S.B. HIGH COURT OF CHHATT2SGARH AT EEL^PUR HON'BLB BHRI JU8TICB VIJAY KUMAR SHRIVA8TAVA WSUT PBT2T20N N0. §990/2005 PBTiTIONBR Ajanta Paper aad Board MiU, Unit-II, a regd, Partnership FiiTU, al 13, Dtirga CoUege Coniplex, K.K. Road, Raipiir, c.a ^ersissi. Respoadesits 1) Chliattisgarh State Electdcity Board, a corporate body, Constituted under Electricity Act, 2003 through Secretaiy, at Daiigamya, Raipm, C.G. 2) Supemitenduig Eiigiaeer (Saacharaii/ SaadhaTaa) Cii'clfc1, Chhaltisgaih Staie Electricity Board, Raipur (CG). 3) Senior Accouute Officer, C.G. State Electricity Board, Raipur.CG. WR2T PBTSTION N0. 5991/2005 Petitioaer yersiss Umiya Board aad Paper Mills Pvt. Ltd., a compaay regd. under The Conipaaies Act, 1956 at New Tmiber MaTket, Fafadili, Raipm, C.G, Respoadeaits 1) Chhattisgarh State Electricity Board, a corporate body, Constituted under Electricity Act, 2003 fhroiigh Secretaiy, at Daiigaiuya, Raipuii', C.G. 2 Superiuteiiding Engineer (Saiicharaii/ Sandharaii) Cii'cle, Chhal.iisgai'li Slale EIectricity Board, Rm] (CG)., ^- 2 Seuior Accouuts Officer, C.G. State Electricity Board, Rfcdpur.CG. ; Mr. Bhishnia Fviiiger, Counsel for fhe peutioners. Mr. Yogesh Pmidey, Counsel for the respondents O R D ER (Passedosa \ /QS/2Q06} Suice both the writ petitious isivolve cominoii questions, fherefore, they are being talceu togetlier for disposal by a coinnioii order. 2) Ajaiita Paper aiid Board Mill (henceforth, petitioner No,l) VvTas served wifh a supplemeiitaiy biU dated 21/06/2005 deinasidin.g paynieut of Rs,21,38,626/- asid Umiya Board aud Paper Mills Pvt. Ltd., (heiLceforth, petitioner No.2) was served with a supplementaiy bill dated 21/06/2005 demasidiag payment of Rs.38,03,846/- for consuiiiption ofelectdcity by committiiig fheft of electrical energy. Feelmg aggrieved, bofh the petitioners have fsled these vvrit petitions under Article 226/227 offhe Constitut[oii of India, 1950 for quashhig these bills and issuaace of suitable directioiis to the rcspoiidents. 3) The Chhattisgarh State Electricity Board (heacefordi, "tiie Board5?) is azithorized to mabitam distributiou system for supplying electricity to the coiisumer. Both th.e petitioners are the coiisumers who are suppUed with electricity. jEg^ss^.gaSiJ /l\ Ou 16/06/2005 fhe preiaises of the petitioner No.l siuiated at viUage Ursiariya, Dist. Raipur, was iiispected by Vigilance teaia of the Board cousisuug of Executive Engi&eer (Vigilaace) City Circle, Executive Engisieer Vigilasice (O & M) Circle, Raipur, Executive Engiiieer (O&M) Divisiou Raipur, Additionol Supeiiiiteudent Engisieer (MRT-1), Raipur and its ofher officers. The premises was checked in. presence of represeutative of petitioner No.l. A Paachnaaia VvTas prepared by fhe uispectiiig officers of the Board in presence of cousuiEiers represeutative uiider his signatiire and signatiires of the Inspectmg OfScers. The power supply VvTas discounected aad coiaplaint of theft of electrical eiiergy VvTas lodged ui PoUce Statiou, Mandir Hasaud, Raipur on 23/06/2005. The Board made asi assessizient ofeiiergy theft and after assessiaent of fhe energy consuined by fhe petitiouer No. 1 by coiiiniittmg theft issued suppleiaeutary bill amounting to Rs.21,38,626/-. Oa 11/07/2005 petitioner deposited Rs./1,28,000/- i.e., 20°-& offhe demand ofRs.21,38.626/- and has undertalceu to deposit 10% of the reiaammg bill rcgularly along wiffa nioiithly energy bills every mLonth, fherefore, supply of electrical energy was restored. 