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M/S.Platinum Heat Treaters Pvt ... vs The Chairman
2023 Latest Caselaw 4283 Mad

Citation : 2023 Latest Caselaw 4283 Mad
Judgement Date : 17 April, 2023

Madras High Court
M/S.Platinum Heat Treaters Pvt ... vs The Chairman on 17 April, 2023
                                                                      W.P.No.11564 of 2007

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED : 17.04.2023

                                                      CORAM

                              THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM

                                              W.P.No.11564 of 2007
                                                      and
                                               M.P.No.1 of 2007

                     M/s.Platinum Heat Treaters Pvt Ltd.,
                     Represented by its Chairman &
                     Managing Director,
                     Mr.K.Sekar,
                     No.K9, Ambattur Industrial Estate,
                     Ambattur, Chennai – 600 058.                         ...Petitioner

                                                            Vs.

                     1.The Chairman,
                       Tamilnadu Electricity Board,
                       Mount Road,
                       Chennai – 600 002.

                     2.The Superintending Engineer,
                       Tamilnadu Electricity Board,
                       CEDC/West, Thirumangalam SS,
                       Anna Nagar,
                       Chennai – 600 040.

                     3.The Executive Engineer,
                       Tamilnadu Electricity Board,
                       (O & M), Ambattur,
                       Ambattur, Chennai – 600 053.



                     1/12
https://www.mhc.tn.gov.in/judis
                                                                                        W.P.No.11564 of 2007

                     4.The Assistant Executive Engineer,
                       Tamilnadu Electricity Board,
                       (O & M), Ambattur Industrial Estate (South)
                       Ambattur CED West, Ambattur,
                       Chennai – 600 058.                                                 ..Respondents

                     Prayer : Writ Petition filed Under Article 226 of the Constitution of India,
                     to issue a Writ of Certiorarified Mandamus, calling for the records
                     pertaining                to         impugned              order             bearing
                     Lr.No.SE/CEDC/W/AEE/GL/AE2/F.LT                 A/c   No.35-02-949/D.234/2007
                     dated 13.3.2007 passed by the 2nd respondent, quash the same and direct the
                     2nd respondent to refund a sum of Rs.2,32,916/- (Rupees Two Lakhs Thirty
                     Two Thousand Nine Hundred and Sixteen only) deposited with the
                     respondents vide receipt No.371544 dated 15.12.2004.


                                     For Petitioner      : Mr.R.Vijaya Raghavan

                                     For R1 to R4        : Mr.L.Jai Venkatesh
                                                           For TANGEDCO


                                                         ORDER

The assessment order issued by the 2nd respondent / Superintending

Engineer, Tamil Nadu Electricity Board in proceedings dated 13.03.2007 is

under challenge in the present writ petition.

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

2. The petitioner states that the Electricity Service Connection was

provided to him in Connection No.35-02-949. The authorities competent

from the Electricity Board conducted an inspection on 19.03.1999 in the

premises of the petitioner and identified theft of electricity by way of

tampering of meter seals. The theft of energy was detected and the electric

meter was removed. On 19.03.1999, F.I.R was registered against the writ

petitioner in Crime No.108/99 on the file of Ambattur Industrial Estate

Police Station.

3. A show cause notice was issued to the writ petitioner on

22.03.1999, seeking for extra levy of Rs.18,68,716/- towards theft of

electricity. The preliminary enquiry was conducted by the authorities on

07.04.1999 and 17.04.1999. The writ petitioner submitted his written

explanation on 27.03.1999. Thereafter, an assessment order was passed on

23.04.1999 along with the working sheet by the Executive Engineer,

Ambattur, asking the petitioner to pay a sum of Rs.17,46,866/-.

4. The writ petitioner filed O.S.No.3082/1999 before the VI Assistant

Judge, City Civil Court, Chennai, challenging the show cause notice dated

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

22.03.1999 and the assessment order dated 23.04.1999. On 08.07.1999, a

copy of the Forensic report of the Scientific Assistant was sent to the

Judicial Magistrate Court at Ambattur. The Scientific Assistant was made as

Court witness in O.S.No.3082/1999 and the Forensic Report was taken into

consideration. The Scientific Assistant was cross-examined. After trial, the

Civil Court passed a judgment and decree on 11.10.2004 in

O.S.No.3082/1999, directing the writ petitioner to pay the amount

demanded in two installments and prefer an appeal before the Appellate

Authority i.e., the Superintending Engineer and in the event of filing an

appeal, it is to be disposed of within two months after payment of two

installments. Permanent Injunction was also granted from effecting any

disconnection of the writ petitioner's electricity service connection.

5. In respect of the appeal filed by the petitioner, the Appellate

Authority conducted an enquiry and the writ petitioner was permitted to

engage an Advocate to represent his case. The enquiry was conducted on

04.05.2005, 06.04.2006, 20.06.2006 and 05.01.2007. After conducting an

elaborate enquiry by affording opportunity to the writ petitioner through his

Advocate, the final order of assessment was passed by the Appellate

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

Authority in proceedings dated 13.03.2007, which is impugned in the

present writ petition.

6. The assessment order of the original authority, directing the

petitioner to pay a sum of Rs.17,46,866/- was confirmed by the Appellate

Authority and the petitioner was permitted to pay the said amount in 15

monthly installments.

7. The learned counsel for the petitioner mainly contended that the

petitioner has not committed any theft of energy. The Forensic Report filed

before the Civil Court reveals that the theft of energy was not established.

Therefore, the very assessment is infirm and liable to be set aside.

