JUDGMENT :

BIREN VAISHNAV, J.

1. Rule returnable forthwith. Ms. Shrunjal Shah, learned Assistant Government Pleader, waives service of notice of rule on behalf of the State-respondent No. 2. Though served, nobody appears for private respondent No. 1.

2. Facts in brief would indicate that the respondent No. 1 was a consumer having an industrial connection with contract load of 22 kw. When an inspection was carried out by the Checking Squad on 04.08.2009, it was found that the petitioner had given part of his connection to one adjacent premises of one Bhagubhai Devabhai Ahir. Having found such supply of electricity connection being unauthorized use of electricity, the respondent No. 1 was so assessed in accordance with the provisions of Section 126 of the Electricity Act and a provisional bill was issued on 27.08.2009. After following the procedure as envisaged under the section, the assessment was finalized and a final bill was issued on 10.07.2012. Aggrieved by such final bill, the respondent No. 1, preferred an appeal before the Electrical Inspector.

2.1 Assailing the order of the Electrical Inspector in part, Mr. Dipak Dave, learned counsel for the petitioner, would submit that the o