5) On 17/06/2005 the premises of the petitioaer No.2 situated at viUage Saddu, Dist. Raipur, was iaspected by the Vigilance teain of fhe Board consisting of Executive Engi&eer Vigilasice (City), Circle Raipur, Executive Engineer Vigikmce (O & M), Ch'cle Raipur, Executive Engineer (O&M) Dn. Raipur, Additional Superiiitendent Engineer, MRT-1, Raipur aiid its other officers. Inspection was conducted_Ji^presence of consuzners 4 representative. A Pasichuama was prepared under signatures of coiisumers represeiitauve asid luspecthig Officers. On the same day power supply was discoiituiued orA thereafter 011 25/06/2005 a coisiplaiat of theft of electrical energy VvTas lodged ia Police Station, Mowa, Raipur. The Board assessed ihe consumption of electrical energy used by tfie petitiouer No.2 by committiiig theft aiid after assessixieiit a supplementaiy biU dated 21/06/2005 aiaouiiuiig to Rs.38,03,8^16/- VvTas sexved on him. Afrer deposinn.g '2fy/G of tiie deiSLand aiid on undertalciag given by the petitioner No.2 to deposit lCP/o of the remaming biU reguiarly aloug wifh rsionfhly energy biil supply of electrical energy VvTas restored on 11/07/2005. 6) Both fhe petitioners inade fheir represeutatioii to the Board and requested for revievviiig the case, accorduigly fheir cases for revievvT are penduig before the review corainittee ofthe Board. 7) Petitioner No.l challenged fhe supplementaiy bitl, averriiig Ln its petition that 011 16/06/2005 an. attorsiey of the petitioners firm Ra]esh Meghaiii was present; to \vhom officers of the Board appraised that tiiey have detected sorsie tasiiperiiig with the wires of the cable; so they ore seizing fhe electric uieter aiid discoiiiiectmg the power supply. Rajesh Meghani protested and deuied the allegatioiis. Ofiicers of the Board also collected data froin tlie electric icieter by meter reading histnimeiite (MRI) aiid down loaded the sasiie ui computer ajnd prepared a report to fiiid out as to hoVvT inuch; less consuBiption of energy vvas recorded. MRI disclosed less cciisuinptiou for a total period of 3 hours and six inniutes; for which the petitioiier could be charged Rs.52,700/ . £t£aB3fiEl .^: On receipt of supplementary biil, petitioner niade a protest on 23/06/2005 and deisias^ided supply ofa copy ofMRi report. For re-coiinectioii ofenergy supply '2GP/G ofthe biU vvas deinanded aad that v»7as paid. Petitioner was couxpeUed to assure the reiiiaiiiing aiiiouiit to be paid eveiy moiith by an mstaUmeut of 100/6. The iiiandatory provisions of Sectiou 126 of The Eiectricity Act, 2003 (heiLceforth, "ihe Ac€], correspondiiig to clause 11.3 (u) and 11.6 Chapter 2 of tlie Chhattisgarh State Electricity Supply Code 2005 (henceforth, "the Code") have not beeii coinplied VvTith. The petitioner was not afforded due opportunity of heariiig. Under duress, petitiouer is beixig compeUed to fuifill the illegal deinand inade by the respoudente vide fheir supplessientary exiergy biU. The suppleiiientaiy biU beitig itot fmal, petitiouer is precluded from preferriiig appeal under Sectiou 127 ofthe Act. The biU prepared by tlie respondeiits is not in consonaiice VvTith Section 126 (-'1) (5) & (6) of fhe Act, aiid also the assessrsieut is not accorduig to MR! rcport. 8) Petitiouer No.2 is a compaay registered uuder the Compaaies Act, 1956 challenged tiie supplementajiy bffl averring that on 17/06/2005 one of the Directors of the Company Narayaiiji Patel was preseiit to Vv7hoin ofilcers of the Board appraised that they have detected some tamperiiig Vv7ith the wires of the cable so tiiey are seisuig &e electric meter aad discoiiuectliig the power supply. Narayaiiji Patel protested and denied the aUegations. Data from the electric meter by meter readiag instrument Tvvas also coUected and dowu loaded m the coniputer aud report Vv7as prepared to fhid out as to how much less cousiimption of electricity has been recorded therem. After receipt of supplenientaiy bill, petitiouer vide its letter dated 2/'J/06/2005 