ANIL K. NARENDRAN, J.

These writ petitions and writ appeals came up for consideration before this Bench based on an order of reference made by a learned Single Judge dated 17.8.2015 in W.P.(C) Nos. 2159 of 2009, 6993 of 2013, 13322 of 2013 and 22644 of 2015 observing that an authoritative pronouncement on the quantification of penalty under Section 126(6) of the Electricity Act, 2003 is essential since innumerable cases crop up everyday challenging the orders imposing penalty involving excess load. Based on the order of reference, the above said writ petitions and other tagged matters, i.e., W.P.(C) Nos.31025 of 2008, 12383 of 2016, 3206 of 2016, 3842 of 2016, W.A.No.1705 of 2012 and W.A.No.422 of 2014 were placed before us for hearing, by the orders of the Hon'ble Chief Justice. The common issue in these cases relates to the assessment under Section 126(1) of the Electricity Act, 2003 read with Section 126(6) of the said Act of a consumer indulging in 'unauthorised use of electricity'.

2. We heard the learned counsel for the petitioners/appellants in the respective writ petitions/writ appeals and also the learned Senior Counsel for the respondents/Kerala State Electricity Board at length.

3. Brief facts of the cases are stated hereunder;

3.1. W.P.(C) No.2159 of 2009:- The 2nd petitioner is a consumer under Electrical Section, Chottanikkara with Consumer No.11661 under LT-VIIA commercial tariff, with a sanctioned connected load of 29KW, for conducting a rest house in the premises of Chottanikkara Temple, who was assessed for unauthorised use of electricity, based on a surprise inspection conducted in the said premises on 13.5.2008, by the Regional Audit Officer of the Kerala State Electricity Board along with the officials of Electrical Section, Chottanikkara.

3.2. W.P.(C) No. 6993 of 2013:- The petitioner, a partnership firm running an industrial unit at Kaniyarcode, is a consumer under Electrical Section, Thiruvilwamala with Consumer No.1917 under LT-IV industrial tariff, with a sanctioned connected load of 74.821KW, for conducting a rubber retreading unit, which was assessed for unauthorised use of electricity, based on an inspection conducted in the said premises on 13.9.2012, by the Anti Power Power Theft Squad along with the officials of Electrical Section, Thiruvilwamala.

3.3. W.P.(C) No. 13322 of 2013:- This writ petition is filed by the petitioner in W.P.(C)No.6993 of 2013, seeking for an order to quash Ext.P10 communication dated 18.4.2013 of the Deputy Chief Engineer, Electrical Circle, Thrissur by which it was informed that, for considering the application for additional power requirement the petitioner has to remit the arrears under LT connection, i.e., the arrears covered by Ext.P5 demand notice dated 1.3.2013 issued based on Ext.P4 order dated 16.2.2013, which is the subject matter in W.P.(C)No.6993 of 2013 pending before this Court.

3.4. W.P.(C) No. 22644 of 2015:- The petitioner is a consumer under Electrical Section, Eroor Road with Consumer No.21056 under LT-VIIA commercial tariff, with a sanctioned connected load of 57KW, for conducting a hotel. On 19.5.2010, the petitioner made an application for additional power requirement of 30KW. Based on the said application, the petitioner was issued with a communication dated 20.11.2010 requiring him to remit a sum of Rs. 2,71,723/- in order to install a 100KVA transformer. However, the petitioner could not remit the said amount. On 7.1.2011, as instructed by the Regional Audit Officer, the officials of Electrical Section, Eroor Road conducted an inspection in the petitioner's premises, based on which he was assessed for unauthorised use of electricity.

3.5. W.P.(C) No. 31025 of 2008:- The petitioner is a consumer under Electrical Section, Ettumanoor with Consumer No.19468 under LT-VIIA commercial tariff, with a sanctioned connected load of 9KW, for conducting a super market, which was assessed for unauthorised use of electricity, based on a surprise inspection co