TaxTMI 
TaxTMI 
2008 (7) TMI 1132
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....iled seeking a writ of certiorari quashing the aforesaid orders/notices. A writ of mandamus has also been sought commanding respondents not to realise any amount pursuant to the impugned orders. Further notification dated 27.06.2006 issued by the State Government notifying 'assessing officer' under Section 126 of the Act, 2003 has also been challenged on the ground that it is ultra vires and illegal. In Writ Petitions No. 22263 of 2008, 22365 of 2008 and 22678 of 2008, only provisional assessment notice issued by the Executive Engineer concerned as well as the Government notification dated 27.06.2006 have been challenged. In Writ Petitions No. 21986 of 2008 and 22367 of 2008, the demand notice dated 29.03.2008 under Section 3 of 1958 Act as well as the notification dated 27.06.2006 are under challenge. 3. For the purpose of brevity the facts have been taken from the leading Writ Petition No. 21073 of 2008 (Ashok Kumar and Ors. v. State of U.P. and Ors.). 4. The petitioner is running an Oil Expeller at his premises situated at Kheragarh, District Agra for which he obtained an electric connection with the contracted load of 21 Horse Power. The electricity is being distr....
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....kash 18.03.08 12,05,348/- 29.03.08 2,05,370/- MRI/Check report dt.15.01.08 21986/08 Pramod Kumar .... .... 29.03.08 4.01,486/- MRI/Check report dt.15.01.08 121988/08 Sanjay Kumar 18.03.08 1,85,011/- 29.03.08 1,85,033/- MRI/Check report dt.15.01.08 121989/08 Rajesh Kumar Garg 18.03.08 3,86,202/- 29.03.08 3,86,224/- MRI/Check report dt.15.01.08 22263/08 Bhagwan Das 18.03.08 2,44,217/- .. MRI/Check report dt.15.01.08 22674/08 Neeraj Sharma 19.03.08 11,86,230/- 29.03.08 1,86,252/- MRI/Chock report dt.15.01.08 22262/08 Bhagwan Garg 18.03.08 2,13,083/- 29.03.08 2,13,105/- MRI/Check report dt.16.01.08 22365/08 Mukesh Kumar 18.03.08 11,88,643/- .... .... MRI/Check repontdt.16.01.08 22368/08 Ram Gopal 19.03.08 2,07,669/- 29.03.08 2,07,681/- MRI/Check report dt.16.01.08 22369/08 Manish Kumar 18.03.08 2, 09, 863/- 29.03.08 2,09,885/- MRI/Check report A+ 16 01 08 22370/08 Satya Prakash Sharma 18.03.08 1,93,632/- 29.03.08 1,93,654/- MRI/Check report dt.16....
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....violation of principles of natural justice. 3. Neither DVVNL has been notified to be a "Government Electrical Undertaking" under Section 2(c) of 1958 Act nor the respondent No. 3 has been notified as 'prescribed authority' under Section 2(b) of 1958 Act, therefore, the demand notice issued under Section 3 of 1958 Act is wholly without jurisdiction. 4. The very allegation of theft of electrical energy levelled against the petitioners is not substantiated by any material whatsoever and, therefore, unless the relevant material is disclosed to the petitioners, and charge of theft is proved they are not in a position to submit any effective defence to the allegations made against the petitioners. The entire action of the respondents is based on conjectures and surmises and is in flagrant violation of the procedure prescribed in law. 8. The respondents have filed counter affidavit raising a preliminary objection that against the assessment made under Section 126 of the Act, 2003 the petitioners have an alternative remedy of appeal under Section 127 of the Act, 2003 and since such alternative remedy of appeal has not been availed of by the petitioners, therefo....
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....a Discom' i.e. DVVNL or its employees under 1958 Act. 9. We have heard learned Counsel for the parties and perused the record. 10. Dealing first with the preliminary objection regarding availability of alternative remedy we are of the view that the issues which have been raised in all these petitions are purely legal and involves jurisdictional issues, therefore, these are not the cases where the writ petitions can be thrown on the ground of non exhaustion of alternative remedy. We need not to multiply various authorities on the subject but apt it would be to refer a recent one of the Apex Court in Popcorn Entertainment and Anr. v. City Industrial Development Corporation and Anr. (2007)9SCC593 wherein the Court has reiterated three exceptions for entertaining writ petition without relegating parties to avail alternative remedy and has said that if the action of the authorities is illegal and without jurisdiction; if the principles of natural justice have been violated and if the fundamental rights of the other side is violated, the writ petition would be maintainable, as is evident from para 15 to 19 and 44 of the judgement. 11. All the three exceptions are applicable ....
