Section 126 of EA 2003, Electricity Act : Section 126: Assessment

Explanation using Example

Imagine a restaurant owner, Mr. Sharma, who has a legitimate electricity connection for commercial use. One day, an assessing officer from the electricity board conducts a surprise inspection of Mr. Sharma's restaurant and discovers that the electricity meter has been tampered with to show lower consumption. The officer, suspecting unauthorized use of electricity, makes a provisional assessment of the electricity charges that Mr. Sharma should have paid, based on the best judgment.

The officer then serves Mr. Sharma with an order of provisional assessment, informing h...

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