J U D G M E N T

The Kerala State Electricity Board and its official challenge Ext.P6 order passed by the Kerala State Electricity Appellate Authority in Appeal No.280 of 2023, filed by the 1^st respondent herein against the final assessment order made under Section 126 of the Electricity Act , 2003.

2. The 1^st respondent herein, the consumer, was granted a three-phase electricity connection bearing Consumer No.1145590013685 under LT VIIA, commercial tariff with a sanctioned connected load of 6990 Watts. On a surprise inspection of the premises on 05.04.2023, an unauthorised extension of supply to a nearby HT premises was detected, whereby a load of 24210 Watts was used for construction activities for a period of 12 months under the HT II B tariff, leading to a provisional assessment order, which was confirmed after hearing the consumer, through the final assessment order issued on 20.06.2023 for Rs.2,05,104/-, but modifying the assessment period as four months.

3. Aggrieved by the final assessment order, the consumer filed the above appeal, which was allowed by the appellate authority through the impugned order.

4. The appellate authority found that the existence of the unauthorised