Kerala High Court
Kerala State Electricity Board Limited vs Kerala State Electricity Appellate ... on 29 October, 2025
2025:KER:81388
WP(C) NO.33934 OF 2025 and Conn.
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 29TH DAY OF OCTOBER 2025/7TH KARTHIKA, 1947
WP(C) NO. 33934 OF 2025
PETITIONER/S:
DIBIN JAMES,
AGED 43 YEARS
S/O LATE JOSEPH JAMES, PROPRIETOR, M/S JEWEL
INDUSTRIES,PULICKAMALY, MULANTHURUTHY,
ERNAKULAM DISTRICT, KERALA, RESIDING AT
THEKKUMPURATH HOUSE, ASSOCIATION LANE, NEAR
PANDARACHIRA ROAD, KOCHUKADVANTHRA, KADAVANTHRA
P.O., ERNAKULAM, PIN - 682020
BY ADVS.
SHRI.KALAM PASHA B.
SMT.VISHAKHA J.
SMT.HASNA ASHRAF T.A
SHRI.ANANDU U.R.
RESPONDENT/S:
1 KERALA STATE ELECTRICITY BOARD LIMITED (KSEB),
REPRESENTED BY ITS CHAIRMAN, VYDYUTHI BHAVAN,
PATTOM, THIRUVANANTHAPURAM, KERALA,
PIN - 695004
2 THE ASSISTANT EXECUTIVE ENGINEER,
ELECTRICAL SUB DIVISION, CHOTTANIKKARA, NEAR
CHOTTANIKKARA TEMPLE, BY-PASS ROAD,
CHOTTANIKKARA, ERNAKULAM DISTRICT, KERALA, PIN
- 682312
3 SHIJU VARKEY,
ASSISTANT ENGINEER, ELECTRICAL SESSION,
ARAKKUNNAM ERNAKULAM, KERALA, PIN - 682312
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2
SRI.RIJI RAJENDRAN ,SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 29.10.2025, ALONG WITH WP(C).37778/2025, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO.33934 OF 2025 and Conn.
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 29TH DAY OF OCTOBER 2025/ 7TH KARTHIKA, 1947
WP(C) NO. 37778 OF 2025
PETITIONER/S:
1 KERALA STATE ELECTRICITY BOARD LIMITED,
REPRESENTED BY ITS SECRETARY, VYDYUTHI
BHAVANAM, PATTOM, THIRUVANANTHAPURAM DISTRICT,
PIN - 695004
2 THE ASSISTANT EXECUTIVE ENGINEER,
ELECTRICAL SUB DIVISION, CHOTTANIKKARA, NEAR
CHOTTANIKKARA TEMPLE, BYPASS ROAD,
CHOTTANIKKARA, ERNAKULAM DISTRICT, KERALA, PIN
- 682312
BY ADV SRI.RIJI RAJENDRAN
RESPONDENT/S:
1 KERALA STATE ELECTRICITY APPELLATE AUTHORITY,
VYTILLA, KOCHI,ERNAKULAM, KERALA, PIN - 682019
2 DIBIN JAMES,
AGED 43 YEARS
S/O LATE JOSEPH JAMES, PROPRIETOR, M/S JEWEL
INDUSTRIES, PULICKAMALY, MULANTHURUTHY,
ERNAKULAM DISTRICT, KERALA, RESIDING AT
THEKKUMPURATH HOUSE, ASSOCIATION LANE, NEAR
PANDARACHIRA ROAD, KOCHUKADVANTHRA, KADAVANTHRA
P.O. ERNAKULAM, PIN - 682020
BY ADVS.
SHRI.KALAM PASHA B.
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WP(C) NO.33934 OF 2025 and Conn.
4
SMT.VISHAKHA J.
SMT.HASNA ASHRAF T.A
SHRI.ANANDU U.R.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 29.10.2025, ALONG WITH WP(C).33934/2025, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO.33934 OF 2025 and Conn.