veheniently objected to it aud demaaded a copy of MRI report aad expressed his willmgness to pay 20°/o offlie biil for re-coniiectioii of the electricity supply, but he Tvvas compelled to uudertake to pay 10°/o of thLe disputed amount monfhly along Vv7ifli regiilar electricity bill in addition to 20°/o of the biU ah^ady offered by him. For ziiiauAorized use of electricit"/ Section 126 offhe Act is applicable and ia absence of a fiaal bi!l, petitioner is uot eatitled to prefer appeal under Section 127 of the Act. The mandatory provisious of Sectiou 126 of the Act, corresponding to clause 11.3( ii) and 11.6 Chapter 2 of the Code have not been corapUed with. The petitioner was not affonied due opportiinity of hearing. The amount has not beeu assessed correctiy ia coiisoiiaiice wifh the provisioiis of Sectiou 126 (^), (5) 5& (6) ofthe Act. 9) Both the petitioners referred fheir disputes before the forum for Redrcssal of Grievances of Consumers (henceforth, "the FOITUII") but the forum erroiieously aiid iilegzJly refiised to eiitertam the complaiiit on flie disgust that the matter relates to tlieft of electricity. Though fhe petitioners have demaiided reference of dispzites to revievv committee, but tfie CoBimittee has iio jurisdictiou to hear and resolve the dispute. 10) Respondente in. tlieir retuni pleaded that on 16/06/2005 vigilaace team of tlie Board visited ihe prcmises of the petitioaer No.l who inspected., checked and found tliat araioured cable comiag from CT/PT L?iiit to energy isieter have s\ <5 ) -^J, beeii cut and ite armour Tvvas teszipered. It Tvvas fouud fhat wu'es of CT were also iiiter chaiiged aiid the cable coiiiiectiiig CT/PT unit "vvith meter v^ere found disturbed. A Paiichuama was preppired by the inspectiiig officers of fhe Board ia presence of consuiiier's represeutative uuder his signature aiid signatures of the Inspecthig Offlcer. Complaint of tlieft was lodged on 23/06/2005. After due assessment iateriiii supplementaiy bill aniouxitbig to Rs.21,38,626/- VvTas issued to the petitioner No.l vide letter dated 21/06/2005. Petitiouer No,l edso requested to refer fhe dispute to the Review Coiumittee of the Board for its decision, therefore, the siiatter has beeu sent to Review coniiiiittee of the Board and the Biatter is stiU peiiding before it. The matter relates to fheft of electricity, th.erefore, videography vvas also done ia order to preserve the evidence of theft ui presence of vigUartce teara. and represeiitative of the consuisiers. MRI data was loaded in the coinputer and according to report, Y Phase an.d B Phase input of coutroi cable was found discouiiected by cuttiiig on 2/1/ 10/200/i at 0.^7 hours. The input voltage to meter Y phase and B Phase was blocked by iaterferiag with fhe cables. Supply of electricity has been restored ou depositiiig of '2(P/o of the deuiaad aiid assuraace that IGP/o of fhe reiaaiuing be paid on. rcgular moiitfaly iastallment. Petitiouer No.l also approached the Chhattisgarh State Electricity Regulatory Coisimissiou for resolvhig the dispute, by suppressiag materiai facte, tfierefore, tiie cominissioii refused to entertaui the case. 11) On 17/06/2005 vigilaace team of the Board m preseuce of the represeiitative of petitioiier No.2 inspected its 8 preinises aiid found that armoured cable coic.ing froia CT/PT unit to energy meter have been cut aad ite amiour Vv7as tempered. It vvas found fhat wires of CT were also niter chaiiged and fhe cable connectiiig CT/FT unit with meter were fouiid disturbed. A Panchnaisia was prcpared uiider signatures of consuiuers representative and IiiQpectiug Officers. Ou fhe saiiie day power supply Tvvas discoiithiued. On 25/06/2005 a complahit offheft of eiectdczJ eiiergy Vv7as lodged in. Police