ORDER :

1. Heard Ms.Lilu Bhaya, learned counsel for the petitioner and Dr.Balram Jain, learned advocate for respondent No.1 and Mr.Rohan Shah, learned AGP, for the respondent No.2.

2. In both these petitions under Article 226 of the Constitution of India, the petitioner – Electricity Company, has challenged the orders of the Appellate Authority by which the authorities have directed the electricity company to set off certain period while computing the bill for unauthorized use of electricity.

3. For the purposes of this order, the facts of Special Civil Application No. 15721 of 2014 be considered.

3.1 It is the case of the petitioner Electricity Company that the respondent No.1 was having connection for industrial purposes. On 11.07.2012, when checking was carried out by the installation squad in the premises of respondent No.1, it was found that the respondent No.1 was illegally supplying electricity to the premises of Plot No. 365 owned by one Shri Harshit Chandrakantbhai Jhariwala.

3.2 Having found that the respondent No.1 had carried out unauthorized use of electricity, on the basis of Checking Sheet dated 11.07.2012, a provisional bill under Sec.126 of the Electricity Act, 2003, (‘