1. It is a very rare and unusual occasion where CESC Limited being the licensing company, has to come before this Court with the writ petition challenging an order passed by the Appellate Authority on 19th September, 2008 whereby final order of assessment was passed by the Assessing Officer-III under Section 126 of the Electricity Act, 2003 for indulging in unauthorized use of electricity by extending supply of energy by the respondent no. 3 being a consumer to a portion of a disconnected consumer in the same premises being premises No. 56/H/1, Canal Circle Road, Kolkata-700054.

2. Let me now give the short background of the case under which the impugned order was passed by the Appellate Authority on 19th September, 2008. During inspection of the service installation and metering system catering to the supply of electricity to the respondent no.3 at her premises, it was detected by the inspecting team that the said respondent indulged by way of extending supply of energy to another consumer of the said premises, whose supply was disconnected on 8th January, 2004 as the said consumer had been found guilty of indulging in unauthorized use of electricity. Under such circumstan