JUDGMENT

The petitioner challenges Ext.P10 final assessment order passed under Section 126 of the Electricity Act .

2. This Court had passed the following order on 13.01.206:

“The petitioner challenges Ext.P10 final order issued by the Kerala State Electricity Board under Section 126 of the Electricity Act alleging tariff misuse.

2. The petitioner has an effective statutory remedy against Ext.P10 order. The petitioner may file an appeal against the same under Section 127 of the Act raising all available contentions. To enable the petitioner to avail of the same, all coercive steps pursuant to Ext.P10 shall stand deferred for a period of two weeks.

3. If the petitioner prefers an appeal within ten days' from today, the appellate authority shall consider the same on merits and pass appropriate orders in accordance with law as the petitioner submits that he received the order only on

07.01.2026 through e-mail as seen from Ext.P10.”

3. Pursuant to the above, the petitioner has preferred a statutory appeal by depositing 50% of the demand, as seen from Exts.P11 and P12. Taking note of the fact that, the petitioner had already file an appeal before the Appellate Authority under Section 1