1. An important question, "whether Section 15 of the Electricity [Amendment] Act, 2007 [26 of 2007] has got retrospective operation?" has come up for consideration in this case.

2. The appellants are A1 and A2 in S.C.No.122 of 2005 on the file of the learned Principal Sessions Judge, Namakkal Division. They have been convicted by judgment dated 29.09.2006 for offence under Section 135(1) (b) of The Electricity Act, 2003 r/w 34 of IPC and sentenced to undergo simple imprisonment for one year. Challenging the aforesaid conviction and sentence, they are now before this Court with this criminal appeal.

3. The facts of the prosecution case in brief would be as follows:- The appellants are father and son respectively. The 1st appellant/A1 is the consumer of electricity under Electricity Service Connection No.642 installed at D.No.3/29, Teachers Colony, Edhirmedu, Kumarapalayam to run the power-looms. On 22.06.2004, P.W.2, the then Assistant Executive Engineer, TNEB, Kumarapalayam along with P.W.1, the then Assistant Executive Engineer [O & M] and P.W.3, another Engineer of TNEB made a surprise inspection at the above premises. At that time, A1 was not present. However, A2 was