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Gujarat High Court

Chief Engineer (V.V.) Dakshin Gujarat ... vs Prakashchandra Chandrakant Aariwala on 26 February, 2018

Author: Anant S. Dave

Bench: Anant S. Dave, Biren Vaishnav

        C/LPA/528/2014                             ORDER




        IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             LETTERS PATENT APPEAL NO. 528 of 2014

         In SPECIAL CIVIL APPLICATION NO. 15804 of 2003

       CHIEF ENGINEER (V.V.) DAKSHIN GUJARAT VIJ CO. LTD
                             Versus
          PRAKASHCHANDRA CHANDRAKANT AARIWALA
Appearance:
MS LILU K BHAYA for the PETITIONER(s) No. 1
MR NM KAPADIA for the RESPONDENT(s) No. 1
RULE NOT RECD BACK for the RESPONDENT(s) No. 1,2
RULE SERVED for the RESPONDENT(s) No. 1,2

 CORAM: HONOURABLE MR.JUSTICE ANANT S. DAVE
        and
        HONOURABLE MR.JUSTICE BIREN VAISHNAV

                         Date : 26/02/2018

                        ORAL ORDER

(PER : HONOURABLE MR.JUSTICE ANANT S. DAVE) 1 Heard learned counsels for the parties. 2 This   appeal   under   Clause   15   of   the  Letters   Patent   arise   out   of   the   oral   judgment  dated   29/30.01.2013   rendered   in   Special   Civil  Application No.15804 of 2003 whereby the learned  Single   Judge  quashed  and  set aside  the  decision  of the appellate committee dated 26.08.2003   and  set   aside   so   far   as   chargeability   of   the   days  Page 1 of 23 C/LPA/528/2014 ORDER beyond   the   period   from   20.11.2002   to   18.01.2003  and   directed   the   electricity   company   to   issue  fresh   bill   after   taking   into   consideration   the  chargeability   of   the   period   from   20.11.2002   to  18.01.2003   and   if   there   is   any   surplus   amount  paid or deposited by the petitioner, the same is  to be refunded or be adjusted in future bills for  electricity consumption.   

3 Certain  facts   recorded   by   leaned   Single  Judge   in   para   2   of   the   impugned   judgment   are  almost remain undisputed and accordingly for the  same of convenience produced herein below:

"2 The short facts of the case appear  to   be   that   the   petitioner   is   having  electricity   connection   granted   by   the  respondent,   the   then   Board,   now   the  Electricity   Company.   On   20.11.2002,   the  checking was made and at that time, it was  found that everything was in order, except  that   the   connected   load   was   27.87   HP  against sanctioned load of 20 HP. Another  pertinent   aspect   is   that   in   Clause   No.10  of   the   said   checking   sheet,   it   was  mentioned   that   new   MM   Box   seals   bearing  No.12023090   and   paper   seals   are   applied.  Since   there   was   more   contracted   load   of  7.87, a supplementary bill was issued for  Page 2 of 23 C/LPA/528/2014 ORDER which the petitioner has filed a separate  appeal.   Thereafter,   on   18.1.2003   the  officers   of   the   Electricity   Company   once  again   examined   the   electricity   connection  of   the   petitioner   and   it   was   found   that  with   the   help   of   MM   Box   when   the   glass  portion was tilted the meter used to stop  and, therefore, it was found that it was a  case   of   theft   of   electricity   energy   and  the   supplementary   was   issued   of  Rs.2,28,674.41.   The   petitioner   being  aggrieved   by   the   said   supplementary   bill  preferred   appeal   before   the   appellate  committee   and   the   appellate   committee  thereafter   has   passed   the   order   on  26.8.2003,   whereby   the   appeal   has   been  partly allowed to the extent that certain  days   were   excluded   for   staggering   and  holidays   and   the   bill   is   made   chargeable  for 163 days. As per the petitioner, based  on   the   said   order   of   the   appellate  committee another bill has been issued of  Rs.1,77,647/­.   Under   these   circumstances,  the   petitioner   has   approached   this   Court  by preferring this petition.

