period for which the additional load was being used is not known. But it is relevant to note that the petitioner was granted additional power allocation as per board order dated 17.02.2005, a further 35KW was given on 28.11.2006 and another 13 KW on 23.01.2008. The APTS had conducted inspection on 26.11.2007. It is relevant to note that when additional power allocations were given from time to time, it is not believable that no inspection was conducted by the board official as to whether there was any unauthorised load or not. Ext.P6 proceedings was issued on 30.11.2007 for unauthorised additional load. Even assuming that there was unauthorised additional load, there is no reason to compute the penalty for 12 months since the power allocation for 30KW was given on 17.02.2005 and additional power allocation on 28.11.2006. APTS inspection was only on 26.11.2007. The petitioner had applied for an additional load of 13KW on 17.12.2007. In Ext.P4 mahazar, it is noticed that there was no tampering of the meter and the additional load had been arrived at on a notional figure. From the above facts, I do not think that there is any justification on the part of the Board to have penalised the petitioner with such a huge liability.