PUNJAB STATE ELECTRICITY BOARD & ANR.versusASHWANI KUMAR

                        [2010) 7 S.C.R. 1158


 A        PUNJAB STATE ELECTRICITY BOARD & ANR.
                                  v.
                          ASHWANI KU~AR
                  (Civil Appeal No. 3505 of 2007)
                            JULY 8, 2010
 B
      [DR. B.S. CHAUHAN AND SWATANTER KUMAR, JJ.)
        Electricity Supply Regulations - Clubbing of electricity
   connections in one premises - Inspection report with regard
 C to complainant's premises - Two connections in different
   names operating therein with sanctioned load of 52.49 KW
   and 56. 76 KW, thus, the two connections liable to be clubbed
   - Demand raised from consumers - Challenge to - State
   Commission as also National Commission set aside the
   demand raised holding that two distinct persons owned distinct
 0 properties and were ·having independent electric connections,
   thus could not be termed as same premises - On appeal
   held: Reasons were not recorded as regard the correctness
   of inspection report - Ambiguity in the protest raised by
   consumers to inspection report - Documents produced by
 E consumers were prior to date of inspection - Thus, matter
   remanded to the Competent Authority, Electricity Board to
   determine and record findings afresh as to whether it was a
   case of clubbing or not - Electricity Supply Act, 1948 -
   Circular CC No. 4 of 1997 dated 08.01.97.
 F
        The officers of the Electrlclty Board conducted
   Inspection of the premises of the respondent. As per the
   Inspection report In the said premises, two different
   connections were operating with a sanctioned load of
   52.49 KW In the name of KO and 56.79 KW In the name
 G of JR, thus the connections were liable to be clubbed.
   The officers raised a demand of Rs. 3,28,2161- and Rs.
   4,56,0251· from the said consumers. The consumers flled
   a complaint before the District Forum and It dismissed the
   same. The State Consumer District Redressal
.H                            1158
  PUNJAB STATE ELECTRICITY BOARD & ANR. v. 1159
              ASHWANI KUMAR

Commission allowed the appeals. /It held that they were     A
two distinct persons, owning disti~ct properties and were
having independent electric conn~ctions and therefore,
the demand raised was not justified. The National
Consumer Dispute Redressal Commission upheld the
order. Hence the appeals.                                   B
    Disposing of the appeals, the Court
     HELD: 1.1. A bare reading of the Electricity Supply
Regulations and the Circular CC No. 4 of 1997 dated
8.1.1997 makes it apparent that the <1im of the Electricity c
Board is to provide single connection in the premises. It
is the obligatiQn of the consumer to get the connections
clubbed where-·more than one connection exists in the
same premises. This policy is, primarily, meant to
encourage single connection as we·ll as consumers to opt
                                                            0
for clubbing of their loads and also to facilitate a smooth
transmission. Besides this, the most important aspect is
the mischief that these provisions ought to suppress. A
consumer who gets two meters installed in his premises
and In that garb receives bulk supply Instead of medium E
supply clearly makes an attempt to avoid payment of
higher tariff. It cannot be disputed that a consumer of a
medium supply Is subjected to a lower tariff than the one
receiving bulk supply. Therefore, the intention Is to avoid
revenue loss to the Board by circulating the prescribed
procedure. These regulations and circulars, thus, cannot F
be Interpreted so as to defeat the very object of
suppressing such. a mischief In the consumption of
electricity. Therefore, If the Electricity Board finds that
such mischief Is being played, there is nothing in law
preventing the Board from treating It as a clubbed G
'connection and impose such tariff and penalty as Is
permissible In accordance with law. No consumer can be
permitted to defeat the spirit of the regulations and take
undue advantage of receiving electric supply through
different meters In the same premises and with an H
    1160    SUPREME COURT REPORTS               [2010] 7 S.C.R.