5
JUDGMENT
[WP(C) Nos.33934/2025, 37778/2025]
WP(C) No.33934 of 2025 is filed by the consumer seeking
implementation of Ext.P10 order of the Appellate authority in
Appeal No.53 of 2024 dated 24th September 2024. The same order is
challenged by the Electricity Board in WP(C) No.37778 of 2025.
2. The petitioner in WP(C) No.33934 of 2025 who is also the
2nd respondent in WP(C) No.37778 of 2025 is the consumer. The
petitioner in WP(C) No. 37778 of 2025 is also the respondent No.1
in WP(C) No.33934 of 2025 is the KSEB.
3. The writ petitioner in WP(C) No.33934 of 2025 had a
three-phase electricity connection bearing consumer
No.1155532015179 under LT IVA industrial tariff with a sanctioned
connected load of 49872 watts and contract demand of 45 KVA,
under the jurisdiction of the respondent.
4. The Anti Power Theft Squad (APTS), along with the
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officials of the Electrical Section, Arakkunnam, conducted an
inspection in the premises on 06.02.2024, and a site mahazar and
seizure mahazar were prepared. Pursuant to the site inspection, a
provisional assessment order for Rs.57,60,295/- was issued to the
consumer on 07.02.2024 under Section 135 (1) of the Electricity Act,
2003, alleging that the consumer had indulged in theft of
electricity by tampering with the meter, CT terminal connections.
An unauthorised additional load of 47 KW was also detected in the
premises.
5. After the inspection, the meter was seized, and the CT
chamber was sealed. The supply to the premises was immediately
disconnected, and an FIR was registered before the Mulanthuruthy
Police Station under Section 135 of the 2003 Act, and the seized
meter was handed over to the Station House Officer. Based on the
objection preferred by the consumer and after personal hearing,
the final assessment order was issued on 15.03.2024 for
Rs.37,10,152/-.
6. Aggrieved by this order that the petitioner preferred an
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appeal as Appeal No.53 of 2024 before the Kerala State Electricity
Appellate Authority, which allowed the appeal despite the order
being passed under Section 135(1) of the Electricity Act.
The appellate authority held as follows;
"1. The final assessment order vide proceedings
order No. 33/23-24/Final/Assessing
Officer/ESD/CKA/ APTS/dt. 15.03.2024 for
Rs.37,10,152/-, issued by the respondent is
hereby set aside.
2. The Assessing Officer is directed to issue
revised assessment within 15 days at twice the
rate for both proportionate fixed charges and
proportionate energy charges under LT IV A
industrial tariff on account of unauthorized use
of 46568 waltts as follows; the assessment period
for the equipments having genuine purchase
invoices should be limited up to the date of
purchase invoices and balance UAL should be
assessed for the period from 07.02.2023 to
06.02.2024, the date of inspection, as per Section
126(5) of the 2003 Act and in the light of tariff
orders and Section 45(3) of the Electricity Act
2003, by computing the fixed charges as per the
amendment of Regulation 155(6) as stipulated in
the 5th Amendment of Supply Code 2014 during
2024, for each month of assessment period. Due
credit shall be given for the proportionate
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current charges remitted by the appellant
during the assessment period in the fight of
judgment dated 12.04.2017 in WP(C) No. 31025 of
2008 & connected cases of the Hon'ble High
Court of Kerala, Here, current charges includes
both the fixed charges and energy charges, but
excluding the excess demand charges collected
as per agreement for RMD exceeding contract
demand.
3. Excess amount remitted if any, shall be
refunded with interest as per the regulation
158(18) of Kerala Electricity Supply Code 2014."
7. This decision of the Appellate Authority is challenged by
the Board, contending that since the charge was of theft under
Section 135, the appellate authority could not have entertained the
appeal under Section 127 of the Electricity Act, which can only be
for an assessment made under Section 126 of the Act. The appellate
authority clearly found that the allegation against the petitioner
was under Section 135, but still proceeded to hear the appeal on
merits and passed the order, as directed above.
