZIYAD RAHMAN
               SRI.JOSEPH KURIAN VALLAMATTAM
               SRI.LAL K.JOSEPH
               SRI.V.S.SHIRAZ BAVA

RESPONDENTS :

       1       KERALA STATE ELECTRICITY BOARD LTD
               VYDHYUTHI BHAVANAM, PATTAM, THIRUVANANTHAPURAM,
               REPRESENTED BY ITS MANAGING DIRECTOR.

       2       THE DEPUTY CHIEF ENGINEER
               KERALA STATE ELECTRICITY BOARD, ELECTRICAL CIRCLE,
               PALAKKAD, PIN-678 001.

       3       THE ASSISTANT ENGINEER
               KERALA STATE ELECTRICITY BOARD, ELECTRICAL
               SECTION, DHERPULASSERRY, PALAKKAD, PIN-678 001.

       4       THE ASSISTANT EXECUTIVE ENGINEER
               KERALA STATE ELECTRICITY BOARD, ELECTRICAL SUB
               DIVISION, CHERPULASSERRY, PALAKKAD, PIN-678 001.
       5       THE ASSISTANT EXECUTIVE ENGINEER
               KERALA STATE ELECTRICITY BOARD, ANTI POWER THEFT
               SQUAD, PALAKKAD, PIN-678 001.
               BY SRI.A.ARUN KUMAR,SC,KSEB
     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
16.12.2020, ALONG WITH WP(C).12401/2014 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.12401 of 2014 & Connected cases

                                     6




                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

            THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

  WEDNESDAY, THE 16TH DAY OF DECEMBER 2020 / 25TH AGRAHAYANA,
                              1942

                          WP(C).No.19193 OF 2014


PETITIONER :

       1          GEORGE ANTONY, G.K.GRANITES, KIZHAKKAMBALAM,
                  ERNAKULAM DISTRICT, PIN - 683 562

                  BY ADV. SRI.N.JAMES KOSHY

RESPONDENTS :

           1.   KERALA STATE ELECTRICITY BOARD LIMITED, VYDHYUDHI
                BHAVANAM, PATTOM, THIRUVANANTHAPURAM,PIN - 695 001,
                REPRESENTED BY ITS MANAGING DIRECTOR

           2. THE DEPUTY CHIEF ENGINEER,
              KERALA STATE ELECTRICITY BOARD LIMITED,
              ELECTRICAL CIRCLE, ERNAKULAM, PIN 683562

           3. THE ASSISTANT ENGINEER,
              KERALA STATE ELECTRICITY BOARD LIMITED, ELECTRICAL
              SECTION, KIZHAKKAMBALAM, EERNAKULAM, PIN 683562

           4. THE SUB ENGINEER,
              KERALA STATE ELECTRICITY BOARD LIMITED, ELECTRICAL
              SECTION, KIZHAKKAMBALAM, ERNAKULAM, PIN 683562

                BY SRI.A. ARUN KUMAR, SC, KSEB



     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
16.12.2020, ALONG WITH WP(C).12401/2014 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.12401 of 2014 & Connected cases

                                     7


              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

  WEDNESDAY, THE 16TH DAY OF DECEMBER 2020 / 25TH AGRAHAYANA,
                              1942

                         WP(C).No.23586 OF 2014


PETITIONER :

               THAHIRA SUBAIR
               POOVATHUNGAL HOUSE, PONJASSERRY, WEST
               VEDNGOLA.P.O., ERNAKULAM DISTRICT-683556.

               BY ADVS.
               SRI.A.A.ZIYAD RAHMAN
               SRI.JOSEPH KURIAN VALLAMATTAM
               SRI.LAL K.JOSEPH
               SRI.V.S.SHIRAZ BAVA

RESPONDENTS :

       1       KERALA STATE ELECTRICITY BOARD LTD.
               VYDHYUTHI BHAVANAM, PATTAM, THIRUVANANTHAPURAM.
               REPRESENTED BY ITS MANAGING DIRECTOR - 695 001.

       2       THE DEPUTY CHIEF ENGINEER
               KERALA STATE ELECTRICITY BOARD, ELECTRICAL CIRCLE,
               PERUMBAVOOR - 684 015.

       3       THE ASSISTANT ENGINEER
               KERALA STATE ELECTRICITY BOARD, ELECTRICAL
               SECTION, VAZHAKULAM, ERNAKULAM - 683 030.