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....ode, 2005? 13. The first question which we are confronted is whether notification dated 27.06.2006 (Annexure-20 to the writ petition) is valid or is ultra vires of the explanation (a) of Section 126 of Act, 2003. 14. Section 126 of Act, 2003 reads as under: 126. Assessment-(1) if on an inspection of any place or premises or after inspection of the equipments, gadgets, machines, devices found connected or used, or after inspection of records maintained by any person, the assessing officer comes to the conclusion that such person is indulging in unauthorised use of electricity, he shall provisionally assess to the best of his judgment the electricity charges payable by such person or by any other person benefited by such use. (2) The order of provisional assessment shall be served upon the person in occupation or possession or in charge of the place or premises in such manner as may be prescribed. (3) The person, on whom an order has been served under Sub-section (2), shall be entitled to file objections, if any, against the provisional assessment before the assessing officer, who shall, after affording a reasonable opportunity of hearing to such pers....
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....the Assistant Managers of Noida Power Company Limited as the Assessing Officers within their respective jurisdiction. 16. Learned Counsel for the petitioners contended that DVVNL is a company incorporated in the year 2003 and has neither applied nor granted any licence either under 1999 Act or the Act, 2003 and, therefore, cannot be treated to be a 'licensee' under the Act, 2003. That being so, the respondent No. 3, an employee of respondent No. 2, i.e., DVVNL could not have been notified an 'assessing officer' under Section 126 of the Act, 2003 and, therefore, the aforesaid notification dated 27.06.2006 is ultra vires of the Act, 2003. 17. Before examining the aforesaid question, it would thus be relevant to have a bird eye view of the historical background of power sector reforms in the State of U.P. and statutory provisions contained in various statutes applicable thereto. These aspects to some extent have already been dealt with by a Division Bench of this Court in Maa Vind Vasini Industries and Anr. v. Purvanchal Vidyut Vitran Nigam Ltd. D.L.W. Bhikharipur, Varanasi and Ors. 2008(1) ADJ 75 (DB) and we find it useful to quote para 15 and 16 thereof as unde....
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....PCL. 18. By another transfer scheme notified on 15.01.2000 assets, liabilities and personnel of Kanpur Electricity Supply Authority were Transferred to another company namely, Kanpur Electricity Supply Company which was also registered as a "Government Company" under the Companies Act, 1956 (hereinafter referred to as the "1956 Act"). Since then, the aforesaid companies were operating and distributing electricity in the State of U.P. 19. In the year 2003 the State of U.P. felt need for further unbundling of UPPCL. Four new companies were thus formed namely, (1) Dakshinanchal Vidyut Vitran Nigam Limited (Agra Discom), (2) Madhyanchal Vidyut Vitran Nigam Limited (Lucknow Discom) (3) Paschimanchal Vidyut Vitran Nigam Limited (Meerut Discom) and (4) Purvanchal Vidyut Vitran Nigam Limited (Varanasi Discom). With the incorporation of the aforesaid four companies the distribution of electrical energy in the territorial jurisdiction of the aforesaid four companies got transferred to them w.e.f. 12.8.2003 and UPPCL ceases to be a distributing company then on in view of Clauses 2(g) read with Clause 3 of U.P. Power Sector Reforms (Transfer of Distribution Undertakings) Scheme, 2003 (he....
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....n the transfer and vesting of the Distribution Undertakings and except as otherwise provided in this Transfer Scheme, the relevant distribution company shall be responsible for all, or the relevant part of any contracts, tenders, rights, deeds, Schemes, bonds, agreements and other instruments of whatever nature relating to the Distribution Undertakings, which are subsisting or having effect on the Effective Date of Transfer, in the same manner as UPPCL was liable immediately before the Effective Date of Transfer and the same shall be in full force and effect against or in favour of the relevant distribution company and may be enforced as fully and effectively as if instead of UPPCL, the relevant distribution company had been a party thereto. 22. In respect to DVVNL, i.e., Agra Discom, Schedule A of Transfer Scheme, 2003 contains the description of distribution assets, general assets/liabilities, other assets and miscellaneous items. Para V, Schedule A of Transfer Scheme, 2003 provides as under: V. The State Government may however, transfer any of the above assets, liabilities, proceedings etc. within one year from the effective date the State Government may consider app....