A intention to defraud the Electricity Board of its genuine
  dues for supply of electricity. [Para 5] [1168-B-G]
       1.2. The documents noticed by the State
  Commission, show that the consumer had advanced the
  argument of separate properties, separate ownership and
8 separate connections. However, there is no reason
  recorded as to why the evidence of the Department i.e.
  the inspection report is incorrect and cannot be relied
  upon. There is ambiguity. The District Forum, white
  relying upon the report, had rejected the complaint which
C was reversed by the State Forum. These are the findings
  of facts and they must be recorded in a manner which
  would clearly establish on record the case of one party
  or the other in accordance with law. [Para 7] [1170-E-G]
         1.3. The documents produced by the consumers
0
    related to the period prior to the date of inspection. The
    inspection of the premises was conducted on 19.06.2002.
    It was required of the consumers to establish their case
    for the period, at the time of or subsequent to the date of
E   inspection. There could reasonably be possibility of
    issues being answered against the consumers. The
    report prepared by the officers of the Electricity Board is
    an act done in discharge of their duties and could not be
    straight away reflected or disbelieved unless and until
    there was definite and cogent material on record to arrive
F   at such a finding. If two connections are operating in the
    same premises, in that event, the concept of clubbing and
    consequential charges and penalty would be attracted.
    That being so, and particularly, where a National
    Commission has not adverted to some discussion on the
G   points raised in the appeal, the policy of the Electricity
    Board and the regulations cannot be rendered otiose. It
    is the obligation of every bona fide consumer to comply
    with the requirements and the regulations in the circular
    and not to abuse the advantage given under the policy
H   of the Electricity Board. If there is a prima facie record to
  PUNJAB STATE ELECTRICITY BOARD & ANR. v. 1161
              ASHWANI KUMAR
show that the consumer had attempted to circumvent the A
circular and with an intention to avoid payment of higher
tariff, two connections were being utilized in the garb of
different premises, while in fact, it was one and same
premises, the penal consequences must follow. [Para 7]
[1170-H; 1171-A-E]                                         B
     1.4. The circular issued and the regulations read with
the prov!sions of the Act, clearly contemplate imposition
of penalty and such charges. with effect from 01.01.1996.
There is no explanation on record as to why the date is
effective from 01.01.1996. Even if taking the said date to C
be correct then the dues, which can be recovered, are the
dues payable to the Electricity Board in accordance with
law. The notice dated 02.07.2002 was issued on the basis
of the inspection report. From the records, it will be a
serious question to be specifically answered by the D
Competent Forum, as to whether the premises in question
are two distinct and different premises or it is one in the
same. If these are two independent premises owned· by
two different persons who are consumers of the Board
in their own cap,acity and there is no intention on their E
part to use these connections collectively and have not
violated their sanctioned load, the consequences in law
will be different. But, if there is intention to use both
connections and avoid higher tariff, the consequences will
be entirely different in that case. [Para 7] [1171-E-H; 1172- F
A-BJ
    1.5. The inspection report is a document prepared in
exercise of its official duties by the officers of the
Corporation. Once an act is done in accordance with law,
the presumption is in favour of such act or document and G
not against the same. Thus, there was speeific onus upon
the consumer to rebut by leading proper and cogent
evidence that the report prepare~ by the officers wa~ not
correct. No objections were filed to the said report except
some protest, that too, without stating as to what was the H
    1162   SUPREME COURT REPORTS               [2010] 7 S.C.R.