Station, Mowa, Ralpur. The Board assessed the consuisiptioii and issued interiiii supplementary biU amozinting to Rs.38,03,8^16/-. Petitioiier for restoration of electricity offered his ^viUiiigiiess to deposit '2GP/G of the demand and has undertalceii to deposit lOP/o of the reinaining bill regularly ?Jong with monthly eiiergy bill and alQG requested for reviewing the case by the Boani, therefore, the matter has beeu referred for coiisideration to Review Comiaittee. Data coUected froni the prcrEiises of fhe consuisier from MRI VvTas unloaded ui the coiiiputer aiid according to its report, R phase missiag potenual from 25/09/200/J to 13/10/200/1 several tiraes. The input voltage to meter R phase was blocked by iiiterferiiig vvitii the cables. 12) Section 126 of fhe Act is not applicable to Uie case. Both the petitiouers coiisumed electrical energy by steaiin.g it. Therefore, it is to be dealt with under the provisions of Chhattisgarh State Electricity Supply Code 2005 (henceforth, "fhe Code") relathig to matter, Vv7hich f^Jls iinder Sectlon 135 of the Act. The supplemeutar^r bills have been prepared as per procedure adopted by the Boai~d vide No.05/Ol/GG/3l8-Vol.-X!-B/23/5/120 dated 20/12/1999. The Revievv7 Cominittee is competeut to eutertain the coniplaLat and decide. 9 13) Both the petitiouers in fheir rejouiders denied fhe allegations leveled agauist fhem asid furfher averred that provisions coutamed in Clause 11.3 to 11.6 (e), on th.e one hand ond 11.8(a] to (]) on the other enuinerated under fhe Chapter 2 &'Prejudicial use of Supply" of fhe Code are contraiy to each other and the provisions coutamed ia Ciause 11.8(a) to (j) are ultra vires offhe provisions ofbofh the Sections 126 and 135 offhe Act aad the same deseryes to be strLick dovv7n as ultra vii^s. l/i) The Code came mto force from 22/09/2005 v^hereas fhe vigilauce teaja of fhe Board iaspected fhe premises of the petitiouer No.l ou 16/06/2005, prepared Pairchiiaoia, disconnected the electricity supply aad lodged a coiaplauit of thefi: of electricity energ}.r ia PoUce Statioa, on 23/06/2005. The Board after assessisient isstied m.terini supplenientaiy bill ainountiag to Rs.21,38,626/- vide letter dated 21/06/2005. The preraises of fhe petitioner No.2 Vvras uispected by fhe vigaaace teani of fhe Board on 17/06/2005 aad ou fhe same day power supply VvTas disconuected, Panchnama Vv7as prcparcd aad a complanit of theft of electricity enei^y VvTas lodged in PoUce Station on 25/06/2005. The Boaid after assessnient issued iaterimi supplemeutary bill aniountmg to Rs.38,03,8/{6/- vide letter dated 21/06/2005. 15) It is obvious that inspection of fhe preniises was done ia the zaoufh of June, 2005, assessiaent of loss Vvras calculated, supplementary bill was suppHed to fhe petitioners iu fhe sanie mouth. The Code came mto force from 22/ 09 /'2005. During l^ 10 peiideiicy of both fhese petitioiis Chhattisg£irh State Electdcity Rules 2006 (heiiceforth, ^the Rules^) has been eiiforced froisi 23/03/2006. Therefore, provisioiis regardiiig unaiitiiorized use of Electricity aiid theft of electricity coiitaiiied in Code as well hi Rules are uot applicable to the instaiit case so far it relates to iaspection of presaises, assessinent of loss of electricity aiid demaad niade by Board by mal^iiig supplenientary bitls to both the petitioiiers, 15) The Electricity Act, 2003 Sectioiis 1 to 120 and 122 to 185 caaie iiito force oa 10/06/2003. Sectioa 185 of the Act repealed iiidiaa Electricity Act, 1910, The Electricity (Supply) Act, 19/18 oiid The Eiectricity Regulatoiy Comiaission Act, 1998. !a June 2005 the Act Vv7as in force, but for assessrsient of loss o? energy by unauthorized use or by theft, fresh rules or regulatioiis or