4 At   the   outset,   assailing   the   above  judgment   Ms.   Lilu   Bhaya,   learned   counsel  appearing   for   the   appellant   would   contend   that  the   learned   Single   Judge   has   proceeded   and  allowed   the   writ   petition   on   the   basis   of   the  decision   rendered   in   Special   Civil   Application  No.16975   of   2003   that   if   during   the   checking  everything   was found  `ok'  and no  malpractice  or  Page 3 of 23 C/LPA/528/2014 ORDER theft   of   electricity   was   found   and   subsequently  in  another  checking  any theft  or  malpractice  is  found,   the chargeable  period   should  be from  the  date   of   last   checking   till   date   on   which   the  theft or malpractice was found and chargeability  cannot   go   earlier   than   the   date   of   checking   on  which everything was found in order. 4.1 It is further submitted that the learned  Single Judge has quoted paras 6, 7 and 8 of the  decision   rendered   in   Special   Civil   Application  No.16975 of 2003 and proceeded to apply law laid  down therein the facts of the case.   Ms. Bhaya,  however, would contend that Letters Patent Appeal  No.470   of 2014  was preferred  by the  electricity  company   challenging   the   order   dated   29.01.2013  rendered  by the  learned  Single   Judge  in Special  Civil Application No.16975 of 2004, which came to  be decided along with Letters Patent Appeal No.96  of 2014 and allied appeals and the judgment and  order dated 29.01.2013 rendered by learned Single  Judge   in   Special   Civil   Application   No.16975   of  Page 4 of 23 C/LPA/528/2014 ORDER 2004   are   quashed   and   set   aside   and   decision   of  the   appellate   committee   conforming   the  supplementary   bill   issued   by   the   electricity  company for the period of 180 days prior to the  date of detection of pilferage of electricity was  restored.   Therefore,   according   to   Ms.   Bhaya,  learned counsel for the appellant, the very basis  on   which   reliance   is   placed   by   learned   Single  Judge in the impugned judgment in this appeal, no  more exist and the issue of the subject appeal is  governed   by   the   judgment   dated   18.12.2014  rendered   by   Division   Bench   of   this   Court   in  Letters   Patent   Appeal   No.96   of   2014   and   allied  appeals.

4.2 In the above group of appeals, Division  Bench   of   this   Court   has   placed   reliance   on   the  judgment rendered in Letters Patent appeal No.110  of   2014   whereby   condition   No.34   and   criteria  contained therein came to be considered.     That  paragraphs   9   to   13   of   the   judgment   rendered   in  Letters   Patent   Appeal   No.   110   of   2014   were  Page 5 of 23 C/LPA/528/2014 ORDER reproduced   and   court   finally   concluded   that  considering   the  modus   operandi  adopted  by   the  consumer,   issuance   of   supplementary   bill   for  theft   of   electricity,   considering   the   period   of  180 days prior to the date of subsequent checking  was upheld and order of learned Single Judge in  each   of   the   writ   petitions   for   which   Letters  Patent Appeals were filed, came to be quashed and  set aside.

