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4. Learned advocate, Ms.Lilu Bhaya, has submitted that, in fact, the respondent is running steel factory and he has obtained electricity connection and high tension load for 2400 KVA, which was given to the company to be used as per NEUTRAL CITATION C/FA/1822/2007 CAV JUDGMENT DATED: 23/08/2023 undefined HTP-4 tariff during 10 p.m. to 6 a.m. and 500 KVA under tariff HTP-1 for the period during 6 a.m. and 10 p.m. The respondent Steel Industry runs in three shifts. The electricity department has given electricity connection on 11.12.1992 and to maintain the power load consumption of the electricity, the plaintiff was required to provide time switch and Trevecto meter, so that the units consumed during the above stated period can be segregated for computing the consumption of units during day and night time. The electricity company has verified that after installation of the electricity connection, within no time, there was loss of electricity is found in the feeder and, therefore, surprise checking was organized on 7th May 1993. The checking was conducted by the officers of the defendant electricity company in the presence of the representatives of the plaintiff. Meter was checked with acue check meter and it is found that "R" phase current C-1 was 1.107 and "B" phase current C-3 was 2.176 and C-4 armoured cable metallic wire was used to earth the "R" phase C.T. and resultant effect was loss in recording of electricity consumption in the meter. It is submitted that normally "R" phase and "B" phase current should be the same, however, in this case, difference was found abnormal and, therefore, detailed investigation NEUTRAL CITATION C/FA/1822/2007 CAV JUDGMENT DATED: 23/08/2023 undefined was carried out and it was found that the meter cable, which was connected with core armourmed cable B, it was coming from backside of the C.T. Chamber requires to be opened but furnace was running, therefore, CT Chamber could not have been opened and inspected immediately. The checking officers had waited for one and a half hours and, thereafter, it was opened and it was found that "R" phase CT main green colour, which is of armourmed cable to metering ½ inch insulation was cut and inside metallic wire was connected and likewise, gray colour load wire was also found pilled off and external metallic wire was found connected. Thus, both the metallic wires were connected with earthing system and due to this external connection system was visibly found disturbed and in unorganized manner. The joint inspection report and abnormal condition of the meter box cannot be considered as natural or accidental and because of above-said arrangement, "R" phase CT current was half and half current was not getting recorded in the meter and it was directly going to the earthing. In short, "R" phase was getting only 50% current and metering cable is part of the meter and tampering has been done with the meter cable and current transformer and systematic arrangement has been made to see to it that less amount of NEUTRAL CITATION C/FA/1822/2007 CAV JUDGMENT DATED: 23/08/2023 undefined consumption of unit is recorded. The position of the affixing instrument and wiring of the meter shows that the conditions of meter box are unnatural and unorganized manner and, therefore, the act and action of the officers of the plaintiff-company would fall under the category of theft of electricity. At the time of preparing joint panchnama, photographs of place of occurrence as well as sketch was also prepared in presence of the representative of the plaintiff and, after completion of panchnama signature of the concerned persons of the plaintiff, who were present at the time of inspection, were also obtained.

12. Learned advocate, Ms.Bhaya has submitted that, as per the evidence available on record, it is found out that in the feeder as per the scientific data 40% units were found less due to transmission loss, when the inspection team of the electricity board has checked the meter box with the instrument of acue meter which showed that in "R" phase and "B" phase current there was difference of 50% which normally should be equal and close to the same, but due to earthing done the 50% current is found in "R" phase and the rest of the 50% is found in the earthing line. Therefore, the reasons assigned and finding given by the learned Judge about the incident of theft is against the evidence available on record and has no legs to stand for a moment and, therefore, the impugned order is required to be modified. Learned Judge has opined that if loss is found, in that event, in NEUTRAL CITATION C/FA/1822/2007 CAV JUDGMENT DATED: 23/08/2023 undefined absence of any cogent evidence, the consumer cannot be held liable and it cannot be said that he has committed theft of electricity. The said finding given by the learned Judge is not in consonance with the evidence available on record. On the contrary, at the time of issuance of theft bill, feeder loss data requires to be looked into for giving benefit to the consumer for the purpose of calculation of actual loss caused to the board. It is submitted that considering the factual aspects as well as evidence available on record, this is a fit case wherein electricity company has successfully proved its case by leading cogent, convincing and reliable evidence but it was not considered and appreciated by learned Judge in proper perspective. Hence, the judgment and order passed by the learner Judge is required to be quashed and set aside by allowing present First Appeal and liability to pay the revised supplementary bill as per the order passed by the appellate committee consisting of expert persons should be fastened on the head of the respondents.