orders were not issued uiider the Act, therefore, "vvhether ui absence of fresh rules, regulatioiis or orders Board Vv7as iacoisipetent to detect theft or uuauthorized use of electricity aiid to realize the loss, to eUcit the answer we have to talce shelter of Section 2^1 oftlie General Clauses Act, 1897 which reads as below: !!8ec.34^ C^ntin^aM^n qf ^rdsrs^ etc. issusd undcr cnactincnts rcpealcd and re-cnacte-d^ V/here any (Ceniral Aci) GT Regulation is, afier the CQrnmenc^rnent of this Act, repealed and re- encicted ivith or withoul rfiodificxzlion, ihen, z^ntes.s it i^ othenm^e, expre^^ly provided any (appQl^netU, twtificatioti), ord^r, scheme, raie, fonn, or bye'law, (made or) issaed under the repealecl Act or Regutailon, sha^ so far as It Is not i?iCGn^istem ivith the proinsiGns rs-enacfed, OQntirme in force, and be deemed to haife been (made or) issued undcj' the provisiGns SG re' enacfed, anl^ss and imtil it is siipef-seded by arzy (appQuUsne^ rtQtificatlon), order, sdteme, nae, fofm or bye-laivs nnade or) issiied zznder ihe provi^ior^ ^o re-enucied (and zuhen c"zy (Ceniral Act) or RegulatiGn i^ich ^y a p^) 11 notification under Secs.S or 5-A ofthe {Scheduled Districts Act, 1874 {14 of 1874) or any like laiv, }ias been exiertded io any lo(Xil area^ Iwsss^ by a siihsecfizent notification^ been iinihdraum from a^id re-extefzded to sucfz area or anypart thereof, the provisions ofsuch Aci or Regiuation shall be cleemecl to fiaue been repealecl wid re-enciclecl in such area GT part imihin the rnsarung qf this seclion." ^ / '•\ 17) Froin bare reading of fhe aforesaid provision., it is manifest fhat ^General Couditions for Supply of Electrical Energy cuid Scale of Miscelkmeous and General Charges^ notified earlier shaU so loug it is uot in consistexit wifh provisions, re-enacted coiitiiiue WL force aud be deemed to have been niade uuder fhe provisioiis so rc-enacted unless and until superseded ui consistent v^ifh fhe provisioiis oflaw i.e., rc-eiiacted. 18) below: Sections 126 aiid 15<1 (5) & (6) of the Act read as (f 126. Assesssnent- (1) Ifon an inspection qfany place or premises or after irvspection of the equipmjenis, gc^dgete, machines, devioss found connecled or iised, or after inspection of reoords Tficdntairied by any perfsorus^ ilw asfsefssiriy ojjicer cojnes to the concfusion that stich person is IridulgifiLg ui ufw.uthQHKed use of electriclty, he shall provisionally assess to the best of his judgme.nt the electricHy charges payabte by such person or by ani} oiher person benefited by such use. (2) Th^e ordsr qf provisioncd asssssment shall be served upon the person in occupation or possessiGn or in charge Gf the place or premises m siich manner as mai) be prescribed, {3} ThvQ person, on i^hom a nGtice has been serued zinder stib'seciion (2), shall be entitled to file objections, if any, against the prGvisionat assessment before the assessing officer, who may, after afforditzg a reasonable opportunity of hearing io such person, pass a final order of a^sessnieni of ihe eleclncilyj^harge^ payable by such person. 12 ^.^_. (4) An?/ person served ivith the order qf proiHsional assessment may, accept siich assessment and deposit the a^sessed amount unth the licensee within sei>en days qf sennce of such prQulsiotw! assessmeni order upotz hmz; PrGinded that in case ihe psrson deposits the assessed amount, he s/ia// noi be szibjected io any fiirfher liability or any actiGn by any authority whatsoe.ver, (5) If the assessing qfficer reaches to the conchision that iinaiithorized use of eleciridty has taken place, il ^iall be pre^urfied iluzi ^uch rmaiithoriy^d u^e of electficsty wa.s cflnimiimgfor a pe'fiod of three rnonil^ mmiediately preceding the date qf inspection in ccsse qf dGmesiic and agriailtiirai sennces csnd for a period of six Tftontfis iffiffiediaiely precedirig llijs da.ie of m^peclion for all other cate.gorie^ of ^en.Hce^ unless ihe OP.US is rebutted by the persotz, ocaApier orposse^ssor ofsuchpremises orplace. (6) The assessnient undsr ihis section shall be made at a rate ecyaal to one-and-half times the tariff applicahle for the relevant cate^ory of sennces specified in sitbmsection{5). 