4.3 Thus,   according   to   Ms.   Bhaya,   learned  counsel for the appellant, the issue involved in  this appeal therefore is no more res integra and  once the basis for applying law no more remains  in   force,   the   present   Letters   Patent   Appeal  deserves   to   be   allowed   by   quashing   and   setting  aside   the   impugned   judgment   dated   29­30.01.2013  rendered  by the  learned  Single   Judge  in Special  Civil Application No.15804 of 2003. 5 Mr.   Kapadia,   learned   counsel   for   the  respondent   -   original   petitioner   would   contend  Page 6 of 23 C/LPA/528/2014 ORDER that writ petition allowed by the learned Single  Judge   was   not   solely   based   on   applicability   of  law laid down earlier by the learned Single Judge  in   Special   Civil   Application   No.16975   of   2003,  but on the basis of clause 34 in the context of  facts of the case viz. that upon first checking,  which was made on 20.11.2002 everything was found  in   order   except   that   the   connect4ed   load   was  27.87   HP   as   against   sanctioned   load   of   20   HP.  Further, clause No.10 of the said checking sheet,  it  was specifically  mentioned  that  MM Box seals  bearing   No.12023090   and   paper   seals   applied   and  since there was more contracted load of 7.87 HP,  a   supplementary   bill   was   issued   for   which   the  petitioner   has   filed   a   separate   appeal.     Thus,  even   as   per   the   case   of   electricity   company,  pilferage   of   electricity   was   noticed   thereafter  on   18.01.2003   when   the   officers   of   the  electricity   company   again   examined   the  electricity connection and it was found that with  the   help   of   MM   Box   when   the   glass   portion   was  tilted the meter used to stop and, therefore, it  Page 7 of 23 C/LPA/528/2014 ORDER was   considered   as   case   of   theft   of   electricity  and the supplementary bill was issued to the tune  of   Rs.2,28,674.41.     It   is   accordingly   contended  that when there was no case of any irregularity  much less any pilferage at the time of checking  squad visiting inspected the premises 20.11.2002  and no mention was made in which checking sheet  about any kind of tampering either with meter or  electricity   supply   line   or   any   other   component,  counting of the chargeability of the 180 days 180  commence   from   the   period   of   20.11.2002   to  18.01.2003   by   the   electricity   company   so  confirmed   by   the   appellate   committee   with   some  modification is rightly quashed and set aside by  learned Single Judge.

5.1 While   distinguishing   the   judgment  rendered  in Letters  Patent  Appeal  No.96  of  2014  and   allied   appeals   vide   oral   judgment   dated  18.12.2014,   it   is   submitted   that   the   above  judgment   do   not   give   any   authority   to   the  electricity   company   to   issue   supplementary   bill  Page 8 of 23 C/LPA/528/2014 ORDER by   charging   of   electricity   dues   of   checking   of  electricity   supply   prior   to   180   days   provided  consumer   establishes   on   facts   of   the   case   and  proved   by   leading   evidence   that   when   earlier  meter was checked and inspection was carried out  everything   was   found   `ok'   and   subsequently   any  illegality   pilferage   of   energy   is   noticed.  Though   burden  is shifted   upon the  consumer,  but  in the facts of the case on hand, the consumer is  successfully brought on record the material that  too   official   record   of   the   electricity   company  about  two  inspection  reports   of the officers  of  the   company   which   reveal   that   on   the   first  checking   done   on   20.11.2002   no   irregularity   was  found and everything was found in order.   It is  therefore   submitted   that   the   judgment   dated  18.12.2014   rendered   by   Division   Bench   of   this  Court in Letters Patent Appeal No.96 of 2014 and  Letters Patent Appeal NO.470 of 2014 whereby the  judgment   and   order   dated   29.01.2013   passed   in  Special   Civil   Application   No.16975   of   2004   was  quashed and set aside on which reliance is placed  Page 9 of 23 C/LPA/528/2014 ORDER by   learned   Single   Judge   in   the   writ   petition  allowing   in   favour   of   the   petitioner   herein  quashing   and   setting   aside   the   order   passed   by  the   appellate   authority   and   supplementary   bill  issued   with   effect   from   first   visit   of   the  checking  squad  on 20.11.2002   do not deserve  any  interference by this Court in this appeal. 6 Heard   learned   counsels   for   the   parties  and perused the record.   For better appreciation  of the arguments canvassed by learned counsel for  the parties, we re­produce herewith the relevant  conditions :

34.   Payment   for   energy   dishonestly   used   or   abstracted or maliciously wasted or diverted   ­ Where   it   is   established   to   the   satisfaction   of   Board's   officer   that   a   consumer   has   dishonestly   abstracted,   used,   consumed   or   maliciously   caused   energy   to   be   wasted,   or   diverted,   the   value   of   the   electrical   energy   thus   abstracted,   used,   consumed,   wasted   or  diverted   shall   be   assessed   by   such  officer for the period and in the manner   specified   hereinbelow   and   the   value   of   energy so assessed shall be collected by   Page 10 of 23 C/LPA/528/2014 ORDER including   the   same   in   the   next   bill   or   by   a   separate   bill.   Such   amount   shall   always   be   deemed   to   be   the   arrears   of   electricity   dues   for   all   purposes.  