A specific protest about, whether the facts recorded in the
  report were factually incorrect or that the report was
  received under protest. As is apparent from the reports
  on record, it bears two signatures of the consumer/
  consumer's representatives, one with regard to the
B preparation of report and other with regard to receiving
  the copy of the report. The words 'under protest' have
  been recorded at the bottom of the report. This, itself
  Indicates the ambiguity In the protest raised by the
  consumers. It, certainly, required a definite finding to be
c recorded by the Forum. Non-recording of such a finding
  has prejudicially affected the rights of the parties. [Paras
  6 and 7) [1172-B-E; 1170-D-E]
       1.6. The matter Is remanded to the Competent
  Authority In the Electricity Board to determine and record
D the clear findings afresh as to whether It was a case of
  clubbing or not In accordance with the provisions and
  observations referred with liberty to the parties to
  produce. any further documents, If they so desire. [Para
  8] (1172-F·G] .
E       CIVIL APPELLATE JURISDICTION : Civil Appeal No.
    3505 of 2007.
        From the Judgment & Order dated 21.2.2006 of the
    National Consumer Disputes Redressal Commission In
F   Revision Petition No. 284 of 2006.
                                WITH
    Civil Appeal No. 3506 of 2007
        Satlnder S. Gulati, Kamaldeep Gulati, Dr Kailash Chanel
G for the Appellants.
        Nagendra Ral, Rishl Malhotra, Prem Malhotra for the
    Respondent.
        The Judgment of the Court was delivered by
H       SWATANTER KUMAR, J. 1. This appeal is directed
  PUNJAB STATE ELECTRICITY BOARD & ANR. v. 1163 ·
   ASHWANI KUMAR [SWATANTER KUMAR, J.]
against the Order dated 21st February, 2006 passed by the            A
National Consumer Dispute Redressal Commission
(hereinafter referred to as the 'National Commission'), New
Delhi where it dismissed the review petition preferred by the
Punjab and Haryana State Electricity Board (for short 'Electricity
Board') against the Order dated 16th August, 2005. One               8
Ashwani Kumar, respondent herein had filed a complaint
before the District Forum alleging that the electric meter bearing
No. MS-32/603 was installed in the premises owned and
possessed by him in the name of Kartari Devi and Suraj
Prakash who had sold the property through Registered Sale            C
deed dated 28th November, 1996 (Ext.C/1) and since the
purchase of the property, he has been using the electric meter
and connection. On 2nd July, 2002, he had received a Memo
from the Electricity Board stating that the said connection had
a sanctioned load of 52.49 KW and it was required to be
clubbed with electric connection in the name of Janak Raj            D
bearing electric connection No. MS-32/580 with sanction load
of 56.79 KW. Reply was submitted by him to the Memo wherein
he had stated the above facts. It was further clarified that his
property was separate and distinct from property possessed
by Sudesh Mahajan and the electric conneption in that premises       E
was In the name of Janak Raj. They denied the cross wiring In
the property or even that the connection was being commonly
used by the parties. Thus, they contested the demand raised
by the Electricity Board to the extent of Rs.3,28,216/-.
  , 2. Similarly, in the other case Sudesh Mahajan had filed a F
complaint claiming a sale in favour of his predecessor in interest
on 28th November, 1996. They denied the charges of clubbing
and took up the stand that they were independent properties
wherein different meters have been installed and as such, the
demand of Rs.4,56,025/- and Rs.3,28,261/- was not payable G
by any of the consumers namely Janak Raj and Kartari Devi or
persons claiming through them. To challenge the same,
complaints were filed by both which came to be dismissed vlde
orders dated 2nd June, 2002 and 8th September, 2003
respectively, passed by the District Forum. The appeals were H
    1164    SUPREME COURT REPORTS                  [2010] 7 S.C.R.

