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Judgment
C.T. Ravikumar, J.—The petitioner is a High Tension Industrial Consumer of electricity and the petitioner company is aggrieved by Ext. P5 final assessment order under Section 126(2) of the Electricity Act, 2003 passed by the 5th respondent on the allegations of theft of energy and Ext. P5(a) penal invoice. Earlier, an amount of Rs. 38,16,402/- was assessed under Section 126(2) of the Act based on the said allegation. The petitioner challenged the same before the Consumer Grievance Redressal Forum. The said complaint viz., Comp. No. 80/2013-14 was dismissed by the Forum as per the order dated 3.8.2013 for want of jurisdiction as the case relates to penalty under Section 126 of the Electricity Act. Thereupon, the petitioner approached the Ombudsman for Electricity by filing petition No. 404 of 2013. As per Ext. P3 order dated 29.4.2014 the Ombudsman found that the assessment order was on the higher side and hence remanded the matter to the assessing officer to reconsider the assessment in the light of the observation made thereunder. Subsequently Ext. P5 order was passed reassessing the amount of penalty as Rs. 26,56,063/- and ordering for deduction of Rs. 7,50,000/- already remitted by the petitioner. Based on Ext. P5, the 5th respondent issued Ext. P5(a) penal invoice demanding payment of amount of Rs. 19,0603/-. Since Ext. P5 is an order passed under Section 126(2) of the Act, statutory remedy available to the petitioner is an appeal under Section 127 of the Electricity Act, 2003. However, no Appellate Authority is now, in existence. It is the case of the parties that the validity of the appointment of the Appellate Authority made under Section 127 of the Electricity Act 2003 read with Appeal to the Appellate Authority Rules, 2004 was challenged before this Court in W.P.(C). No. 11906 of 2012 and connected matters. As per a common judgment dated 7.7.2014 those writ petitions were disposed of with directions including the one directing the Government to appoint an Appellate Authority as contemplated under Section 127 of the Electricity Act, 2003 and the Appeal to the Appellate Authority Rules, 2004 within six weeks from the date of receipt of a copy of that judgment. Those of the petitioners who have not filed appeal against the orders of assessment under Section 127 of the Act were given liberty to file appeals within one month from the constitution of the Appellate Authority. The remittance if any, made by the concerned persons in compliance with the impugned orders of assessment were directed to be given credit towards the requirement under Section 127(2) of the Act and in case any short fall in 50% required to be made good, the differential amount was directed to be paid by petitioners. The learned counsel for the petitioner submitted that this writ petition may be disposed taking note of the directions of the Division Bench in W.P.(C) No. 11906 of 2012 and connected matters.
Having heard the learned counsel for the petitioner and the learned Standing Counsel for the KSEB and taking note of the fact, Ext. P5 order passed under Section 126 of the Act and the statutory remedy as against Ext. P5 order is an appeal terms of 127 of the Electricity Act. I am inclined to dispose of this writ petition in the light of the judgment in W.P.(C) No. 11906 of 2012 and connected matters. Consequently, this writ petition is disposed of leaving at liberty to prefer appeal against Exts. P5 and P5(a) within one month from the constitution of the Appellate Authority in terms of section 127 of the Electricity Act, 2003 and the Appeals to Appellate Authority Rules, 2004. The remittances made by the writ petitioner viz., Rs. 7,50,000/- shall be given credit towards the requirement of Section 127(2) of the Act and if there is any short fall in 50% required to be made good the petitioner shall pay differential amount. It is made clear that this Court has not made any observation touching the merits of the contentions raised by the petitioner and they are to be agitated before and decided by the Appellate Authority and therefore, those contentions are left open. The electricity connection given to the petitioner shall not be disconnected till the expiry of six weeks from the date of constitution of the Appellate Authority and thereafter, it would be subject to the orders passed by the Appellate Authority.