Provided   that   the   value   of   the   electricity   energy   so   assessed   to   have   been   abstracted,   used,   consumer,   wasted   or   diverted   shall   be   subject   to   review   by   the   Appellate   Authority   on   the   representation/appeal being filed by the   consumer   in   the   manner   stated   hereinbelow. 

Provided further that ... ... ... 

Assessment 

1. In case of LT consumers: ... ... ... 

2. In case of HT consumers: 

In case of HT consumers taking supply at  high   tension   is   detected   to   have   committed   theft   of   energy,   the   actual   maximum   demand   shall   be   considered   an   equivalent to 75% of the total connected   load   of   the   consumer   at   the   time   of   inspection   subject   to   a   minimum   of   the   contracted   demand   and   the   energy   consumption shall be assessed as under:­   Assessed   units   per   month   =   M   x   H   x   C   Where M = Demand in KW (KVA x PF)  H = Nos. of Hours in month  C = Load Factor  Category of HT consumers Load Factor ... .... ... ..... 
Textile  75%  Note:­   The   "Actual   maximum   demand"   in   Kilowatt shall be computed from various   equipments   rated   in   Kilowatt   directly   Page 11 of 23 C/LPA/528/2014 ORDER and from equipments rated in horse power   by the standard engineering formula. The   "actual maximum demand in KVA" shall be   computed from "actual  maximum demand in   KW   by   dividing   the   later   by   the   actual   average   power   factor   for   the   period   mentioned hereinbelow under head "period   of Assessment. 
The   demand   so   assessed   (in   KVA)   in   excess   of   the   recorded   demand   shall   be   charged   at   two   times   the   applicable   tariff   rates   for   "billing   demand   in  excess   of   contract   demand"   for   each   month's assessment. 
The   consumption   assessed   in   the   manner   aforesaid   shall   be   reduced   by   the   consumption   recorded   by   the   meter   and   charged at the appropriate tariff rates.   The   remaining   consumption   shall   be   charged   at   2.5   times   the   applicable   tariff   rates   under   the   head   "Energy   charges"   and   "Fuel   Cost   Adjustment   charges". 
Neither failure  to launch a prosecution   nor the acquittal of the consumer in any  prosecution on any ground other than the   prosecution case is False shall bar the   proceedings under this clause.
The levy of the aforesaid charges shall   be   without   prejudice   to   the   rights   of   the   Board   to   disconnect   the   service   and/or proceed otherwise.
For the purpose of assessment of Units,   all rating of appliances will be in HP /   Kws.  Conversion of rating of electrical   appliances and equipment for Brake Horse   Power   of   KVA   to   Kilowatts   will   be   done   as   prescribed   under   Schedule   of   Tariff   Page 12 of 23 C/LPA/528/2014 ORDER in force.
However,   Appellate   authority   shall   have   the   powers   to   decide   the   applicable   value   of   the   load   factor   /   diversity   factor   in   case   of   both   HT   or   LT   Consumers.
PERIOD OF ASSESSMENT:
1 Past   six   months   from   the   date   of   detection. (for seasonal industries  Six   working   months,   excluding   off   season   period   declared   by   the   consumer) : or  2 Actual   period   from   the   date   of   commencement of supply upto the date   of detection; or 3 Actual   period   from   the   date   of   replacement of component of metering   system in which evidence is detected   within six months from the date of   detection   and   upto   the   date   of   detection; or 4 The actual period from the date of   the   previous   Installation   checking   (and   resulted   into   supplementary   bill)   under   provisions   of   this   clause within six months period of   the   date   of   the   detection   under   consideration and upto the date of   detection" 

6.1 Condition   No.35   is   pertaining   to  disconnection   for   malpractice   and   compensation  thereof.     However,   the   facts   of   the   appeal   as  Page 13 of 23 C/LPA/528/2014 ORDER such   do   not   require   any   detailed   reference   to  Condition   No.35,   at   this   stage,   in   view   of  admitted   fact   about   preferring   appeal   by   the  respondent   -   writ   petitioner   before   the   Board  against issuance of supplementary bill qua first  inspection   on   20.11.2002   whereby   it   was   found  that   extra   load   of   7.80   HP   i.e.   against  sanctioned   load   of   20   HP   was   found.   The   above  appeal is separate subject matter. 6.2 The   question   now   that   is   to   be  determined,   the     starting   point   of   six   months  from the date of detection of theft / pilferage  of   energy   and   in   the   present   case,   when   the  second   inspection   was   carried   out   on   18.01.2003  modus operandi  adopted by the consumer was found  as under:

"On   perusal   of   the   record   and   especially  the checking sheet dated 18.1.2003, it is  explicitly   clear   that   the   appellant   had  made   permanent   arrangement   in   such   a  manner   that   the   MMB   containing   the   meter  installed   therein,   could   be   tilted   in  order   to   stop   the   recording   of   the  Page 14 of 23 C/LPA/528/2014 ORDER consumption   in   the   meter.     It   has   been  specifically   stated  in   the   checking  sheet  itself   that   at   the   time   of   checking  practically   testing   was   made   by   tilting  the meter and the recording of consumption  stop and as a result of that.  Videography  of   the   condition   of   the   meter   has   also  been taken. Still however, the appellant's  representative who has signed the checking  sheet has the audacity to say that no such  arrangement was made as a result of which,  the   MMB   with   the   meter   installed   therein  could   be   tilted   in   order   to   stop   the  recording of the consumption in the meter.  No objection was written by the appellant  either on the checking sheet or by giving  it   separately   in   writing   to   any   higher  authority   of   the   Respondent.     Admittedly,  the   appellant   has   no   enmity   with   the  officer   of   the   checking   squad   who   were  from   H.O.Baroda.     The   checking   officers  have   therefore   no   reason   to   file   false  case against the appellant".

6.3 Even   the   appellate   authority   in   its  order held as under:

"..... So in the above view of the matter,  considering   the   documentary   evidence  produced by the Respondent Board, we hold  that the Respondent Board has succeeded in  establishing   its   case   of   theft   of  electrical   energy.   The   submission   of   the  appellant   that   at   best   the   sup0lementary  bill   could   be   served   on   him   for   a   period  20.11.2002   to   18.1.2003,   the   date   of  checking   cannot   be   accepted.   Firstly  because this is not a case of tampering of  Page 15 of 23 C/LPA/528/2014 ORDER meter, Secondly, admittedly at the time of  checking   dated   20.11.2002,   the   appellant  at   his   request   got   the   MMB   sealed   and  there   is   nothing   in   the   said   checking  sheet   which   would   go   to   show   that   the  installation   of   the   appellant   was   checked  by   the   checking   squad   for   theft   of  electrical   energy.   Thirdly,   that   was   a  case of malpractice wherein as against the  contract load of 20 HP, connected load of  27.8 HP was found.  In the case, his meter  was   not   required   to   be   checked   and   as  such,   there   is   no   observation   to   that  effect of the said checking sheet of meter  having   been   checked   on   that   date.  Therefore,   in   our   opinion   the   checking  dated 20.11.2002 as a result of which, the  malpractice was found would not be of any  help to the appellant.   However following  the   normal   practice   of   the   Respondent  Board   to   give   relaxation   on   account   of  staggered days and holidays in the case of  theft   of   electrical   energy,   the   committee  decides   to   give   the   following  relaxations:­ [emphasis supplied] [I] 1 Staggered days : 13 days @50% 2 Holidays   : 08 days [Diwali - 4 / Makarsankranti­1 / Janmastami - 1 / Independence ­1 & Raxabandhan ­1 = 8 Total 21 days The net chargeable days would be 184­21 =  163 Page 16 of 23 C/LPA/528/2014 ORDER [II] There   shall   not   be   any   change   in   any  other parameters of the ABCD formula.
The Respondent board is directed to revise  the   supplementary   bill   in   terms   of   the  above   direction   and   recover   the   balance  amount, if any, from the appellant."