       4       THE CONSUMER GREIVANCE REDRESSAL FORUM
               KERALA STATE ELECTRICITY BOARD, CENTRAL REGIONAL
               POWER HOUSE ROAD, ERNAKULAM - 680 017.

               BY SRI.A.ARUN KUMAR, SC, KSEB

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
16.12.2020, ALONG WITH WP(C).12401/2014 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.12401 of 2014 & Connected cases

                                     8




                               JUDGMENT

Dated this the 16th Day of December, 2020 In all these cases, the issue involved is the same and hence they are disposed of by this judgment.

2. Petitioners were served with final assessment orders under Section 126 of the Indian Electricity Act, 2003 on detecting unauthorised additional load. Petitioners contend that even though they had availed of electric supply from the first respondent as LT consumers, alleging that their alleged unauthorised additional load was above 100 KVA, they have been imposed with penalty through the final assessment orders impugned in these writ petitions treating them as HT consumers.

3. It is contended that petitioners were LT consumers and even if it is assumed that unauthorised connected load was detected, petitioners could never be treated as HT consumers for imposing penalty. Imposing penalty on a LT consumer, treating him as a HT consumer, according to the petitioners, is contrary to law and is already deprecated by the Kerala State Electricity Board itself, through the letter issued by the Director (Distribution, IT & HRM) dated 06.03.2020 bearing No.D(D, IT & HRM) D2/Unauthorised W.P.(C) No.12401 of 2014 & Connected cases 9 U/007/2019-20.

4. A perusal of the letter referred to above shows that, the Board was considering the cases of six consumers specifically mentioned in the said letter, wherein it was observed by the Board that, imposing penalty treating LT consumers as HT consumers in the absence of voltage variation was contrary to law. In fact, relying upon the aforesaid letter, I have in W.P.(C) No.12047/2014 and connected cases, set aside the final assessment orders and penal invoices issued to the respective consumers in those cases and directed fresh assessment orders to be passed.

5. Learned counsel for petitioners in these cases contend that they are also similarly situated as the petitioners in W.P.(C) No.12047/2014 and connected cases. Learned counsel submit that similar orders are to be passed in these writ petitions also, since in all these cases, the alleged unauthorised load was detected without detecting any voltage variation and also that all consumers fall under the LT category on the date of detection.

6. I have heard the respective Standing Counsel for the Kerala State Electricity Board. It is pointed out by the learned Standing Counsel that whether voltage variations were existing in these individual cases is a matter which needs to be looked into W.P.(C) No.12401 of 2014 & Connected cases 10 separately in each individual case. However, it is admitted that petitioners in these cases stand in similar footing as that of the petitioners in W.P.(C) No.12047/2014, in all other respects. In W.P. (C) No.12047/2014 and connected cases, there was already a finding that there was no voltage variations as on the date of detection, while such a fact has not been verified in these batch of cases.

7. On a perusal of the pleadings in the case and after hearing Adv.Ziyad Rahman and Adv.N.James Koshy and the learned Standing Counsel for KSEB, I am of the view that petitioners in these cases deserve the same treatment as those in W.P.(C) No.12047/2014 and connected cases.

8. Since these petitioners have also been imposed with penalty as HT consumers, even though they had all availed electricity connection as LT consumers the imposition of penalty as HT consumer is illegal in the absence of any voltage variation.

9. In the aforesaid circumstances, taking note of the submission by the learned Standing Counsel that variation of voltage has to be verified specifically with respect to each individual cases, I set aside the impugned final assessment orders and consequent penal bills in all these cases. For the purpose of being specific, the following exhibits in the writ petitions are respectively set aside :-

W.P.(C) No.12401 of 2014 & Connected cases 11
(i) In W.P.(C) No.12401/2014, Ext.P5 final assessment order and final bill attached thereto shall stand set aside.
(ii) In W.P.(C) No.13211/2014, Ext.P4 and P5 are set aside.
(iii) In W.P.(C) No.16319/2014, Ext.P10 final assessment order is set aside.
(iv) In W.P.(C) No.13314/2014, Ext.P4 final assessment order and the penal bill attached along with shall stand set aside.
(v) In W.P.(C) No.12542/2014, Ext.P2 final assessment order and Ext.P3 penal bill shall stand set aside.
(vi) In W.P.(C) No.19193/2014, Ext.P6 final assessment order along with penal bill shall stand set aside.

