1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :13.12.2011 CORAM THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN W.P.(MD)Nos.13180 to 13182 of 2011 and M.P.(MD) Nos.1,1,1 & 2,2 and 2 of 2011 Shanthi Devi ... Petitioner in all three writ petitions Vs. 1.The Chief Engineer, Tamil Nadu Generation and Distribution Corporation Ltd., Madurai Distribution Circle, Madurai – 7. 2.The Assistant Executive Engineer, Thamukkam Distribution Circle, Tamil Nadu Generation and Distribution Corporation ltd., Madurai-7. ... Respondents in all three writ petitions PRAYER: Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorarified Mandamus, to call for the records pertaining to the impugned orders passed by the second respondent in Lr.No.AEE/E/Tmkm/ Metro/ Mdu/ F.Violation/D.Nos.592, 594, 593/11 dated 06.05.2011 on the ground that the same as arbitrary and illegal and quash the same and consequently direct the Respondents to drop all further proceedings pursuant to the impugned orders passed by the second respondent. For Petitioner in all WPs' ... Mr.R.Aravindan For Respondents in all WPs' ... Mr.S.M.S. Johny Basha Standing counsel for TNEB * * * * * O R D E R All the three writ petitions were arise out of Final Assessment orders slapped by the respondents on the petitioner, alleging theft of energy under Section 135 of Electricity Act, 2003. 2.Heard Mr.R.Aravindan, learned counsel appearing for the petitioner and Mrs.S.Srimathi representing Mr.S.M.S.Johnny Bahsa, Senior Standing counsel for the respondents. 3.The petitioner has three Domestic Service connections in the same building. The petitioner's son has a Commercial Service connection in a building located within the compound, where a Hot Chat Corner is run by the petitioner's son. https://hcservices.ecourts.gov.in/hcservices/ 2 4.On an inspection of the premises of the petitioner on 22.03.2011, the respondents claim to have observed theft of energy. Therefore, after preparing mahazars, the respondents served provisional assessment orders, dated 29.03.2011. The petitioner submitted her replies on 26.04.2011. Thereafter, the respondents confirmed the demand by the final assessment order, dated 06.05.2011. Challenging the final assessment order, the petitioner is before this Court. 5.In cases, where assessment orders are passed under Section 126, an appeal would lie under Section 127. But there is no separate provision for appeal, as against a final assessment orders passed under Section 135 (1A) of the Act r/w Regulation 23(AA) of the Supply Code. Consequently, the petitioner may have the remedy to the appellate Tribunal under Section 111 of the Act. But the Tribunal is admittedly at Delhi. Therefore, the final assessment orders may have to be scrutinized strictly. If so done, it would be clear that the petitioner did not have an opportunity of personal hearing. The provisional assessment orders themselves reveal that the petitioner was entitled to appear in person and produce records. Since this opportunity was not given, I am of the view that the final assessment orders could be set aside and the matter remitted back. The respondents may not be prejudiced by this action, in view of the fact that the service connections are already disconnected in terms of Sub-Section (1A) of Section 135 and they can be restored only in terms of the third proviso to Section 135 (1-A) after payment of the entire amount. 6. In view of the above, all these writ petitions are ordered, setting aside the final assessment orders and remitting the matter back to the Assessing Officer. The Assessing Officer shall issue a notice calling upon the petitioner to appear in person or through representative on any fixed date. On that date the petitioner shall produce relevant records and it is open to the respondents thereafter to pass fresh final assessment orders after considering the objections as well as the materials produced by the petitioner. The petitioner is permitted to submit additional objections also. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar (A.S) /True Copy/ Sub Assistant Registrar To 1.The Chief Engineer, Tamil Nadu Generation and Distribution Corporation Ltd., Madurai Distribution Circle, Madurai – 7. 2.The Assistant Executive Engineer, Thamukkam Distribution Circle, Tamil Nadu Generation and Distribution Corporation ltd., Madurai-7. + 1 cc to Mr.S.M.A.Johny Basha, Advocate, SR No.43521 + 1 cc to Mr.R.Aravindan, Advocate, SR No.43882 W.P.(MD)Nos.13180 to 13182 of 2011 and M.P.(MD) Nos.1,1,1 & 2,2 and 2 of 2011 13.12.2011 am/RJ/28.12.11/(2p/5c) https://hcservices.ecourts.gov.in/hcservices/