plaintiff were inspected by the officials of the defendants on 26.11.2002. Copy of the checking report, was proved on record as Ex.D1. Deepak Popli, Xen Operation, DW-1, who conducted the inspection, proved his report that testified; “(i) Meter disc does not move at light load of 7.50W when tested with a ball type heater. Meter to be replaced. (ii) New meter to be installed in standard MCB. (iii) Joints in-incoming cable (inside consumer’s premises) should be removed. (iv) Removed meter be sent to M&T Lab for verifying genuineness of M&T seals & accuracy of energy meter.” None other than Mahavir, PW-1, through whom the present suit was instituted, conceded in his cross-examination that the vigilance team had prepared the inspection report Ex.D1, which was also signed by his uncle. Officials of the defendants had removed the meter, which was replaced with a new meter. Further, the meter was checked in M&T Laboratory, Dhulkot, and during this process, representative of the plaintiff, namely, Pawan Kumar, was present. The meter inspection report, Ex.D2, was duly proved by S.K. Madaan, DW-2, who testified in his deposition that two of the seals of the meter were fake, and it was on the basis of report Ex.D2, the department had raised the demand by way of impugned bills. The plea that in terms of the circular Ex.PX, the department was required to install a check meter, parallel to the meter installed at the premises of the consumer, to observe the pattern of consumption recorded by both the meters, and since that was not done, the demand was unjustified, was also rejected. For the circular Ex.PX, was issued to ensure correctness of the meter and the consumption recorded therein, while deciding the theft cases, in case of broken and tampered seals. In the present case, the seals were rather intact, but were found to be fake, as