GUWAHATI, India, April 1 -- Gauhati High Court issued the following order on Feb. 27:

1. Heard Mr. P. Bhowmick, the learned counsel appearing on behalf of the Petitioner and Mr. K. P. Pathak, the learned Standing counsel appearing on behalf of the Respondent Nos. 1, 2 and 3.

2. The Petitioner herein which is a company engaged in the business of plantation, manufacture and sale of black tea had assailed the order dated 19.09.2017 passed in Review Petition No.1/2017 as well as the Bill dated 03.10.2017. In addition to that the Petitioner has also sought for refund of an amount of Rs.32,78,365/- or to adjust the same against future dues.

3. The Petitioner Company who is engaged in the business of plantation, manufacture and sale of black tea had taken a connection from the Respondent Authorities with a sanctioned load of 620 KW and in that regard, a meter bearing No.ASB26400 was installed. The Contract Demand as per the Agreement entered into by and between the Petitioner and the APDCL Authorities was 403 KW. It was also mentioned in the said Agreement that the Seasonal Contract Demand from April to November would be 474 KVA and during the period from December to March which is the off season, the contract demand would be 190 KVA.

4. The materials on record show that on 09.01.2016, an inspection was carried out by the Respondent No.3 and during the inspection, it was found that the meter cover seals and meter terminal cover seals were in tampered condition. The meter cabinet glass was also found in broken condition. It is the finding of fact arrived at by the Assessing Officer as well as also by the Appellate Authority that the meter data was downloaded and analyzed and found that the meter cover opened, tampered, logged on 28.07.2014 at 11:50 hours which is more than one year from the date of the inspection. The tampered meter was withdrawn for further testing/analysis and a new laboratory tested meter was installed in the Petitioner's premises.

*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=eISc8sUCYnQFBVP%2BVeJCOKqgttzyr1S3Q29Uekk1%2B73Ug5hW7NtC9ztDpnon8xLD&caseno=WP(C)/6512/2017&cCode=1&cino=GAHC010145462017&state_code=6&appFlag=)

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