10. Since I have set aside the final assessment orders as well as the penal bills issued in all the above referred cases, a fresh decision needs to be taken. The petitioners in the above cases shall be at liberty to file an objection or additional objection as the case may be, to the provisional assessment already issued by the respective assessing officers within a period of one month from the date of receipt of a copy of this judgment.

11. The petitioner in W.P.(C) No.23586/2014 has been served with a provisional bill alone and no final orders have been W.P.(C) No.12401 of 2014 & Connected cases 12 passed. In such circumstances, the said petitioner shall also be given an opportunity to file an additional objection within a period of one month from the date of receipt of a copy of this judgment.

12. If the petitioners in all these writ petitions file their respective objections to the provisional assessment order already served on them as directed above, the respective assessing officers shall pass final orders within a period of three months from the date of receipt of a copy of the judgment, after hearing the petitioners in their respective cases.

The original petitions are allowed as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM W.P.(C) No.12401 of 2014 & Connected cases 13 APPENDIX OF WP(C) 12401/2014 PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF MAHAZAR DATED 10.3.2014. EXHIBIT P2 TRUE COPY OF PROVISIONAL ASSESSMENT ORDER DATED 25.3.2014 AND DEMAND.
EXHIBIT P3 TRUE COPY OF PETITIONER'S OBJECTION DATED 5.4.2014.

EXHIBIT P4 TRUE COPY OF PROCEEDINGS OF THE PERSONAL HEARING ON 5.4.2014.

EXHIBIT P5 TRUE COPY OF FINAL ASSESSMENT ORDER DATED 9.4.2014 AND DEMAND DATED 16.4.2014.

EXHIBIT P6 TRUE COPY OF PETITIONER'S LETTER DATED 6.5.2014.

EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 9.5.2014 PASSED IN WPC NO.12047 OF 2014.

W.P.(C) No.12401 of 2014 & Connected cases 14 APPENDIX OF WP(C) 12542/2014 PETITIONER'S EXHIBITS:

EXHIBIT P1               TRUE COPY OF THE MAHAZAR.

EXHIBIT P2 & P2 (a)      TRUE COPY OF THE ORDER AND THE CALCULATION
                         SHEET ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3               TRUE COPY OF THE BILL DATED 21-4-14.

EXHIBIT P4               TRUE COPY OF THE BILL DATED 6-5-14.

W.P.(C) No.12401 of 2014 & Connected cases 15 APPENDIX OF WP(C) 13211/2014 PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF THE MAHAZAR DATED 20.03.2014. EXHIBIT P2 COPY OF THE PROVISIONAL NOTICE BEARING NO.BB/INSPECTION BILL/2013-14 DATED 10.03.2014 DEMANDING AN AMOUNT OF RS.16,94,506/-.

EXHIBIT P2(a) COPY OF THE PROVISIONAL INVOICE AND THE CALCULATION STATEMENT.

EXHIBIT P3 COPY OF THE TARIFF ORDER PASSED BY THE REGULATORY COMMISSION.

EXHIBIT P4 COPY OF THE FINAL ORDER BEARING NO.BB/FINAL BILL/2013-14/22 DATED 26.4.2014.

EXHIBIT P5 COPY OF THE PENAL INVOICE DATED 26.04.2014 WAS ALSO FORWARDED DEMANDING RS.16,94,506/-.

EXHIBIT P6 COPY OF THE COMPLAINT DATED 22.04.2014 SUBMITTED BEFORE THE 4TH RESPONDENT.

EXHIBIT P7 COPY OF THE INTERIM ORDER DATED 09.05.2014 IN WPC.NO.12080/2014.

W.P.(C) No.12401 of 2014 & Connected cases 16 APPENDIX OF WP(C) 13314/2014 PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE MAHAZAR DATED 7-3-2014 EXHIBIT P2 TRUE COPY OF THE PROVISIONAL NOTICE NO.BB/INSPECTION BILL/2013-14 DATED 10-03-2014 WITH CALCULATION STATEMENT EXHIBIT P2 (a) TRUE COPY OF THE PROVISIONAL INVOICE DATED NIL WITH CALCULATION STATEMENT EXHIBIT P3 TRUE COPY OF THE TARIFF ORDER PASSED BY THE REGULATORY COMMISSION EXHIBIT P4 TRUE COPY OF THE FINAL ORDER NO DB-
ANK/ATPS 20285/2014-15/01 DATED 19-04-2014 OF THE 3RD RESPONDENT EXHIBIT P5 TRUE COPY OF THE COMPLAINT DATED 20-03- 2014 SUBMITTED BEFORE THE 4TH RESPONDENT EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 9-5- 2014 IN WPC NO 12080/14 OF THIS HON'BLE COURT W.P.(C) No.12401 of 2014 & Connected cases 17 APPENDIX OF WP(C) 16319/2014 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SUPPLEMENTARY AGREEMENT FOR TOD METERING FOR LT IV INDUSTRIAL CONSUMERS, DATED 19.03.2013 EXECUTED BETWEEN THE PREDECESSOR-IN-INTEREST OF THE PETITIONER AND THE 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE CERTIFICATE DATED 5.11.2013.