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.... and undertaking of distribution stood transferred with effect from 12.08.2003 to various Distribution Undertakings as defined under Clause 2(e) of Transfer Scheme, 2003, but Clause 4 read with 7 and 8 thereof provide, the transfer is provisional at the first instance and liable to be finalized subsequently. As per Clause 7 and 8 of Transfer Scheme, 2003, the provisionality of transfer was to continue for a period of 12 months, thereafter it shall be treated to be final but in view of the amendments made thereunder in the year 2008, the period has been extended to five years, i.e., upto 12.08.2008. 27. From Annexure-CA-3 to the counter affidavit it is evident that in respect to DVVNL majority shares are held by UPPCL and some smaller number of shares are held by certain individuals holding the position of Director, Managing Director and Chief General Manager in UPPCL or DVVNL. It is not in dispute that DVVNL has neither applied nor granted any licence under 1999 Act or the Act, 2003. In these circumstances we have to consider, whether, for the purpose of Section 126 of the Act, 2003, DVVNL can be said to be a 'licensee' since only then the notification dated 27.06.2006 c....
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....9; before the words "referred to in Sub-section 2 of Section 131 of this Act" must be read as if both i.e. 'Government company' or the 'company' are such which are referred to in Sub-section 2 of Section 131 and should not be read separately being distinct classes. We are not impressed with the submission for the simple reason that under Section 131(1) of the Act, 2003 the State Government is entitled to transfer the property, rights and liabilities etc. of a State Electricity Board constituted under Section 5 of Electricity Act, 1948 to the State Government itself and thereafter under Sub-section 2 it shall be revested in a Government company or a company or companies in accordance with the said transfer scheme. The words 'Government company' or 'company' or 'companies' have already been used in Section 131(2) of the Act, 2003. If this would have been the intention of legislature as argued by learned Counsel for the petitioner, while legislating proviso to Section 14 of the Act, 2003, there was no occasion for using both the words namely, 'Government company' or the 'company' in proviso to Section 14 of the Act, 2003 since bo....
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.... For the purposes of this Act Government company means any company in which not less than fifty one per cent of the paid-up share capital is held by the Central Government, or by any State Government, or Governments, or partly by the Central Government, and partly by one or more State Governments, and includes a company which is a subsidiary of a Government Company as thus defined. (emphasis added) 35. The definition of 'Government company' thus extends to a company which is subsidiary of a 'Government company'. The term "subsidiary company" has been defined under Section 2(47) read with Section 4 of 1956 Act which are reproduced as under: 2(47) "subsidiary company" or "subsidiary" means a subsidiary company within the meaning of Section 4; 4. Meaning of "holding company" and "subsidiary".- (1) For the purpose of this Aci, a company shall, subject to the provisions of Sub-section (3), be deemed to be a subsidiary of another if, but only if,- (a) that other controls the composition of its Board of Directors: or (b) that other- (i) where the first-mentioned company is an existing company in respect of which the holder....
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....eclared to be 'deemed licensee' under Section 14 of the Act, the same would defeat or would not further the objective of the Act. 38. Thus a 'Government company', by virtue of being a 'Government company', would be a 'deemed licensee' by virtue of proviso to Section 14 of the Act, 2003, irrespective of any other factor whether exist or not. DVVNL thus a Government company, is a deemed licensee under Section 14 of Act, 2003. 39. Learned Counsel for the petitioners submits that Clause 9 of Transfer Scheme, 2003 provides specifically that the distribution companies namely, Agra Discom, Meerut Discom, Lucknow Discom and Varanasi Discom constituted thereunder would have to obtain a licence from the regulatory commission within 60 days from the date of publication of Transfer Scheme, 2003. The scheme was published on 12.08.2003 and since no licence was obtained by any of the discoms within 60 days thereunder, therefore, it cannot be said that the aforesaid discoms are holding a licence under 1999 Act. 40. The argument, in our view, though at the first flush attract but on deeper scrutiny we found is thoroughly misconceived. We are not considering ....
