In October 2014, the company served an assessment bill amounting to Rs 1.59 crore covering the period from March 1, 2013 to June 30, 2014. “Aggrieved by the assessment Bill, the consumer preferred an appeal before the Appellate Authority (AA) of the company in October 2014,” the report said, and added: “After hearing both the parties the AA confirmed the meter tampering event. The AA, however, directed the company to prepare an assessment bill for a period of 84 days from April 10, 2014 to July 4, 2014 on the average consumption for the succeeding five months. Audit observed that the methodology suggested by the AA to prepare the assessment bill was contrary to the rates/formula prescribed under the relevant AERC clause. The company revised the assessment bill to Rs 0.22 crore as per the directions of AA and recovered the amount through monthly bills of the consumer. Audit observed that the assessment bill amount of the consumer for the period of 84 days as per the formula prescribed under AERC Regulations worked out to be Rs 1.75 crore. The company thus suffered a revenue loss of Rs 1.53 crore.”