6.4 Thus, what is found towards evidence by  the   checking   squad   in   the   checking   sheet   dated  18.01.2003   that   the   consumer   had   made   permanent  arrangement in such manner that MM box containing  the  meter  installed  therein,   could  be tilted  in  order to stop recording of the consumption of the  electricity.   That   was   demonstrated   and   even  videographed   of   the   condition   of   the   meter   was  taken.  The assessment of charges for consumption  of electricity for issuing supplementary bill and  starting point for the assessment commencement of  six  months  was  considered  by the  Division  Bench  of this court in Letters Patent Appeal No.96 of  2014 in Special Civil Application No.8520 of 2004  and   allied   appeals.     Subsequently,   another  Division   Bench   in   Letters   Patent   Appeal   No.1086  Page 17 of 23 C/LPA/528/2014 ORDER of  2013 in  Special  Civil  Application   No.7654  of  2002  relied  on  the decision  rendered   in Letters  Patent Appeal No.96 of 2014.   It is to be noted  that   in   the   present   appeal,   the   judgment   and  order   under   challenge   of   learned   Single   Judge  dated 29/30.01.2013 in Special Civil Application  No.15804 of 2003 allowing the petition was filed  by the writ petitioner - consumer relied on the  judgment   rendered   in   Special   Civil   Application  No.16975  of 2003,  but  aggrieved  by the  decision  in   Special   Civil   Application,   Letters   Patent  Appeal   No.407   of   2014   was   filed,   which   was  allowed   and   the   judgment   rendered   Special   Civil  Application  No.16975   of 2004  came to  be quashed  and set aside.

6.5 However,   the   fact   remains   that   Division  Bench   in   the   oral   judgment   dated   18.12.2014  rendered in group of Letters Patent Appeal No.96  of 2014 and another Division Bench decision dated  11.09.2014   rendered   in   Letters   Paten   Appeal  No.110 of 2014, were relied on.  Paras 9 to 13 of  Page 18 of 23 C/LPA/528/2014 ORDER the   CAV   judgment   dated   11.09.2014   rendered   in  Letters   Patent   Appeal   No.110   of   2014   read   as  under:

