Section 11   [ View Judgements ]

Amendment of section 126


In section 126 of the principal Act,-



(i) for sub-section (3), the following sub-section shall be substituted, namely:-



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



(ii) in sub-section (4), the proviso shall be omitted;



(iii) for sub-section (5), the following sub-section shall be substituted, namely:-



"(5) If the assessing officer reaches to the conclusion that un authorised 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.";



(iv) in sub-section (6), for the words "one-and-half times", the word "twice" shall be substituted;



(v) in the Explanation occurring at the end, in clause (b), for sub-clause (iv), the following sub-clauses shall be substituted, namely:-



"(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.".

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