JUDGMENT :

1. The petitioner was hauled up for unauthorised use of electricity during inspection carried out by the official of CESC Limited on 29th September, 2020. A provisional assessment was made on 29th September, 2020 and a bill for Rs.2,03,731/- was raised on the petitioner in terms of the provisions of Section 126 of the Electricity Act, 2003 (hereinafter referred to as the “said Act”). Subsequently, a final bill has been raised on 28th October, 2020 for a sum of Rs.2,03,731/-. The final order dated 28th October, 2020, according to CESC Limited, has been served on the petitioner on 2nd November, 2020.

2. So far as the final assessment order is concerned, the petitioner’s remedy lies under the provisions of Section 127 of the said Act in preferring an appeal against such final order before the Appellate Authority. The appeal has to be filed under the provisions of Section 127 of the said Act within 30 days of the said order.

3. On behalf of CESC Limited, it is submitted that the 30 days time limit provided in Section 127(1) of the said Act is a mandatory provision and cannot be extended under any circumstances. It is further submitted on behalf of CESC Limited that the order