The court emphasized the duty of the Appellate Authority to examine every aspect of the matter, including the question of jurisdiction, and the requirement to provide reasoned conclusions in support of their decisions.

SHREE CHANDRASHEKHAR, J.

1. Challenging order dated 11.07.2008 and order dated 17.12.2013 in Appeal No. 45 of 2012-13, the petitioner-Jharkhand Jharkhand Urja Vikas Nigam Ltd. has preferred this writ petition.

2. It is stated that the premises of the respondent no. 1 was inspected on 03.06.2008 when it was found that a number of polycarbonate seals associated with secondary terminals were duplicate and secondary terminal cover of CTPT, CT terminals were found shorted by copper wire. The meter box was opened and observed that the CTPT meter was tampered and energy theft was committed. A written complaint was sent to the Muffasil P.S. Hazaribagh on 03.06.2008 and a case was registered on 04.06.2008. On the same day order of provisional assessment was served by the Electrical Superintending Engineer, Hazaribag whereby, in terms of Section 126 of the Electricity Act, 2003 penalty for unauthorized use of electricity was assessed at Rs. 73,92,000/. The respondent no. 1 challenged the order of provisional assessment dated 04.06.2008 and the final assessment order was passed on 11.07.2008. Aggrieved, the respondent no. 1 approached this Court in W.P. (C) No. 5226 of 2012. The writ petition was permitted to be withdrawn with liberty to the petitioner/respondent no. 1 to approach the Appellate Authority under Section 127 of the Electricity Act, 2003. The Appellate Authority vide order dated 17.12.2013 in Appeal No. 45 of 2012-13 quashed the order in so far as, the penal bill raised against the respondent no. 1 is concerned. It was further ordered that the excess amount paid by the respondent no. 1 to the petitioner-Nigam would be refunded to the respondent no. 1.

3. Heard the learned counsel for the parties and perused the documents on record.

4. The learned counsel for the petitioner submits that the final assessment order dated 11.07.2008 itself records that a criminal case was lodged against the Director of the respondent-company for theft of energy at its unit and therefore, the Assessing Authority had no jurisdiction to make provisional assessment and/or final assessment under Section 126 of the Electricity Act. It is further submitted that a perusal of the appellate order dated 17.12.2013 would disclose that without adverting to the facts of the case, the Appellate Authority has recorded a finding that the allegation of theft of electricity is not proved which cannot sustain scrutiny in law. It is further submitted that in view of the registration of a criminal case against the Director of the company, civil liability would be determined by the Special Court however, in terms of third proviso to Section 135(1A) of the Electricity Act, the petitioner-Nigam is entitled to recover the amount of loss, provisionally.

5. As against the above, Mrs. A. R. Choudhary, the learned counsel for the respondent no. 1 submits that the company is not made an accused and a criminal case was instituted only against the Director of the respondent no.1company and therefore, in view of judgment in Aneeta Hada vs. Godfather Travels and Tours Private Limited, (2012) 5 SCC 661, the entire criminal proceeding should fail. It is submitted that if the contention of the petitioner-Nigam is accepted, the order of provisional assessment as well as the final assessment order would be rendered without jurisdiction and in consequence thereof, the respondent no. 1 is entitled to refund of the amount paid to the petitioner-Nigam. It is further submitted that a complaint was made to the police on 03.06.2008 however, a First Information Report was registered only on 04.06.2008 at 10.30 p.m. in the night whereas, the order of provisional assessment has been made on 04.06.2008 and thus, the Assessing Authority has rightly made order of provisional assessment under Section 126 of the Electricity Act, 2003.

6. Before adverting to the rival contentions raised by the parties, relevant provisions of the Electricity Act, 2003 needs to be noticed. The Electricity Act,