Gujarat High Court
Dipakbhai Chandubhai Patel vs Uttar Gujarat Vij Company Ltd on 29 January, 2024
Author: Sunita Agarwal
Bench: Sunita Agarwal
NEUTRAL CITATION
C/LPA/64/2024 ORDER DATED: 29/01/2024
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/LETTERS PATENT APPEAL NO. 64 of 2024
In
R/SPECIAL CIVIL APPLICATION NO. 6397 of 2023
With
CIVIL APPLICATION (FOR STAY) NO. 1 of 2023
In
R/LETTERS PATENT APPEAL NO. 64 of 2024
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DIPAKBHAI CHANDUBHAI PATEL
Versus
UTTAR GUJARAT VIJ COMPANY LTD
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Appearance:
NAMAN H KINKHABWALA(8831) for the Appellant(s) No. 1
MR CHINMAY M GANDHI(3979) for the Respondent(s) No. 1
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CORAM:HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE
SUNITA AGARWAL
and
HONOURABLE MR. JUSTICE ANIRUDDHA P. MAYEE
Date : 29/01/2024
ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA
AGARWAL)
1. At the outset, it was submitted by the learned counsel for
the petitioner that the limited opportunity, the petitioner is
seeking to assail the supplementary bill dated 16.2.2023, is the
opportunity of hearing on the question of computation. It is
demonstrated before us that before concluding on the issue of
occurrence of theft of the electricity, notice and opportunity at
every stage has already been granted to the petitioner herein
and there is no challenge to the said issue which can be agitated
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before the competent Court under Section 154 of the Electricity
Act, 2003 as observed by the learned Single Judge.
2. The contention before us is that the petitioner may be
granted opportunity to raise an objection to the assessment
made in accordance with Clause 7.12 of the Gujarat Electricity
Regulatory Commission (Electricity Supply Code and Related
Matters Regulations, 2015). Reliance is placed on the decision
of this Court dated 14.12.2023 in Letters Patent Appeal No.1445
of 2023. The reference has been made to paragraphs '27' and
'29' of the said decision to assert that hearing as to the
computation for levying of supplementary bill ought to have
been granted to the petitioner.
3. Noticing the above contentions, we may note that vide
judgment dated 14.12.2023 in the above noted case, after
consideration of the provisions of Sections 126, 127, 135, 152
and 154 of the Electricity Act, 2003 as also Clauses 7.1 to 7.18
as contained in Section 7 of the Electricity Supply Code, 2015,
we have reached at the conclusion that while making
assessment towards energy consumption in case of theft of
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energy, as per clause 7.12, the Assessing Officer is required to
follow the assessment formula given in Annexure-IV of the Code
and the period of assessment as provided in Clause 7.7 of the
Electricity Supply Code, 2015. In case of assessment towards
energy consumption, in the matter of theft of electricity as per
Clause 7.12, the assessee would be entitled to an opportunity of
hearing which would be limited to the extent of the dispute
pertaining to computation made by the Assessing Officer. It was
held that the limited opportunity of hearing, which can be
granted to an assessee, on the application moved by him, is to
raise a dispute that assessment formula given in Annexure-IV of
the Code for the period of assessment as provided in Clause 7.7
of the Electricity Supply Code, 2015 has been wrongly applied.
4. Having noted the above, we dispose of the present appeal
with the only observation that the appellant herein shall be
entitled to opportunity of hearing to dispute the assessment
made by the Assessing Officer in the matter of energy
consumption as per the assessment formula given in Annexure-
IV of the Electricity Supply Code, 2015 as also the period during
which such theft of electricity has taken place, i.e. the
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computation of the period as per Clause 7.7 of the Electricity
Supply Code, 2015. The supplementary bill dated 16.2.2023, the
subject matter of challenge herein shall be treated as the
provisional assessment and be made subject to the final
assessment to be made after grant of opportunity to the
appellant herein. It is further brought before us that 50% of the
amount of supplementary bill dated 16.2.2023 has already been
deposited by the petitioner. In the said scenario, we provide
TWO WEEKS' time to the appellant herein to furnish his
objection before the competent authority to the supplementary
bill dated 16.2.2023 along with the copy of this order. On the
presentation of the said objection, a decision in accordance with
law shall be taken by the competent authority within a further
period of TWO WEEKS thereafter, dealing with all the points of
the objection raised by the petitioner by passing a reasoned and
speaking order, under due intimation to the petitioner.
5. The judgment and order dated 16.10.2023 passed by the
learned Single Judge dismissing the Writ Petition stands
MODIFIED to the above extent.
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6. Since the main appeal is disposed of, pending Civil
Application does not survive and stands DISPOSED OF
accordingly.
Sd/-
(SUNITA AGARWAL, CJ )
Sd/-
(ANIRUDDHA P. MAYEE, J.)
OMKAR
