Summary
The Supreme Court upheld remand of electricity assessments for compliance with Sections 126 and 127 of the Electricity Act, 2003. The relevant inspection occurred after the Act commenced, and the consumer could appeal the Section 126 demand under Section 127. Monetary assessment for unauthorised use and criminal proceedings for theft were independent remedies, available according to their respective requirements. Consequential assessment orders were directed within three months.
Issues
- Whether the 2003 Act and its assessment appeal applied to the post-commencement inspection.
- Whether the assessment remand should be disturbed and how assessment and theft remedies related.
Held
- The Act applied because the inspection giving rise to the Board’s cause of action occurred on 2 August 2003, after commencement on 10 June 2003. The consumer was entitled to challenge the Section 126 order or demand by appeal under Section 127. (¶¶ 13, 14, 15, 16, 17)
- The High Court rightly remanded the matter for assessment under Section 126, with recourse to Section 127 if necessary. Other legal questions urged by the Board were left open for an appropriate case; the remand was sustained on the facts. (¶¶ 10, 11, 12)
- Sections 126 and 135 operate independently, with different liabilities and consequences: monetary assessment for unauthorised use and criminal liability for theft. The Board could pursue either or both as provided by law, but each action had to follow the prescribed procedure and afford the affected consumer an opportunity. (¶¶ 18, 19, 20, 21)
Result
Board’s appeals dismissed subject to the observations. Authorities directed to comply with the High Court’s remand and pass consequential Section 126 orders within three months from the Supreme Court’s order.