Pursuant to the inspection conducted by the A.P.T.S. team in the premises of the petitioner on 18.03.2014, the petitioner was served with Ext. P3 provisional assessment order and Ext.P4 demand. After considering the objection of the petitioner, the proceedings were finalised as per Ext.P7 final order and Ext.P8 bill was issued in this regard. The petitioner challenged the same by filing appeal before the second respondent/Dy. Chief Engineer, who dismissed the appeal as per Ext.P9 order dated 01.10.2014. The contention of the petitioner is that the said proceedings are bad, in view of the law declared by a Division Bench of this Court as per Ext.P10 judgment dated 07.07.2014 in W.P.(C) 24714 of 2012, holding that the appellate authority to be notified by the State Government, in terms of the relevant provisions of law, shall be a person, who is not connected with the affairs of the Board/licencee.
2. Heard the learned Standing Counsel as well.
3. During the course of hearing, it is brought to the notice of this Court that the State Government has already notified an independent authority to function as appellate authority as per W.P.(C)No.28253 OF 2014 2 the Gazette Notification dated 15.10.2014, a copy of which is placed for consideration of this Court.
4. In the said circumstance, the second respondent/Deputy Chief Engineer is hereby directed to forward the appeal preferred by the petitioner, which is the subject matter of Ext.P9 to the competent authority for fresh consideration. On receipt of the appeal, the same shall be considered and appropriate orders shall be passed by the competent authority, in accordance with law, after affording an opportunity of hearing to the petitioner, at the earliest, at any rate, within two months from the date of receipt of a copy of the judgment. Coercive proceedings shall be kept in abeyance till such time, if the petitioner has already satisfied 50% of the disputed liability in terms of Section 127 of the Electricity Act, 2003. Ext.P9 order, having been passed by an authority, who was not actually having the power or competence, in view of law declared by this Court as per Ext.P10 judgment, will stand set aside.
P.R.RAMACHANDRA MENON JUDGE lk