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....ontained under Section 617 of 1956 Act read with definition of Subsidiary Company as provided in Section 4 of the said Act. In view of the specific definition of Government Company, it is true that DVVNL is a subsidiary company of UPPCL, yet, by that itself it does not mean that DVVNL has no independent identity and for all purposes is a part and parcel of UPPCL. It is well settled that one who own certain property, assets, liability etc. cannot transfer the same to himself. For making transfer of property, assets, liabilities etc. existence of more than one is necessary. DVVNL has been incorporated as a separate Government Company though its majority shares are owned by UPPCL. It is a subsidiary company of UPPCL but that does not extinguish the independent and separate entity of DVVNL. This independent entity of DVVNL is fortified from the fact that under the Transfer Scheme, 2003 assets, liabilities, properties of UPPCL with respect to distribution business have been transferred from UPPCL to DVVNL (Agra Discom). Therefore, the mere fact that DVVNL is a subsidiary company of UPPCL, it cannot be said to be a part and parcel of UPPCL as if having no separate identity or legal and j....
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.... in Maa Vind Vasini Industries (supra) wherein in para- 36 and 38 of the judgement, the Court observed as under: 36. The company where shareholding is owned by the Government can never be treated to be a department of the Government and it has a separate legal existence for all purposes, and, has to function in accordance with the Article of Association and the provision of the Companies Act. 38. Thus it is evident that once independent companies have come into existence, rights, property and obligations have also vested therein separately, they are all totally separate and individual bodies and have to function in an autonomous manner without any influence from any third party except w the extent the statutory provisions otherwise require. We have not been shown any provision under which an officer of UPPCL can issue binding orders to other companies like various Discoms including the respondent No. 1. 45. That being so, we have no hesitation in observing that even though DVVNL is a Government company in view of the provisions of Companies Act but being an independent electrical undertaking having its own identity, it cannot be identified with UPPCL for a purp....
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....takings including DVVNL (Agra Discom), which reads as under: (4) The State Government may, after consulting the Government company or company or companies being State Transmission Utility or generating company or transmission licensee or distribution licensee, referred to in Sub-section (2) (hereinafter referred to as the transferor), require such transferor to draw up a transfer scheme to vest in a transferee being any other generating company or transmission licensee or distribution licensee, the property, interest in property, rights and liabilities which have been vested in the transferor under this section, and publish such scheme as statutory transfer scheme under this Act. (emphasis added) 47. The words "being any other generating company or transmission licensee or distribution licensee" to which the property, interest in property, rights and liabilities etc, are to be transferred under Transfer Scheme must be other than the Government Company or companies being State transmission utility or generating company or transmission licensee or distribution licensee as referred to in Sub-section (2) of Section 131 of the said Act, Since Transfer Scheme, 2003 has bee....
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.... 1959 and the entire work and staff of Government department dealing with electricity supply was transferred to it. So far as the companies created subsequently for the aforesaid purpose, if the majority or 100% shareholding belong to State Government or Board, for including those companies, the same has to be notified under Section 2(c) otherwise the words "such other electrical undertaking run or controlled by the State Government or the Board as may be notified in this behalf would become superfluous and redundant. An interpretation which may render some part of legislation superfluous has to be rejected. 49. We are thus clearly of the view that DVVNL (Agra Discom) cannot be said to be a 'Government Electrical Undertaking' under Section 2(c) of 1958 Act unless it is notified for the said purpose under the 1958 Act and, therefore, the said Act has no application to the aforesaid company till it is so notified by the State Government. 50. The third and fourth questions are being dealt together as under. 51. Since question No. 2 has been answered against the respondents and DVVNL has been held not a 'Government Electrical Undertaking' under 1958 Act having ....
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....effective date of transfer, i.e., date of publication of Transfer Scheme in Official Gazette, which is admittedly 12.8.2003, it is relevant distribution company which shall be responsible for all or the relevant part of any contracts, tenders, rights, deeds, schemes, bonds, agreements and other instruments of whatever nature relating to the Distribution Undertakings in place of UPPCL. It is true that in view of Clause 7 and 8 as amended by notification dated 11.04.2008 vide U.P. Electricity Reforms (Transfer of Distribution Undertaking) (5th Amendment) Scheme, 2008 which has come into force with effect from 12.04.2008, the period of final transfer has been extended by 5 years, but that does not in any manner detract the fact that the distribution work has already been transferred to DVVNL and it is the DVVNL, which is a supplier of electricity to the petitioners and not UPPCL, since 12.08.2003 in Agra, Jhansi and Kanpur Zone by virtue of Transfer Scheme, 2003. That being so, the demand notices issued by the Executive Engineer purporting to be of UPPCL, Sikandara, Agra to the petitioners are wholly without jurisdiction and cannot be sustained. So far as the Executive Engineers of DV....
