( 1 ) THIS group of appeals and writ petitions involve important questions relating to. interpretation of the provisions of Sections 126 and 127 as well as Sections 50, 135 and 154 of the Electricity Act, 2003 and more particularly about assessment to be made by the distribution licensee in cases of theft of electricity. Those who wish to go to our conclusions straightaway may turn to paras 21 and 22 at the end without wading through the bulk of the judgment. The rest may join us in meandering through the statutory provisions and case law for enjoying the analytical journey to the destination.

( 2 ) WHILE Letters Patent Appeals are directed against the common judgment and order dated 10. 3. 2005 of a learned Single judge of this Court (Coram: Hon ble Mr justice Jayant Patel ). the Special Civil applications have been ordered to be heard with the group of appeals pursuant to the order of reference made by another learned single Judge of this Court (Coram: Hon ble mr Justice M. R. Shah ). Apart from the difference of opinion (noticed in the order of reference and set out in para 6 hereinafter) between the view taken by hon ble Mr Justice Jayant Patel in the above judgm