A filed by the private complainants against the Electricity Board
   before the State Consumer District Redressal Commission,
   Punjab which came to be registered as Appeal No. 218 and
   219 of 2004 respectively. Both these appeals came to be
   allowed by the State Forum and the demands raised were
B quashed. A further direction was issued that the amount
   deposited by the respondents, if any, under the impugned
   demand notice, the same shall be refunded with interest @ 9%
  -per annum. The State Forum while referring to the documents
   of sale in favour of the respondents further held that a circular
C being CC No. 4 of 1997 issued by the Electricity Board on 8th
   January, 1997 dealt with the subject of running of more than one
   connection in the same premises. According to the circular, if
   there were two connections in the same premises they were
   required to be clubbed for the purposes of payment of tariff.
   However, the Competent Forum in appeal found that they were
D two distinct persons, owning distinct properties and were
   having independent electri£ connections. Reliance was placed
   on the fact that the properties have been numbered as 136 and
   136-A separately by the Municipal Corporation. The properties
   were subjected to property tax separately. The result of these
E two distinct properties was that they could not be termed as
   same premises under the relevant provisions and therefore, the
   demand raised was entirely unjustified. The Electricity Board
   filed appeals before the National Consumer Dispute Redressal
   Commission, which were dismissed, vide Order dated 21st
F February, 2006. As already stated, it is a small order and it will
   be useful to refer to the same at this stage:
        "Heard the Ld. Counsel for the Petitioner. As per the
        Municipal record, two separate buildings are there. One
        building admeasuring 554 sq. yards in P-136 owned jointly
G       by Shrr Su raj Prakash, Shri Ashwani Kumar, Shri Subhash
        ,Chander. S/o Shri Tilak Raj and Smt. Raj Rani. Other
        building admeasuring 504 Sq. Yards is P-136-A owned
         by the same person. On record there is evidence that
        Ashwani Kumar is running the business in the name of
H       Ashwani Textiles and he is the proprietor. As against them
  PUNJAB STATE ELECTRICITY BOARD & ANR. v.                  1165
   ASHWANI KUMAR [SWATANTER KUMAR, J.]

    there is other textile mill known as Mahajan Handloom            A
    Industries owned by Shri Sudesh Mahajan. In this state of
    circumstances order passed by the State Commission
    cannot be said to be, in any way, erroneous. Hence, these
    Revision Petitions are dismissed."
     3. The legality and correctness of the order passed by the      B
National Commission is challeged in these appeals. At the very
outset, we may notice that the electric supply regulations have
been framed in exercise of the powers conferred under Section
49 and Sub Section U) of Section 79 of the Electricity Supply
Act, 1948 (for short referred as 'the Act') and other enabling       C
provisions by the Board. These regulations deal with different
aspects, in particular, they deal with providing of one connection
in one premises and consumer is required to give an
undertaking on a non-judicial stamp paper that no connection
already exists in the premises, in which, the connection is being    D
applied in terms of Clause 3.1.1 of the Regulations. Other
relevant provisions which have a bearing on the matters in
controversy before us, relate to new connection in the same
premises, transfer of the premises, where there exists a
connection and the obligation on the part of the consumer to         E
get the connection clubbed. Now we may examine those
relevant provisions which read as under:
    "3.5.2 Whenever, an existing consumer applies for a new
    connection in the same premises i.e. even having
    independent shed/uniUpiece of land having separate plot F
    no. etc., in his name, it shall normally be not allowed. Such
    consumer should be asked to apply for extension in
    existing load. However. if a new connection has been
    applied in the name of a new firm/company of which the
    existing consumer is a Director/Partner, the connection will G
    only be allowed if the premises are distinctly and physically
    separate/portioned so that it is not possible to utilize
    electricity from one premises to the other and further that
    in case of one of the connections having been
    disconnected due to default, it cannot be run from other H
    1166    SUPREME COURT REPORTS                  [2010) 7 S.C.R.


A       connection by making temporary arrangement.
        3.5.2.1 Where the premises in question are legally
        transferred, sold or leased to a new unit and appropriate
        entry exists in the municipal/ revenue record regarding
        such transfer, the consumer/applicant should furnish a copy
B       of the registered deed for sale or lease as the case may
        be. An informal agreement of family partition/ lease etc.
        will not be acceptable.
        3.5.2.2 Where the Punjab· Government has allowed the
c       registration of more than one unit/renting out of the
        premises for setting up industrial units in industrial plots/
        sheds in the Focal Points depending on the size of the plot
        and subject to fulfilment of some conditions laid down for
        the purpose, in such cases the new connection may be
        allowed provided such units are in the name of different
D
        persons and parts of such sheds/plots being used by
        different industrialists, are properly demarcated and
        separated from each other by making suitable partition so
        that it is not possible to use electricity from one unit to
        another an? in case of one connection having been
E       disconnected due to defaulting amount etc., the same
        cannot be r!Jn from other connection(s) in the adjoining
        industrial unit(s) by tapping some supply points.
        xxx xxx xxx
F       3.5.7 Failure to get Connections Clubbed If a consumer
        fails to exercise option to get his connections clubbed
        within the stipulated date or declares that there is only one
        connection 'in his premises but later on it is detected that
        he is having more than one connection in one premises,
G       he shall have to pay higher tariff and surcharge, if
        applicable w.e.f. 1.1.96.
        4. The circular, which has been relied upon by the parties
    reads as follows:
H       "In order to encourage the consumers to opt for clubbing
PUNJAB STATE ELECTRICITY BOARD & ANR. v. 1167
 ASHWANI KUMAR [SWATANTER KUMAR, J.]