154 (5} TTze Spedal Court may determine ihe civil Uability ogainst a consurner or a person in terms of ntoney for theft qf energy which shall not be less than an amoant equivaJent to tii)o times ofthe tariff rate applicable for a period of tweh'e Tftontfw preceding the date of detection of iheft of energij or the excict period oftheft ifdetennined lyhicheuer is less and the amount of cwil Uability so determined sfm!t be .fveooifered as lf it were a clecree Qf dml court {6} In case the ciinl Uability so determined finaUij by the Spedal Cozirt is less than the amount deposited by the c^nsumer GT the person, to ihe Board or licensee or the concefned person, as the case niay be^ ^ictll be rejunded by the Bourcl or ncen^^e or the conce.med per^on, as the ca^e may be, zinthin a forlnighl froni the dale of commumcafiGn of the ordsr of ths Spedat Court together with interest at the prevailing Resen^e Bank oflndiaprime lending ratefor the periGdfrGm the date ofsiich deposif till the date ofpaijmeni^ 13 19) Unaufhorized use of electdcity has been defined uuder Sectioii 126 (6) (b) of the Act asid meaaiag of theft of electdcity has been expressed in Section 135 of fhe Act. To elicit whether unauthorized use of elecuicity nicludes fheft or ofhenvise, bofh the provisions are requii'ed to be com.parcd. A comparative chart is shovv7n below: Uiaautl&ori^ed use of eSeetrieitj as defisied u/S.126 (6)(b) ofthe Act. Theft of eleetricifcy iaa accordaaa.ee with Beetiosi 135 of tt&e Aet» 126 (6$ (b)- "uaauthorized isse of electricity^ ssseass the asage of elec-trieity- (i) by aiiy artificial nieans; or (u) by a nieaiis not authorized by the concemed person or aufhority or Mcensee; or (iii) lliroiigh a tampered ineter, or (iv) for the piirpose otTier than for which tiie usage of elecliicitv way autlioiized. 135. Tlieft of eieetricity.- whoever^ dishosaestly^- (a) taps, niakes or causes to be niade aay connection with overhead, underground or under water lines or cables, or service wires, or service facilities of a Ucensee; or (b) taiupei-ss a uieler, iiistalls or iises ^ taTnpered niet.er, ciirrent reversing tiaasfoiiuer, loop couiiectioii or auy other device or niethod which iuterferes witii accurate or proper i^gislradou, calibratiou or lueteiiiig of electric ciirrRnt. or othen^7ise results in a m.aiiner whereby clcctdcity is stolcu or wastcd; or (c) daraages or destoroys an electdc meter, apparatus, equipment, or wire or causes or allows aii}7 of fheBi to be so daniaged or destroyed as to iaterfere witii tlie proper or accuj'ale ineteiiiig ofelechicity. 20) It is couspicuous that unaufhorized use of electricity is one of the element, VvThefher the electricily has been used uiiaufhorisedly or by theft,, fherefore, whefher the laatter relates to theft of electdcity or otherwise for unauthorized use of electricity, fhe loss of eiiergy is rcquired^ to be assessed and tiie 14 ^— uiiaufhorized coiisuiaption caa be assessed ia accordp«iice witli Section 126 of the Act, but tf uuauthorized use of electricity is wrapped Vv7ith ofher conditious applicable for fheft fhe loss 'vviU be calculated talcing in.to coiisideratioii tiie provision of Sectiou 15^1 (5) oftheAct. 