to the plaintiff, was wholly illegal, arbitrary and discriminatory. It was fur t her pleaded that th e re were four M&T seals on the meter and the body of the m e ter could not be r e moved by tampering only tw o seals, which, in fact, were n e ver tampered with. No notice was issued to the p l aintiff for inspection of the m e ter. Hence, the sup p lementary demand raised by the defendants was claimed to be arbitrary and w i thout jurisdiction. 4. In t he written statement filed by t h e defendants, it was submitted t hat the suit was not maintainable and had not been properly valued for the purpose s of Court fee and jurisdiction. It was further pl e aded that the civil Court had no jurisdiction to e ntertain the matter and that the plaintiff was estopped by his o wn act and conduc t from filing the suit. On merit s , it was averred that the consu m er was duty boun d to ensure that no seal of th e meter was broken except b y an authorised repr e sentative of the Board. It was a d mitted that the meter reader vis i ted the premises m o nthly and the bills were duly p a id by the plaintiff; however, it w as clarified that th e duty of the meter reader was c onfined to recording readings o n ly. It was further a l leged that on 31.05.1989, the A ssistant Electrical Engineer, Fl y ing Squad, PSEB, K hanna, along with other PSE B officials and police, inspected the plaintiff’s prem i ses and found that all four M& T seals of the meter were tamp e red with. It was, th e refore, a clear case of theft of electrical energy. The connected l o ad was found to be 15.400 KW. The meter was r emoved, sealed in cardboard w ith two paper seals , and checked in the presence o f the plaintiff’s representative, w ho signed the checking report. It was denied that the meter was removed merely for testing purpos e s. The plaintiff, vide applic a tion dated 02.06.1989, expre s sed readiness to de p osit the penalty and accordingl y deposited ₹13,920/–. It was de n ied that the amou n t was paid under protest. T he amount was demanded a fter