 of their loads and also to facilitate a smooth transition, it                 A
 has been decided that all consumers may be asked to give
 undertaking for clubbing/conversion of two or more
 connections in the same premises, wherever existing by
 31 .1 .97. Further action in various situations may be taken
 as under:                                                                     B
  (a)   Cases where no change of voltage level is involved;
        The cost of clubbing with regard to servi~e Mains,
        if any, shall b.e borne by the Board. However,
        consumer shall be charged higher tariff wherever                       c
        applicable, from the date of underta~ing, which in
        any case shall have to be given before 31.1.97.
  (b)   Cases where change of voltage level is involved;
        In cases requiring conversion of supply voltage from                   D
        LT to 11 KV, Board shall carry out the conversion
        including erection of a new 1110.4 KV transformer
        with allied equipment in the first instance and
        recover the conversion cost in six equal monthly
        instalments from the consumer.
                                                                               E
        Note:- Where there is a transformer exclusively
        feeding the consumer, this may, on the option of the
        consumer, be sold to him as per the provisions
        contained in SMl-39.
                                                                               .F
        In both the cases (a) and (b) above, such
        consumers shall be brought on higher tariff,
        wherever applicable and any surcharge due to
        voltage level shall be stopped with effect from the
        date of undertaking.
                                                                               G
        The above relaxation shall be applicable to the
        cases involving voltage level upto 11 KV.
  (c)   The consumers who      do' . not      exercise          option, ( by
                            '        - - ' . t»"'   ~ ·~            ~
                                                  ..; ' :· :{, . ,_.,.. _'.
        31.1.97 or those who in the first instance· declare
        that there is only one connection existing in their                    H
    1168    SUPREME COURT REPORTS                 [2010) 7 S.C.R.


A              premises but later on are detected to be running
               more than one connection in the same premises,
               shall have to pay higher tariff and surcharge
               wherever applicable w.e.f. 1.1.96."
        5. The bare reading of the above regulations and circular
B makes it apparent that the aim of the Electricity Board is to
  provide single connection in the premises. Not only this, it is
  the obligation of the consumer, to get the connections clubbed
  where more than one connection exists in the same premises.
  This policy is, primarily, meant to encourage single connection
C as well as consumers to opt for clubbing of their loads and also
  to facilitate a smooth transmission. Besides this, the most
  important aspect is the mischief that these provisions ought to
  suppress. A consumer who gets two meters installed in his
  premises and in that garb receives bulk supply instead of
D medium supply clearly makes an attempt to avoid payment of
  higher tariff. It cannot be disputed that a consumer of a medium
  supply is subjected to a lower tariff than the one receiving bulk
  supply. Therefore, the intention, thus, is to avoid revenue loss
  to the Board by circulating the prescribed procedure. These
E regulations and circulars, thus, cannot be interpreted so as to
  defeat the very object of suppressing such a mischief in the
  consumption of electricity. Therefore, if the Electricity Board
  finds that such mischief is being played, there is nothing in law
  preventing the Board from treating it as a clubbed connection
F and impose such tariff and penalty as is permissible in
  accordance with law. No consumer can be permitted to defeat
  the spirit of the regulations and take undue advantage of
  receiving electric supply through different meters in the same
  premises and with an intention to defraud the Electricity Board
G of its genuine dues for supply of electricity.
      6. Having referred to these regulations, now we may revert
  back to the facts of the present case. The officers of the
  Electricity Board had conducted inspection of the premises in
  question and prepared an inspection report. As per the
H inspection report, there is only one plot being Plot No. 136,
  PUNJAB STATE ELECTRICITY BOARD & ANR. v.               1169
   ASHWANI KUMAR [SWATANTER KUMAR, J.]

