N. Sivakumar, S/O. Nagarajan, v. the Superintending Engineer
Case brief
What is this about?
The Madras High Court quashed an assessment order regarding alleged energy theft. The court held that the appellate authority failed to consider a prior criminal acquittal judgment and evidence on the same facts, making the order materiallv defective and non-speaking.
What did the court decide?
The impugned order dated 03.09.2010 is quashed. The petition is allowed and the matter is remitted to the first respondent to pass orders afresh after hearing the petitioner.