Section 126 — Assessment.

126. Assessment.–(1) If on an inspection of any place or premises or after inspection of the 
equipments, gadgets, machines, devices found connected or used, or after inspection of records 
maintained by any person, the assessing officer comes to the conclusion that such person is indulging in 
unauthorised use of electricity, he shall provisionally assess to the best of his judgment the electricity 
charges payable by such person or by any other person benefited by such use. 

(2) The order of provisional assessment shall be served upon the person in occupation or possession 
or in charge of the place or premises in such manner as may be prescribed. 

2[(3) The person, on whom an order has been served under sub-section (2), shall be entitled to file 
objections, if any, against the provisional assessment before the assessing officer, who shall, after 
affording a reasonable opportunity of hearing to such person, pass a final order of assessment within 

                                                             
1. Subs. by Act 57 of 2003, s. 4, for section 121 (w.e.f. 27-1-2004). 
2. Subs. by Act 26 of 2007, s. 11, for sub-section (3) (w.e.f. 15-6-2007). 



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thirty days from the date of service of such order of provisional assessment, of the electricity charges 
payable by such person.] 

(4) Any person served with the order of provisional assessment may, accept such assessment and 
deposit the assessed amount with the licensee within seven days of service of such provisional assessment 
order upon him: 

1*   *   *   *   * 
2[(5) If the assessing officer reaches to the conclusion that unauthorised use of electricity has taken 

place, the assessment shall be made for the entire period during which such unauthorised use of electricity 
has taken place and if, however, the period during which such unauthorised use of electricity has taken 
place cannot be ascertained, such period shall be limited to a period of twelve months immediately 
preceding the date of inspection.] 

(6) The assessment under this section shall be made at a rate equal to 3[twice] the tariff applicable for 
the relevant category of services specified in sub-section (5). 

Explanation.–For the purposes of this section,– 

(a) “assessing officer” means an officer of a State Government or Board or licensee, as the case 
may be, designated as such by the State Government; 

(b) “unauthorised use of electricity” means the usage of electricity– 

(i) by any artificial means; or 

(ii) by a means not authorised by the concerned person or authority or licensee; or 

(iii) through a tampered meter; or 
4[(iv) for the purpose other than for which the usage of electricity was authorised; or 

(v) for the premises or areas other than those for which the supply of electricity was 
authorised.]