"9. In this view of the matter, whenever a  wise consumer can arrange for such sort of  pilferage of electricity without tampering  with the meter or its components and when  criteria   No.3   of   condition   No.34   clearly  provides   for   the   actual   period   from   the  date   of   replacement   of   component   of  metering   system   in   which   evidence   is  detected,   in   our   opinion,   this   criteria  cannot   be   applicable   in   the   facts   of   the  present case because it is not the case of  either   party   that   at   the   time   when   the  meter was changed in August 2013 the theft  of   electricity   was   detected   by   the  officials  of  the  appellant  company.  Since  it is not the case of either of the party  that   the   theft   was   detected   at   the   time  when the meter was changed in the month of  August   2013,   there   is   no   occasion   of  counting the actual period as provided in  criteria   3   of   condition   No.34   and   the  learned   Single   Judge   appears   to   have  misconstrued   the   criteria   provided   for  assessment   of   period   since   the   earlier  meter was not changed due to the detection  of   theft   of   electricity   by   the   consumer.  The essential part of criteria No.3 is the  replacement   of   component   of   metering  system in which the evidence is detected.  Here,   in   this   case,   the   case   of   the  consumer   does   not   fall   within   that  criteria   because   the   essential   part   of  criteria No.3 is missing in this case. 
Page 19 of 23 C/LPA/528/2014 ORDER
10. It   is   also   relevant  to   note  that   the  learned   Single   Judge   has   also   observed  that   when   the   meter   was   replaced   in   the  month   of   August   2013,   it   amounts   to  inspection of the premises. However, it is  nobodys   case   that   at   the   time   of  replacement   of   the   metering   system,   the  premises   of   the   consumer   was   inspected.  The   facts   of   replacement   of   meter   and  inspection   of   premises   are   altogether  different.   In   our   opinion,   meter   can   be  changed at any time without inspecting the  premises and when the inspection is sought  to   be   carried   out,   it   means   that   the  authority   may   have   some   doubt   about   the  pilferage of energy. Thus, the observation  of   learned   Single   Judge   that   the  replacement   of   meter   in   the   month   of  August   2013   amounts   to   inspection   of   the  premises   appears   to   be   based   upon  presumption   only.   However,   the   fact  appears to be otherwise.
11. Even if the officers of the appellant  by exercising due care and diligence could  not notice the pilferage of electricity at  the   time   of   replacement   of   metering  system,  it  did  not  bring   the  case  of  the  consumer   for   the   assessment   of   lesser  period   commencing   from   replacement   of  metering   system   for   want   of   evidence   of  pilferage   of   electricity   and   resultant  replacement   of   meter,   as   envisaged   in  criteria   No.3.   Further,   even   if   in  connivance   or   with   the   open   eyes   the  officials of the appellant did not notice  the pilferage while replacing the metering  system,   it   would   not   eliminate   the  possibility of pilferage of energy by the  consumer.
Page 20 of 23 C/LPA/528/2014 ORDER 12. Now, a bare perusal of criteria Nos. 2 
and   4   clearly   indicates   that   these  criteria   are   not   applicable   to   the   facts  and   circumstances   of   the   present   case. 
Thus,   in   our   opinion,   criteria   No.   2,   3 
and 4 would not be applicable in the facts  and   circumstances   of   the   present   case.  Thus, in this view of the matter, the case  of   the   consumer   falls   within   the  provisions of criteria No.1.
13. As narrated above, the  modus operandi  adopted   by   the   consumer   for   pilferage   of  electricity   was   such   that   even   with   the  open eyes an ordinary man could not notice  the   breakage   of   neutral   wire   below   the  meter.   In   this   situation   at   the   time   of  replacement   of   meter   in   the   month   of  August   2013,   the   officials   of   the  appellant   could   not   have   noticed   the  pilferage   of   electricity,   otherwise,   at  that   time   on   detection   of   pilferage   of  electricity,   a   supplementary   bill   could  have   been   issued.   Even   if   it   is   presumed  that the fact of theft of electricity was  noticed by the officials of the appellant  company   at   the   time   of   replacement   of  earlier meter in the month of August 2013  and   they   acted   in   connivance   with   the  consumer, in that case also, the position  being   the   same   that   the   consumer   was  committing theft of electricity by cutting  down   the   neutral   prior   to   the   period   of  replacement   of   the   meter   in   the   month   of  August 2013 stands established." 

6.6 Therefore, when the law is laid down by  the   Division   Bench   of   this   Court   about   a  Page 21 of 23 C/LPA/528/2014 ORDER statutory   presumption   that   movement   theft   of  electricity   was   found,   the   electricity   company  can   issue   supplementary   bill   for   theft   of  electricity for the period of 180 days / 6 months  prior to the date of checking when the pilferage  is found, of course, subject to the rider that in  the facts of the case, if the consumer is able to  establish and prove by leading evidence that when  earlier the meter was checked it was found `ok'  and   subsequently   an   illegality   and/or   theft   of  energy   is   noticed,   on   same   facts   and  circumstances   on   which   previously   the   consumer  was not found to have committed theft, the court  can come to a different conclusion.   But in the  facts and circumstances of this case, even at the  time   of   first   inspection   carried   out   on  20.11.2002,   the   consumer   was   found   to   have  connected with extra load of 7.87 HP against the  sanctioned load of 20 HP, it cannot be said that  that   the   consumer   -   writ   petitioner   has  established   his   case   by   rebutting   the   statutory  presumption.

Page 22 of 23 C/LPA/528/2014 ORDER 7 In   view   of   the   above   discussion,   this  appeal   succeeds   and   is   hereby   allowed   and  supplementary   bill   dated   20.01.2003   issued   by  respondent No.1 for an amount of Rs.2,28,674.41,  which   was   later   on   modified   to   the   tune   of  Rs.1,43,784.60   vide   revised   supplementary   bill  dated   05.0.2003,   as   per   the   order   dated  26.08.2003   passed   by   the   respondent   No.2,   is  hereby   sustained.     Accordingly,   oral  judgment  dated   29/30.01.2013   passed   in   Special   Civil  Application No.15804 of 2003 is hereby set aside.   

(ANANT S. DAVE,J) (BIREN VAISHNAV,J) P. SUBRAHMANYAM Page 23 of 23