| The appellant, Sri Beeran Koya, is a consumer having No. 23398 with a connected load of 6 kW under the jurisdiction of Electrical Section, Mankavu. During inspection in the appellant’s premises on 14-09-2012, unauthorized additional load (UAL) to the tune of 75 kW was detected. Hence a penal bill for the period from 3/2012 to 7/2012 for an amount of Rs. 2,01,332.00 was issued and the same was paid by the appellant. While so, the Audit party noticed that though the appellant has regularized the additional load only on 16-03-2013 the penalization was not continued for the period from 9/2012 to 7/2013. Thus a short assessment bill for an amount of Rs. 5,02,636.00, towards the penal charges for unauthorized additional of 75 kW was issued on 27-11-2015 for the period from 9/2012 to 7/2013.
Aggrieved against the bill, the appellant filed an objection before the Assessing Officer on 09-12-2015, which was dismissed vide proceedings dated 15-01-2016. So the appellant approached the CGRF with a petition and the Forum allowed the petition in part and quashed the impugned bill. Still not satisfied with the decision of CGRF in OP No. 179/2015-16 dated 22-06-2016, the appellant has filed this appeal petition before this Authority.
In view of the reported decision of Hon’ble High Court referred above, the case in hand, the respondent failed to make a provisional assessment during the period under dispute after giving an opportunity to file objection. But the respondent simply imposed penalty for an amount of Rs. 5,02,636.00 even without observing the procedural formalities contemplated under Section 126 (2) & (3). Therefore, the penal bill issued for Rs. 5,02,636.00 is hereby quashed.
However, the respondent is free to initiate fresh proceedings if it is proposed to impose penalty on the allegation of continued usage of unauthorized additional load for the period from 9/12 till the date of application for regularization the quantum of penalty shall be limited as per the method described above. The imposition of penalty, if any, proposed shall be finalized by the respondent at any rate within a period of 30 days from the date of receipt of a copy of this order.
The appeal petition is disposed of accordingly. The order of CGRF in OP No. 179/2015-16 dated 22-06-2016 is modified. No order as to costs. |
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2017-02-20 00:00:00 |
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P/080/2016 Sri. Beeran Koya West Hill, Kozhikode. 