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West Bengal State Electricity Distribution Company Ltd. & Ors. vs. Orion Metal (P) Ltd. & Anr. – (SC)

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Electricity Act, 2003–Sec. 126–Scope–After an inspection of any place or any premises of any consumer, when Assessing Officer comes to the conclusion that the consumer is indulging in unauthorized use of electricity, the provisional assessment to the best of his judgment is to be made in accordance with Sec. 126(1) and such provisional assessment shall be served upon the person in occupation of the premises–After giving an opportunity to file objections to the provisional assessment, the Assessing Officer is empowered to pass a final order of assessment.