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....s been conferred upon the prescribed authority for issuing either notice under Section 3 or recovery certificate under Section 5 of 1958 Act. Therefore, a demand notice issued under the signatures of Sub-divisional Officer, who is a subordinate authority to an Executive Engineer is wholly without jurisdiction. This also negate the validity of notice issued under Section 3 of 1958 Act. 55. Both the questions thus are answered by holding that neither the Executive Engineer of DVVNL is a 'prescribed authority' under Section 2(b) of 1958 Act so long it is not notified thereunder nor the impugned demand notices are legal and valid. Fifth and sixth questions: Both can be dealt together. 56. The provisional assessment notices are in question in all these cases except writ petitions No. 21986 of 2008 and 22356 of 2008 and have also been challenged on the ground that neither they have been issued observing the procedure prescribed under Section 126 of the Act, 2007 read with Clause 6.8 of Code, 2005 nor the petitioners have been given adequate opportunity of defence. 57. Sub-section 1 of Section 126 provides that if on inspection, the assessing authority comes to the con....
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....ew that before making provisional assessment, the assessing officer, in law, is bound; to afford an opportunity to the consumer or person concerned of the allegations of means and ways in which he is said to have unauthorizedly used electricity, and, should be given an opportunity of placing his defence. Thereafter the assessing officer shall record its conclusion with respect to unauthorised use of electricity, to confer upon himself the jurisdiction to issue provisional assessment notice. The object of opportunity at the two stages namely, before arriving at the conclusion of unauthorised use of electricity and before making final assessment are distinct. In the former, it is the very issue whether the consumer is guilty of unauthorised use of electricity or not and in later case it is the quantum of amount which he is required to pay as a compensation and a fiscal preventive measure for committing such irregularity. The first one is the stage of finding the person guilty and later one is the stage of determining extent of monetary liability for compensating electrical undertaking qua the alleged unauthorised use of electricity by such persons. It is only when the proceedings are....
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....th the said objection. It is permissible to an 'assessing officer' to cover both the aspects of the matter in the show cause notice, which he is required to issue under Sub-section 3 of Section 126 of the Act. The conclusion with respect to unauthorized use of electricity is a condition precedent for issuing provisional assessment notice and, therefore, unless opportunity is given and a finding is recorded whether there is unauthorized use of electricity or not, the question of assessment would not arise. Obviously, no person can come to the conclusion of unauthorized use of electricity suo motu without giving an opportunity to the person concerned and any other procedure would not only be violation of principles of nature justice but would also be arbitrary, infringing Article 14 of the Constitution of India. In order to read Section 126(1) constitutionally valid, we have no hesitation in observing that before coming to any conclusion the assessing authority would give an opportunity to the person concerned to find out whether he is/was indulged in unauthorized use of electricity. 62. The manner in which we have read Section 126(1) and (3) of the Act, 2003, the U.P. Ele....
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.... a conspicuous place in/outside the premises and may be photographed. Simultaneously, the report shall be sent to the consumer under Registered Post/Speed post on the day or the next day of the inspection. (vi) Within 3 working days of the date of inspection, the Assessing Officer shall analyse the case after carefully considering all the evidence including the consumption pattern, wherever available and the report of inspection. If it is concluded that no unauthorised use of electricity has taken place, no further action will be taken. (b) Notice to the Consumer and his reply: (i) If the Assessing Officer suspects that Unauthorised Use of Electricity has taken place (as defined under Explanation to Section 126 of the Act), he will serve a provisional assessment bill alongwith show cause notice to the consumer, giving 15 working days for submission of reply, under proper receipt fixing a date of hearing. (ii) The notice shall invite objections in writing from the consumer against the charges and provisional assessment and require presence of the consumer on the date of hearing. (c) Hearing (i) On the date of hearing, the Assessi....
