S.C.Jindal vs Uhbvnl Tr.Exec.Eng.& Anr

The Supreme Court held that the findings of the first appellate court regarding the absence of evidence for electricity theft were valid, as the inspection on 19.2.2002 showed no tampering and the demand for Rs.2,72,677/- was unjustified. The High Court's reversal of the first appellate court's decision was found to be erroneous as it did not consider the evidence properly, particularly the lack of proof of meter tampering. The Court reinstated the first appellate court's judgment, emphasizing the importance of factual findings in second appeals.