8. In case of allegation of theft, the methodology to be
followed was under Regulation 160 of the Kerala Electricity Supply
Code, 2014.
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9. The prosecution for theft of electricity is provided under
Regulation 159, while Regulation 160 deals with the disconnection
of the supply of electricity in the event of theft. The procedure for
compounding of offence under S.152 of the Act is dealt with under
Regulation 163. Annexure-22 is the model procedure for the
assessment of energy in case of theft, which is issued in terms of
Regulation 160(7). The assessment formula for the calculation of
the consumption due to theft of electricity is Units assessed =Lx D
x H x F. It also provides that the load factor in cases of direct theft
for all categories is 100%. In the instant case, the calculation made
while passing the provisional assessment and the final assessment
is contrary to what is prescribed in Regulation 160, read with
Annexure 22. Thus, by no stretch was the appeal filed under S.127
of the Act maintainable in a case alleging theft under 5.135 of the
Act.
10. The issue whether an appeal can be maintained under
Section 127 of the Act against the proceedings initiated under
Section 135 of the Act was considered by this Court in the
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judgment reported in Kani M. V. Kerala State Electricity Board
Limited [2025 KHC Online 1020], wherein this Court found that no
appeal under Section 127 of the Act is maintainable against
persons alleged theft under Section 135 of the Act, as the appeal
provisions are confined only to proceedings under Section 126 of
the Act.
11. In view of the above, the appeal preferred by the
consumer before the appellate authority was not maintainable.
Consequently, the appellate authority could not have passed the
order impugned.
12. However, it is seen that the calculation which the Board
should have adopted in a case of allegation of theft, as noticed
above, was not done, as the method prescribed under Annexure-22
was not followed.
13. Under such circumstances, the provisional and final
orders cannot be sustained, and they are quashed. In the result,
the writ petitions are disposed of as follows;
A) The order passed by the appellate authority dated 24 th
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September 2024 in Appeal No.53 of 2024 is hereby set aside.
There will be a direction to the petitioner in WP(C) No.37778
of 2025 to reconsider the question of computation in terms of
Annexure-22, with notice to the consumer, and pass fresh
orders in accordance with law within two months from the
date of receipt of a copy of this judgment.
B) Needless to say, the liability of the petitioner would depend
on the decision to be taken as directed above.
The writ petitions are disposed of as above.
SD/-
MOHAMMED NIAS C.P.,
JUDGE
JJ
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APPENDIX OF WP(C) 33934/2025
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE SITE MAHAZAR
DATED 06/02/2024
Exhibit P2 A TRUE COPY OF THE OBJECTION FILED
UNDER SECTION 126(3) OF THE
ELECTRICITY ACT, 2003, AND CLAUSE
160(9) OF THE KERALA ELECTRICITY
SUPPLY CODE, 2014, DATED 12.02.2024
Exhibit P3 A TRUE COPY OF THE OBJECTION FILED
UNDER SECTION 126(3) OF THE
ELECTRICITY ACT, 2003, AND CLAUSE
160(9) OF THE KERALA ELECTRICITY
SUPPLY CODE, 2014, DATED 7/03/2024