Industrial Area-A, Ludhiana and in that Smt. Kartari Devi is A
stated to be the consumer. She has a sanctioned load of 52.49
KW and the Consumer Account No. was MS-32/603. The other
consumer is Shri Janak Raj in the same property having
Consumer Account No. MS-32/580 with a sanctioned lo;:id of
56.79 KW. In the report, it was noticed as follows:-          B
    "6. In the connected portion of premises (Aahata) one more
    connection MS-32/0603 Kartar Devi is installed. The
    supply of which also comes to this premises and at the
    moment some load of that connection is found running on
    this side.                                                    C
    7. The common wall of both sides has one shutter and one
    Kainchi Gate. In the half portion of Kainchi Gate a wall of
    approximately four feet exists. As per Board instructions
    case of clubbing is made out action be taken."
                                                                  D
      6. This report was signed by Shakti Jaggi, a representative
of the consumer, to whom the copy of the same was given. The
Department, vide their letter written to the consumer, had stated
that in terms of circular No. 78 of 1995, dated 15th September,
1995 and 4of1997, dated 8th January, 1997, the connections E
were liable to be clubbed on the basis of this inspection report
and they were expected to file reply within fifteen days from the
date of issue of the notice. In the reply submitted by the
consumers, no specific objections were filed to the effect that
the inspection was conducted in a prejudicial manner or correct F
facts had not been noticed and that is why the protest was
raised. In any case, it was open to the consumer to file
objections to the report at a subsequent stage. Except that,
there were two distinct properties and connections, nothing was
averred in the reply or before the Forum as to why the officers
had reported the facts in their report which justify clubbing of G
the connections. Thereafter, the demands of Rs.3,28,216/- and
Rs.4,56,0251-, as stated above, were raised from these
consumers. Both the reports have been received by the
consumer's representatives. The demand notices were
admittedly received by the consumer as they are the very basis H
    1170    SUPREME COURT REPORTS                   [2010] 7 S.C.R.


A of the complaints filed by them. The circular being CC No. 4 of
  1997, while referring to the scheme of the Electricity Board
  under Clause (c) of the circular, made it obligatory upon the
  consumers to exercise the option by 31st January, 1997 and
  even to those persons where one connection is stated to be
8 existing in the premises but later on are detected to be running
  more than one connection and they would have to pay higher
  tariff and surcharge w.e.f. 1.1.1996. The version, put forward
  by the consumers, is that there were two separate premises
  and they had produced certain documents before the Forum,
C which persuaded them to treat these premises as separate. All
  these documents were prior to the date of inspection and it has
  been noticed by the Forum that the inspection reports were
  signed under protest. The reports, which have been placed
  before us at page Nos. 56 and 59 respectively of the paper
  book, show that some protest was raised, however, no
D objections were filed to show what was the protest and what
  exactly the consumer'were objecting to. It, certainly, required a
  definite finding to be recorded by the Forum. Non-recording of
  such a finding has prejudicially affected the rights of the parties.
E       7. The documents (Ext.C1 to Ext.C10), noticed by the
  State Commission, show that the consumer had advanced the
  argument of separate properties, separate ownership and
  separate connections. However, there is no reason recorded
  as to why the evidence of the Department i.e. the inspection
F report is incorrect and cannot be relied upon. There is
  ambiguity. The District Forum, while relying upon the report, had
  rejected the complaint which was reversed by the State Forum.
  These are the findings of facts and they must be recorded in a
  manner which would clearly establish on record the case of one
  party or the other in accordance with law. The trading accounts
G filed by the consumer in one of the appeals related to financial
  year 1991-92, 1992-93, 1993-94 and 1996-97. On behalf of
  respondents, Subhash Chander, had filed the rent receipts for
  the period 1st April, 2002 to 30th September, 2002. Primarily,
  the documents produced by the consumers related to the
H period prior to the date of inspection. The inspection of the
  PUNJAB STATE ELECTRICITY BOARD & ANR. v. 1171
   ASHWANI KUMAR [SWATANTER KUMAR, J.]

