- (1.) Pursuant to the directions of this Court and the Notification issued by the Central Government delegating powers under the Electricity Act, 2003 to the Government of N.C.T. of Delhi, the latter has issued a Notification on 8th March, 2004 appointing Assessing Officers for the purposes of Section 126 of the Electricity Act, 2003.
(2.) Our attention has been drawn by the learned Amicus Curiae to the provisions of Sections 127, 135 and 152 of the said Act which provide respectively (1) for appeals from an order of Assessing Officer to an Appellate Authority, (2) for an authorised officer to enter, inspect, search, seize, examine etc. under Section 135(2) in connection with the theft of electricity and (3) for an officer authorised for the purpose of compounding offences.
(3.) Under the provisions of Section 145 of the Electricity Act, 2003, Civil Courts have been debarred from entertaining suits or proceedings in respect of matters which an Assessing Officer referred to in Section 126 or an Appellate Authority referred to in Section 127 or an Adjudicating Officer appointed under the Act has to determine. It is, therefore, necessary to put in place the authorities under Sections 127, 135 and 152 so that the assessee is not left remediless.;