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....t day of the inspection. Therefore, the requirement of prima facie conclusion is supposed to be recorded by the assessing officer at the time of inspection itself and needs to be communicated to the consumer. Para 6.8 (b) (ii) shows that the notice shall require the consumer to give his objections against the charges and provisional assessment. Para 6.8 (c) (i) shows that an opportunity of personal hearing shall also be given to the consumer and thereafter the assessing officer shall pass a speaking order recording (i) whether unauthorised use of energy is established or not, and; where it is so established, (ii) shall determine the quantum of the amount which the consumer has to pay i.e. the assessment shall be made by the assessing officer. Thus even Code, 2005 which contains the conditions of electricity supply etc., provides a detailed procedure in which the assessment would have to be made by the assessing officer. 65. In these cases the assessing officer has proceeded to make assessment in a very strange manner. We propose to take the facts as stated in the counter affidavit filed on behalf of respondents No. 2 and 3 in the leading Writ Petition No. 21073 of 2008 (Ashok Ku....
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.... Kumar tamper status shows that voltage of B Phase is zero while current in this phase is 18 A. Similarly voltage in R Phase and Y Phase are 430 Volt approximately in place of 230 Volt and current in both the faces being Zero. A three phase motor can not run with phase voltage is zero but in the same phase current is being recorded, it indicates that face voltage has been supplied through any other unauthorised means. Similarly, meter records 220 V with respect to neutral but in this case R Phase and Y Phase Voltage are 430 V approximate. This is only possible when Phase voltage is connected to neutral point by any means. Due to this reason current of both the phases is zero. Practically such type of consumers use this earthing as a neutral. (Editor: The text of the vernacular matter has not been reproduced. Please write to [email protected] if the vernacular matter is required.) Residence Connection In Kheragarh town, generally consumers have installed their oil plant in ground floor and have taken separate residential connection in upper floor which is unmetered supply. They take the advantage of unmetered supply by connecting one phase or ....
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....ument" (MRI) and the said data can be interpreted through the "Base Computer System" (BCS). It is also mentioned therein that besides displaying the readings by digital display the electronic meter has the advantage of memory chip, non-volatile, which can retain data up to a period of 10 years even if there is no power and such data can either be displayed on the electronic display or can be communicated via an optical communication port on to a hand-held MRI. The kind of tamper/fraud detection and logging which such meter records is provided in para 3.10 of the User's Manual and reads as under: The special software in consumer energy meter detects & reports conditions of tampers and fraud like missing potential, CT polarity reversal, Current imbalance or CT open/bypass, power on/off etc. along with data and time. a) Missing Potential: The meter is capable of recording occurrence of missing potential phase wise. Missing potential is checked only when load is above threshold value. Tamper is restored whenever the condition normalises. All such recordings are accompanied by date and time of occurrence. b) Current Polarity reversal: The meter is capable ....
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.... A) E3D Type Meter: (Editor: The text of the vernacular matter has not been reproduced. Please write to [email protected] if the vernacular matter is required.) Figure 1 Connection diagram of the E3D Meter Neutral connection should be made as shown in figure 1. Note if neutral source and load end are not connected correctly, false CT open/bypass tamper will be detected by the meter. 73. One of the important aspect mentioned in para 8.2 of the User's Manual is as under: Warning: Proper voltages and currents to the meter as per the rating plate details of meter are to be given for normal operation. 74. The sealing report prepared at the time of sealing of the meter shows that the meters, various connections etc. were made safe by installing various kinds of seal i.e. plastic seal, lead wire seal, paper seal, meter body seal, terminal seal etc. It is not the case of respondents that any kind of meter or body seal was found broken or tampered or removed. From the diagram supplied by respondents alongwith the written arguments, it transpired that what actually claimed is that the feeder cable i.e., incoming cable to meter, befor....
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.... continued for several hours while on other dates it has continued for very small time namely, 12 minutes on 02.01.2008 and 7 minutes on 04.01.2008 at 04.34.30 p.m. The two officials who offloaded the data through MRI on 15.01.2008 have not tried to find out the reason for such irregular recording and admittedly have not found any external reason existing on spot explaining such irregularity. 76. We have made these observations not with any intention to record a final opinion on the issue but only to highlight inconsistency in the stand taken by the respondents and the vital clues missing therein which are required to prove a serious allegation of unauthorised use of electricity by the person. 77. It is true that these are all technical matters and normally the Courts should accept the opinion of technical experts but where such opinion is likely to cause a serious stigma on the conduct of the citizens, besides fiscal liability, and rather in some cases it may also render them guilty of committing an offence, it is of utmost importance that such technical experts must prove their opinion with relevant and cogent material. The non technical and untrained consumer cannot be thr....