premises was conducted on 19th June, 2002. It was required A
of the consumers to establish their case for the period, at the
time of or subsequent to the date of inspection. There could
reasonably be possibility of issues being answered against the
consumers. The report prepared by the officers of the Electricity
Board is an act done in discharge of their duties and COlild not , ~
be straight away reflected or disbelieved unless and until there
was definite and cogent material on record to arrive at such a
finding. It is not disputed before us that if two connections are
operating iri the same premises, in that event, the concept of
clubbing and .::onsequential charges and penalty would be c
attracted. Thai being so, and particularly, where a National
Commission has not adverted to some discussion on the points
raised in the appeal, the policy of the Electricity Board and the
regulations cannot be rendered otiose. It is the obligation of
every bona fide consum_er to comply with the requiremenfs and D
the regulations in the circular and not to abuse the advantage
given under the policy of the Electricity Board. If there is a prima
facie record to show that the consumer had attempted to
 circumvent the circular and with an intention to avoid payment
 of higher tariff, two connections were being utilized in the garb E
 of different premises, while in fact, it was one and same
premises, the penal consequences must follow. The circular
 issued and the regulations read with the provisions of the Act,
 clearly contemplate imposition of penalty and such charges with
 effect from 1st January, 1996. There is no explanation on
 record as to why the date is effective from 1st January, 1996. F
 Even if taking the said date to be correct then the dues, which
 can be recovered, are the dues payable to the Electricity Board
 in accordance with law. The notice dated 2nd July, 2002 (Ext.Cl
 5) was issued on the basis of the inspection report. From the
 record before us it will be a serious question to be specifically G
 answered by the Competent Forum, as to whether the premises
 in question are two distinct and different premises or it is one
 in the same (i.e. only property No. 136 or 136 and 136-A). If
 these are two independent premises owned by two different
 persons who are consumers of the Board in their own capacity H
    1172    SUPREME COURT REPORTS                  [2010] 7 S.C.R.


A and there is no intention on their part to use these connections
  collectively and have not violated their sanctioned load, the
  consequences in law will be different. But, if there is intention
  to use both connections and avoid higher tariff, the
  consequences will be entirely different in that case. The
B inspection report is a document prepared in exercise of its
  official duties by the officers of the Corporation. Once an act
  is done in accordance with law, the presumption is in favour of
  such act or document and not against the same. Thus, there
  was specific onus upon the consumer to rebut by leading
c proper and cogent evidence that the report prepared by the
  officers was not correct. As already noticed, no objections were
  filed to the said report except some protest, that too, without
  stating as to what was the specific protest about, whether the
  facts recorded in the report were factually incorrect or that the
  report was received under protest. As is apparent from the
0
  reports on record, it bears two signatures of the consumer/
  consumer's representatives, one with regard to the preparation
  of report and other with regard to receiving the copy of the
  report. The words 'under protest' have been recorded at the
  bottom of the report. This, itself indicates the ambiguity in the
E protest raised by the consumers.
        8. In the circumstances aforestated, we are of the
  considered view that the matter requires to be remanded to the
  Competent Authority in the Electricity Board to determine and
F record the clear findings afresh as to whether it was a case of
  clubbing or not in accordance with the provisions and
  observations afore-referred with liberty to the parties to produce
  any further documents, if they so desire. The authority shall pass
  a final order expeditiously. The fate of the notices and
G consequences thereof shall be subject to the final order that
  may be passed by the Competent Authority. Parties are at
  liberty to challenge the order so passed in accordance with law.
         9. The appeals are, therefore, disposed off with the above
    direction while leaving the parties to bear their own costs.
H N.J.                                      Appeals disposed of.