Gauhati High Court
Silver Drop Food And Beverages P Ltd vs The State Of Assam And 4 Ors on 6 May, 2025
Author: Michael Zothankhuma
Bench: Michael Zothankhuma
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GAHC010198702017
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4120/2017
SILVER DROP FOOD and BEVERAGES P LTD.
A COMPANY DULY INCORPORATED UNDER THE COMPANIES ACT, 1956
HAVING ITS REGISTERED OFFICE AT VILLAGE-SILA MOHEKHATI,
MOUZA-SILA SINDURIGHOPA, NH-31, AMINGAON, GUWAHATI
VERSUS
THE STATE OF ASSAM and 4 ORS.
DULY REP. BY THE SECRETARY TO THE GOVT. OF ASSAM, POWER
ELECTDEPTT., DISPUR, GUWAHATI-781006
2:ASSAM POWER DISTRIBUTION COMPANY LIMITED
A GOVT. OF ASSAM UNDERTAKING DULY INCORPORATED UNDER THE
COMPANIES ACT
1956 HAVING ITS OFFICE AT BIJULEE BHAWAN
PALTAN BAZAR
GUWAHATI DULY REPRESENTED BY ITS CHAIRMAN-CUM-MANAGING
DIRECTOR
3:THE AREA MANAGER/ASSESSING OFFICER
IRCA-II APDCL MALIGAON
GUWAHATI-12
4:THE APPELLATE AUTHORITY
HAVING ITS OFFICE AT APDCL
BIJULEE BHAWAN PALTAN BAZAR
GUWAHATI-781001
5:UNION OF INDIA
DULY REP. BY THE SECRETARY
MINISTRY OF POWER
SHAKTI BHAWAN
NEW DELHI-11000
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Advocate for the Petitioner : MRSS KEJRIWAL,
MR D DEKA, MD F FARIDI, MR.S K KEJRIWAL
Advocate for the Respondent : C.G.C., MRS. A GAYAN, ASSTT.S.G.I.,
MRS.A DASS,SC, APDCL,GA, ASSAM
BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
ORDER
Date : 06.05.2025
Heard Mr. F. Faridi, learned counsel for the petitioner and Mr. B.
Choudhury, learned counsel for the APDCL.
2. The petitioner has challenged the assessment bill and the proceeding
initiated pursuant to the inspection dated 18.08.2014, wherein the APDCL's case
was that certain seals were found broken, which implied that there was theft of
electricity. The petitioner's case, on the other hand, was that the cabinet box
inside which the meter was placed, was found to be intact. As such, there was
no theft of electricity.
3. The counsels for the parties submit that in the case of a tampered meter,
Clause 5.A.4.4 of the Electricity Supply Code and Related Matter (Regulation),
2004 (1st amendment 2007), hereinafter referred to as the "Electricity Code",
provides the procedure to be followed while calculating the loss of energy, due
to theft of power. However, in the petitioner's case, the calculation that had
been undertaken under Clause 5.A.4.4 of the Electricity Code to make the
assessment bill, came out in the negative.
4. The learned counsels for the parties submit that to overcome the above
difficulty, the APDCL applied Clause 4.2.2.4 of the Electricity Code, to arrive at
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the actual consumption of electricity, though the said clause was not applicable
in respect of theft of energy.
5. The learned counsels for the parties submit that Clause 4.2.2.4 is relatable
only to incorrect or stopped meter and the same cannot be applied for
calculating the loss of energy due to theft of power. As such, they submit that
the final assessment bill dated 14.07.2017, made under Clause 4.2.2.4, showing
the amount payable by the petitioner to be Rs.16,32,330/-, should accordingly
be set aside.
6. The learned counsel for the APDCL submits that a recalculation of the loss
of energy may be allowed to be undertaken by the APDCL, so that excess
payment made by the petitioner may be adjusted.
7. The counsels for the parties also submit that the present case is covered by
the judgment of a Co-ordinate Bench of this Court in the case of Rajdhani
Industries vs. Assam Power Distribution Co. Ltd. And Ors, reported in
2023 (3) GLT 824.
8. I have heard the learned counsels for the parties.
9. The order of the Appellate Authority for APDCL on 26.05.2017 in Appeal
No. 05/2016, shows that as the calculation of the loss of energy due to the theft
of power, came out in the negative, while making the calculation under Clause
5.A.4.4 of the Electricity Code, Clause 4.2.2.4 had thereafter been applied for
the same purpose. However, in terms of the Electricity Code and the judgment
of the Co-ordinate Bench in Rajdhani Industries (supra), Clause 4.2.2.4 can
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only be applied in respect of stopped or incorrect meter. It cannot be applied to
calculate the loss of energy in relation to theft of power.
10. In view of the above reasons, the final assessment bill dated 14.07.2017
made by the APDCL, in terms of Clause 4.2.2.4 of the Electricity Code, showing
the amount payable to be Rs.16,32,330/-, is hereby set aside. The matter is
remanded back to the Appellate Authority to re-calculate the assessment in
respect of theft of electricity, in terms of Clause 5.A.4.4 of the Electricity Code
and thereby make necessary adjustment, with the payments already made by
the petitioner.
11. It is made clear that the present writ petition has not been decided on
merit and no observation/finding made herein shall be construed to be a finding
on the merits of this case.
12. The APDCL is accordingly directed to make the adjustment of the statutory
deposit submitted by the petitioner, after making the re-calculation, which
should be done within a period of 4(four) weeks from the date of receipt of a
certified copy of this order.
13. The writ petition is accordingly disposed of.
JUDGE
Comparing Assistant
