- (1.) I have heard both sides.
(2.) The petitioner's establishment was inspected and a case of alleged theft of energy was detected because of which the power supply of the petitioner's unit was disconnected Under Section 135 of the Electricity Act 2003. The said provision empowers the Board to disconnect the supply upon detection of theft.
(3.) Subsequently, an assessment was made of about Rs. 40,00,000/- (forty lacs) Under Section 126. The assessment is presently under challenge in an appeal Under Section 127.;