21) Uiider the Act, it is conspieuous that for unauthorized use of electricity "Assessing Officer" designated by fhe State Govemnieut has given power to assess the loss, but uo separate arraugement has beeu niade under fhe Act to assess the loss in cases of unautliorijsed use of electricity by theft, but ui both the areua comision feature consist of uuauthrosied cousuniption therefore, in accordance Vv7ith Section 126 of the Act for unauthorized use of Electricity sixnpUcitor loss shall be assessed and "Assessiag Officer<? QhaU assess fhe loss caused by ^uxiauthorized use of electdcity by theff'1 in consors.ars.ee Tvvith Section 15/1(5) ofti.ie Act. 22) Before comuig into force of the Act "provisioiial assesssiienf" was to be done by the directioii prescribed under General Condition of Supply of Electricity Energy an.d scale of MisceUaneous & General Charges5? for uiiaufhorized use of electricity siinplicitor aiid for theft subject to review by "Revievv Coniniittee" on representatiou of the cousuiiier, aad the procedure for calculatiou prcscribed thereia ai'e not io. consistent with fhe Act re-enacted as flie procedure prcscribed earUer as referred to by the respondent for assessment aiid billmg vide Board's circular dated 20/ 12/ 1999 iiaplicit fhe provisions for asseQsment acconiiag to 15 that consumer Tvvas held Uabie to be biiled at tevo tmies tlie iiormal toriff applicable to the cousumer aad provisional biil was to be prepared covering fhe period froia tlie date of coniiection to fhe date of detection of theft or total period of one year or less. Provisioxis for subinission of represeutation aad to be decided by fhe review coiiimittee is also fhere, even the assessxneiit inade by the revievvT committee was made appealable aad virtuaUy identical to those, provisions are znade ui rc-euactmeut. 23) Clazise 12. l^i offhe Code is reproduced below: !! 12.14. with ths issue qf this S^apphj Code, the 'General conditions for Sapply Gf Electrica! Energy and Scale of Miscellaneoi.is and General Chargesff Issued by erstwhile MP Electndty Board/ Chhaziisgarh State Eleciridty Bocu'cly slwdl cea^e lo operate froni the date qf iis publicatiGn in ths Chhattisgarh Rajpatra/' 2^1) The tf<:Codew superseded previous directives which VvTere applicable for detectiou ofunauthorized use ofelectricity or tfaeft of electricity, assessnient of loss therc to aad procedure adopted for billiag aad rccoveiy, therefore, before coniiag in.to force of the Code, provisioiis contamed ia directive ^General conditions for Supply of Electdcity Energy aad Scale of Miscellaiieous aiid General Charges" Vv7ere appUcable. 25) FToia legal provisions as discussed above, it is held fhat alth.ough the Act caoie iato force on 10/06/2003 (except Sectioii 121), yet fhe diractioiis implicit io. "General couditions for Supply of Electricity Energy aad Scale of MisceUan.eous aad General Charges" VvTere appUcable to cases pertainin.g to uuanthorized use of Electricity simpl^itoi^r by theft up to 16 <. 21/09/2005 and thereafter the provisions contaiiied ui Code. After the enfoix^eineiit of rules, the niles contahied thereui are applicable together wifh tbose provisions of fhe Code, iiot iii coiisistent with the rules. AccordinglY in bofh fhe iastasit cases so far as iiispectiou, dn'ectioii, assessinent billhig, deiEiand etc. ai'e coiicemed, ^Geiieral conditioii for Supply of Electricity, Energy and Scale of MisceUaiieous and Geueral Chzu-gess? were appUcable. 26) Leamed couusel for fhe petitioners piaciiig reliauce 011 judgiiieut passed by S^n^Ms Cwtrt in S.L. Kssff^^r V^ Othsra^ rcp^rtsd in 293 2 SC 236 couteiided fhat tlie respoiideiite without providiiig opportunity of heariiig have discoiinected fhe energy supply axid issued tlie provisioiial bffl VvThich is against the principle of natural justice and also relyhig cn