TaxTMI 
TaxTMI 
1996 (4) TMI 540
X X X X Extracts X X X X
X X X X Extracts X X X X
....on August 21, 1991, the appellants' staff inspected the electrical installation of the respondents connected by the appellant-Board. In the proceedings recorded after the said inspection, the facts noted are as under : During the course of inspection, Shri Dilip was present as the representative of M/s. Harsh Wood Products, Banmore and found the following irregularities. Connection No. 1156 (2556)- 1. No Seal found on Meter terminal cover. 2. Body seals of the meter, bearing No. 490812 (Right side) and 01443 (Left Side) found tematampered. 3. The seals on Meter Box, bearing No. 38556/SE Morena, C10/MPEB Gwalior, found OK. Connection No. 1158 (2824) (1) No seal found with Meter termin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....S.E. (Testing) Gwalior Sd/- 22-8-91 A.E. (DIW) Morena Sd/- 22-8-91 A.E. 132 KVS/s Banmore Sd/- 22-8-91 A.E. |Testing| Morena Sd/- 22-8-91 Dilip"[Representative of Consumer]" 3. In the said proceedings, one Mr. Dilip had represented the respondent-industry and he was also the signatory to the proceedings. Thereafter, notice was issued to the respondents on August 26, 1991 informing that the meter body seals were tampered and damage with seal wire. The seals of the meter terminal block were found missing which would indicate that the function of the meter was disturbed to reduce the consumption of electrical energy. Therefore, the respondent-Industry was directed to pay the difference of the assessed amount said to be in a sum ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppellant to raise legal and appropriate demand in a legal and lawful manner. Accordingly, the demand was quashed. 5. The question, therefore, is : whether the view of the High Court is sustainable in law. It would be seen that Section 49 read with Section 79 of the Electricity (Supply) Act, 1948 gives power to the appellant-Board to determine and also to revise tariff from time to time. Admittedly, in exercise of the power the tariff has been determined and the principles governing the supply of electricity have been enumerated. Clause 31(e) is relevant in this behalf. It provides as under : (e) Where any consumer is detected in the commission of any malpractice with reference to his use of electrical energy including authorised....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or electricity said to have been consumed during the stated period of the detection. It would appear that the said assessment was based upon the previous consumption. It is seen that since the proceedings are pending, it would not be desirable to record any finding in this behalf. 7. The learned counsel for the respondent placed strong reliance on Section 24 of the Indian Electricity Act, 1910 which contemplates seven days' notice before disconnection. Section 24 does not apply to demand on detection of pilferage. It would apply to a case of regular supply made and prior demand for payment of electricity charges with a notice of seven days to be made and for failure to pay within the given time, after expiry of seven days, the appell....