I.P.MUKERJI,J. - (1.) Section 126 of the Electricity Act, 2003 deals with assessment. Section 126(5) contains the principles on which the assessment is to be made.
(2.) On my understanding of the sub-section either a specific period of unauthorised use has to be identified or else the period cannot extend beyond a period of twelve months preceding the date of inspection.
(3.) The notification dated 7th August, 2013 issued by the West Bengal Electricity Regulatory Commission in exercise of powers under the various Sections of the Electricity Act and the Electricity (Removal of Difficulties) Order, 2005 specifies in regulation 5.1 thereof the formula for calculation of charges for unauthorised use based on the principles as stated in Section 126(5) of the said Act.;