EXHIBIT P3 TRUE COPY OF THE MAHAZER DATED 18.3.2014. EXHIBIT P4 TRUE COPY OF THE PROVISIONAL NOTICE BEARING NO.BB/INSPECTION BILL/2013-14 DATED 21.03.2014.

EXHIBIT P4 (a) TRUE COPY OF THE PROVISIONAL INVOICE DATED 22.3.2014.

EXHIBIT P5 TRUE COPY OF THE TARIFF ORDER PASSED BY THE REGULATORY COMMISSION.

EXHIBIT P6 TRUE COPY OF THE OBJECTION DATED 29.3.2014.

EXHIBIT P7 TRUE COPY OF THE INVOICE DATED 5.4.2014. EXHIBIT P8 TRUE COPY OF THE CALCULATION STATEMENT. EXHIBIT P9 TRUE COPY OF THE OBJECTION DATED APRIL, 2014 SUBMITTED BY THE PETITIONER.

EXHIBIT P10 TRUE COPY OF THE JUDGMENT DATED 22.4.2014 IN W.P[C] 11269/14.

EXHIBIT P11 TRUE COPY OF THE ORDER BEARING NO.DB/2014- 15 DATED 12.06.2014 PASSED BY THE 3RD RESPONDENT.

W.P.(C) No.12401 of 2014 & Connected cases 18 APPENDIX OF WP(C) 19193/2014 PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE MAHAZAR PREPARED BY THE 4TH RESPONDENT DATED 12-03-2014 EXHIBIT P2 TRUE COPY OF THE PROVISIONAL ASSESSMENT ORDER NO DB/KBLM/SECTION/PENAL BILL/2013- 14 DATED 13-03-2014 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE INVOICE ISSUED BY THE SENIOR SUPERINTENDENT,ELECTRICAL SECTION,KIZHAKKAMBALAM EXHIBIT P4 TRUE COPY OF THE WRITTEN OBJECTION DATED 19-03-2014 SUBMITTED BY PETITIONEER TO 3RD RESPONDENT EXHIBIT P5 TRUE COPY OF THE HEARING MINUTES RECORDED BY THE 3RD RESPONDENT DATED 11-04-2014 EXHIBIT P6 TRUE COPY OF THE FINAL ASSESSMENT ORDER NO 2/14-15/KBLM/DATED 11-04-2014 OF THE 3RD RESPONDENT WITH BILL EXHIBIT P7 TRUE COPY OF THE OBJECTION SUBMITTED TO THE 23RD RESPONDENT DATED 05-07-2014 BY PETITIONER EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER DATED 09-

05-2014 PASSED IN WPC NO 12047/2014 OF THE HON'BLE HIGH COURT OF KERALA,ERNAKULAM EXHIBIT P9 TRUE COPY OF THE INTERIM ORDER DATED 16- 05-2014 PASSED IN WPC NO 12401/2014 OF THE HON'BLE HIGH COURT OF KERALA,ERNAKULAM W.P.(C) No.12401 of 2014 & Connected cases 19 APPENDIX OF WP(C) 23586/2014 PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE AFORESAID MAHAZAR DATED 22-3-2014.
EXHIBIT P2 TRUE COPY OF THE PROVISIONAL NOTICE DATED 22-4-2014.
EXHIBIT P2(a) TRUE COPY OF THE PENAL INVOICE DATED 23-4-2014.
EXHIBIT P3 TRUE COPY OF THE OBJECTION TO THE EXT.P2 NOTICE ON 3-5-2014.
EXHIBIT P4 TRUE COPY OF THE COMPLAINT SUBMITTED BEFORE THE FORUM.