Exhibit P4 THE TRUE COPY OF THE REPLY REJECTING
THE TESTING OF THE METER ISSUED BY THE
ASSISTANT EXECUTIVE ENGINEER DATED
16.02.2024
Exhibit P5 THE TRUE COPY OF THE FINAL ASSESSMENT
ORDER ISSUED BY THE 2ND RESPONDENT ON
15.03.2024, UNDER SEC 126 OF THE
ELECTRICITY ACT, 2003
Exhibit P6 THE TRUE COPY OF THE RECEIPT FOR
PAYMENT OF ₹18,55,076/- (RUPEES
EIGHTEEN LAKHS FIFTY FIVE THOUSAND AND
SEVENTY SIX ONLY) DATED 22.03.2024
Exhibit P7 THE TRUE COPY OF THE RECEIPT FOR
PAYMENT OF ₹37,101/- (RUPEES THIRTY
SEVEN THOUSAND ONE HUNDRED AND ONE
ONLY) DATED 22.03.2024
Exhibit P8 THE TRUE COPY OF THE RECEIPT FOR
PAYMENT OF THE BALANCE AMOUNT OF
₹18,55,076/- (RUPEES EIGHTEEN LAKHS
FIFTY FIVE THOUSAND AND SEVENTY SIX
ONLY) DATED 6-5-2024
Exhibit P9 THE TRUE COPY OF THE COMPLAINT FILED
BY THE PETITIONER TO THE CMD KSEBL
THIRUVANANTHAPURAM, DATED 13-12-2024
Exhibit P10 THE TRUE COPY OF THE ORDER IN APPEAL
NO-53/2024 DATED 24/09/2024
Exhibit P11 THE TRUE COPY OF THE NOTICE TO THE 2ND
RESPONDENT DATED 18.11.2024
Exhibit P12 THE TRUE COPY OF THE ASSESSMENT MADE
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BY MR. ATHUL KUMAR. S ( PERMIT
NO:1356), CHARTERED ENGINEER,THE
INSTITUTION OF ENGINEERS, M-1806208
DATED 8-9-2025 FOR ₹1,89,774.64
(RUPEES ONE LAKH EIGHTY NINE THOUSAND
SEVEN HUNDRED SEVENTY FOUR AND PAISE
SIXTY FOUR ONLY),IN ACCORDANCE WITH
THE DIRECTION ISSUED BY THE APPELLATE
AUTHORITY AS PER EXT.P10 ORDER
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APPENDIX OF WP(C) 37778/2025
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF SITE MAHAZAR, DATED
06.02.2024, EVIDENCING THE UAL
DETECTED.
Exhibit P2 A TRUE COPY OF PROVISIONAL ASSESSMENT
BILL, DATED 07.02.2024, ALONG WITH
CALCULATION STATEMENT.
Exhibit P3 A TRUE COPY OF THE FINAL ASSESSMENT
BILL DATED 15.03.2024, ALONG WITH THE
CALCULATION STATEMENT.
Exhibit P4 A TRUE COPY OF THE APPEAL FILED BY THE
2ND RESPONDENT.
Exhibit P5 A TRUE COPY OF THE OBJECTION FILED BY
THE 2ND PETITIONER.
Exhibit P6 A TRUE COPY OF THE ORDER OF THE
APPELLATE AUTHORITY DATED 24.09.2024
IN APPEAL NO. 53/2024.
Exhibit P7 A TRUE COPY OF THE JUDGMENT DATED
27.08.2025 IN W.P.(C) 40116/23 AND
CONNECTED CASES.
RESPONDENT EXHIBITS
Exhibit R2(a) The true copy of the assessment made
by the Chartered Engineer dated
08.09.2025
Exhibit R2(b1) The true copy of electricity bill of
the 2nd respondent for the February
Exhibit R2(b2) The true copy of electricity bill of
the 2nd respondent for the March 2023
Exhibit R2(b3) The true copy of electricity bill of
the 2nd respondent for the April 2023
Exhibit R2(b4) The true copy of electricity bill of
the 2nd respondent for the May 2023
Exhibit R2(b5) The true copy of electricity bill of
the 2nd respondent for the june 2023
Exhibit R2(b6) The true copy of electricity bill of
the 2nd respondent for the july 2023
Exhibit R2(b7) The true copy of electricity bill of
the 2nd respondent for the August 2023
Exhibit R2(b8) The true copy of electricity bill of
the 2nd respondent for the September
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Exhibit R2(b9) The true copy of electricity bill of
the 2nd respondent for the October
Exhibit R2(b10) The true copy of electricity bill of
the 2nd respondent for the November
Exhibit R2(b11) The true copy of electricity bill of
the 2nd respondent for the December
Exhibit R2(b12) The true copy of electricity bill of
the 2nd respondent for the January
