( 1 ) THE petitioner is availing power supply from Northern Power distribution Company under Category-II with service connection No. 4511. Her premises was inspected by the 1st respondent on 25. 11. 2003. It was found that bare copper wire was connected from incoming terminal to outgoing terminal in the meter and that the meter box seal and MRT seals are in tampered condition and therefore the 1st respondent came to the conclusion that the petitioner indulged in theft of energy. Accordingly, he provisionally assessed the value of the energy pilfered at Rs. 68,445. 00 and disconnected the power supply and issued the impugned provisional assessment notice dated 29. 11. 2003 advising the petitioner to pay an amount of Rs. 68,445. 00 being the value of the pilfered energy and other incidental charges if she desires to obtain restoration of power supply. This is assailed in the writ petition.

( 2 ) SRI B. Papa Rao, the learned advocate representing the Counsel for the petitioner Sri J. Siddaiah submits that the impugned assessment notice is not in accordance with law. He specially invites the attention of this Court to Section 126 of the Electricity Act, 2003 ( the Act