8. The 2nd respondent has wrongfully ignored the report of the

Scientific Assistant by the Forensic Department. In the Civil Suit, the

defendant's side witnesses 1 and 2 admitted the report of the Forensic

Department and therefore, the report is binding on the respondents herein

and thus, the order impugned is liable to be set aside.

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

9. The writ petitioners have mainly relied upon the deposition of the

witnesses made in O.S.No.3082/1999 and contended that the final

assessment order, which is impugned in the present writ petition is bad in

law.

10. The learned counsel appearing on behalf of the respondents raised

an objection by stating that even as per the Forensic Report and the

deposition of the Scientific Assistant, it is clear that there can be 50% chance

of tampering and it is not as if the petitioner was fully exonerated from the

allegation of theft of energy. The Scientific Assistant, who deposed before

the Civil Court in the suit clearly stated that the collar letter impressions in

the disputed seals did not tally with the sample seals. Due to difference in

letters in collar seals, there can be a 50% chance for tampering. There was

no defacing of the impressions in the collar seals. The officials of the MRT

alone are competent to speak about the collar impressions of the security

seals, originally affixed in the meter. The authorities have elaborately

considered the issues and accordingly, passed the assessment order and

thus, the writ petition is to be rejected.

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

11. Considering the arguments between the parties to the lis, an

inspection was conducted on 19.03.1999 in the premises of the petitioner

and the authorities found that offence of theft of electricity has been

committed by petitioner by way of tampering the meter seals. Immediately, a

Criminal Case was registered in Crime No.108/1999. A show cause notice

was issued to the writ petitioner. An enquiry was conducted and the

petitioner submitted his written explanation. The assessment order was

finally passed on 23.04.1999, which was challenged by the petitioner by

way of Civil Suit in O.S.No.3082 of 1999.

12. Pertinently, the Civil Suit was not decreed, directing the writ

petitioner to pay the demanded amount in two installments and permitted

the petitioner to prefer an appeal to the Appellate authority i.e., the

Superintending Engineer. Pursuant to the direction issued by the Civil Court,

the petitioner preferred an appeal before the Superintending Engineer. The

Superintending Engineer conducted an elaborate enquiry by permitting the

petitioner to engage a lawyer to represent his case. After conducting an

elaborate enquiry, the Appellate Authority / Superintending Engineer,

confirmed the order of assessment and directed to petitioner to pay a sum of

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

Rs.17,46,866/-. More so, the petitioner was permitted to pay the said

amount in 15 monthly installments.

13. The petitioner mainly relied on the Forensic Report deposition

made by the Scientific Assistant. The deposition of the Scientific Assistant

even during the cross-examination as stated above is clear that the collar

letter impressions in the disputed seals did not tally with the sample seals.

Due to difference in letters in collar seals, there can be a 50% chance for

tampering. Therefore, the Scientific Assistant has not deposed that there is

no theft of energy and in fact, the discrepancies found in the meter seals

were deposed by the Scientific Assistant before the Civil Court. Thus, the

ground taken in this regard by the petitioner is untenable.

14. The petitioner has successfully dragged on the issues for the past

about 23 years. The Criminal Case was registered on 19.03.1999. Though

the assessment order was issued after conducting an enquiry, the petitioner

filed a Civil Suit in the year 1999, which was disposed of in the year 2004

after a lapse of about 5 years. Thereafter, the petitioner preferred an appeal,

which was disposed of in the year 2007.

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

15. The respondents in the present case, had provided sufficient

opportunity to the writ petitioner to defend his case. Even during preliminary

enquiry, the petitioner submitted his explanations and the Appellate

Authority permitted the petitioner to engage an Advocate to represent his

case. Thus, an elaborate adjudication was done by the competent authority

by affording complete opportunity to the writ petitioner and the Scientific

Assistant also deposed that there is a difference in the electricity meter seals.

Therefore, the petitioner has not made out any case except by prolonging the

issue.

16. In view of the facts and circumstances, the petitioner has not

established any acceptable ground for the purpose of interfering with the

order impugned passed by the 2nd respondent / Superintending Engineer.

Thus, the order impugned passed by the 2nd respondent in order bearing

Lr.No.SE/CEDC/W/AEE/GL/AE2/F.LT A/c No.35-02-949/D.234/2007

dated 13.03.2007 stands confirmed. Consequently, the writ petitioner is

directed to pay the entire demanded amount as per the order impugned

within a period of six weeks from the date of receipt of a copy of this order,

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

failing which, the respondents shall disconnect the Electricity Service

Connection provided in the premises of the writ petitioner and initiate all

appropriate actions to recover the amount due to the Electricity Board.

17. With the above directions, the writ petition stands dismissed. No

costs. Consequently, connected miscellaneous petition is closed.

17.04.2023

Index : Yes Speaking order Neutral Citation:Yes kak

To

1.The Chairman, Tamilnadu Electricity Board, Mount Road, Chennai – 600 002.

2.The Superintending Engineer, Tamilnadu Electricity Board, CEDC/West, Thirumangalam SS, Anna Nagar, Chennai – 600 040.

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

3.The Executive Engineer, Tamilnadu Electricity Board, (O & M), Ambattur, Ambattur, Chennai – 600 053.

4.The Assistant Executive Engineer, Tamilnadu Electricity Board, (O & M), Ambattur Industrial Estate (South) Ambattur CED West, Ambattur, Chennai – 600 058.

https://www.mhc.tn.gov.in/judis W.P.No.11564 of 2007

S.M.SUBRAMANIAM, J.

kak

W.P.No.11564 of 2007

17.04.2023

https://www.mhc.tn.gov.in/judis

 
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