18. Learned advocate, Mr.Trivedi has submitted that data pertaining to consumption of electricity units post and prior to the date of raid was already placed on record. It is found out that prior to checking the electricity consumption for 150 days of the respondent was 1751970 units i.e. 11,600 units per day. After 14th May 1993, electricity consumption for 191 days was recorded and as per the data, the company had used 22,58,130 units and if it would be converted in days, then it would come to 11,822 units per day. Therefore, the comparison of pre and post period of checking would suggest that electricity consumption along with earthing and without earthing was the same and that is why at the time of appreciating the material available on record, learned Judge has opined in very NEUTRAL CITATION C/FA/1822/2007 CAV JUDGMENT DATED: 23/08/2023 undefined clear terms that when electricity consumption during the period when earthing was there and after removal of earthing, it is found to be same. In that event, it is not correct on the part of the appellate committee to observe that incident of feeder loss is caused as a result of earthing done by the plaintiff. The appellate committee should have taken into consideration other incidents also for the loss of electricity in the feeder, but, for the reasons best known to the appellate committee, they have not assigned single reason for the same. It is also evidence on record that total eight sub- connections were passing through said feeder. The electricity company and the appellate committee have held that loss of electricity units to the feeder is due to fault on the part of the respondent only. In fact, in the said feeder line another 3 HT and 2 LT connections were already filled and in a working condition and for the purpose of loss of electricity in the feeder, they have to also check the meter of those connections and should have reached to a conclusion after checking and assessing all the meters and connections. More particularly, in the case where after removal of earthing, consumption of the electricity is found same as earlier recording.

25.2 It is the specific case of the appellant -

board that the electricity connection was installed on 11.12.1992 and sealing were applied upon the meter on 23.12.1992, therefore, the incident of tampering with the meter was done during that period as there was no sealing on the meter at that point of time. It is evident from the record that thereafter, on three occasions, checkings were carried out and everything was found in order. The members of the raiding party had checked the reading of the meter and it was found that current in 'R' Phase and 'B' Phase are not matching. Normally, 'R' Phase and 'B' Phase current should be the same but at the time of NEUTRAL CITATION C/FA/1822/2007 CAV JUDGMENT DATED: 23/08/2023 undefined checking, it was found that 'R' Phase current C-1 was 1.107 and 'B' Phase current C-3 was 2.176, therefore, there was prima facie abnormality found in the reading pattern and, therefore, the officers had carried out detailed investigation and at that point of time, they found that 7 core armored cable, which was coming from CT chamber, was required to be opened but due to production activity of the respondent - Company, more particularly, as furnace was on, the officers could not be able to check it instantaneously and they waited there for around 1½ hours and, thereafter, they opened it and found that 'R' Phase CT main Green colour, which is of armored cable of metering ½ inch insulation, was cut and in the inside, metallic wire was connected and same way, Grey colour load wire was also found peeled off and internal metallic wire was found connected with earthing system and due to this operation, internal system has been disturbed and condition of armored cable and metallic wire are found to be abnormal and automatically, those position cannot be organized naturally or incidentally. It is clearly observed in the joint inspection report that due to above arrangements, 'R' Phase CT current was half NEUTRAL CITATION C/FA/1822/2007 CAV JUDGMENT DATED: 23/08/2023 undefined of the current and remaining half current was not getting recorded in the meter. The said current was going to earthing and accordingly, meter reading is reduced considerably. As per the inspection report, due to tampering made in the armored cable and metallic wire, 'R' Phase was getting only 50% current and, therefore, as a resultant effect, less consumption of electricity unit was recorded in the meter. Hence, the charge of theft of electricity was leveled against the respondent - Company.