This application has been filed for quashing the assessment order dated 09.11.2009, whereby, the assessing authority concluded that the petitioner is liable to pay Rs.29,22,272/- under Section 126 of the Electricity Act, 2003.

2. It appears that the petitioner is a H.T. consumer, having a contract load of 480 KVA. Thus, he will govern by Clause 16.5 of the Tariff Order, 1993, so far it relates to surcharge for exceeding the contract demand. It is further submitted that as per the aforesaid provision, if a consumer exceeds 110% of the contract demand, then the highest demand so recorded shall be treated as contract demand for the financial year and accordingly, the minimum base charge, both maximum demand as well as the energy charge, shall be payable on that basis. It is then submitted that since the aforesaid tariff had made provision for payment of electrical charges in case of consumption of electricity beyond the contractual demand, therefore, the consumption made by the petitioner in excess to contract demand cannot be treated as unauthorized use of electricity. Accordingly, it is submitted that Section 126 of the Electricity Act has no application in the facts and circu