JUDGMENT

The Kerala State Electricity Board, Ernakulam, challenges Ext.P5 order passed by the Kerala State Electricity Appellate Authority in an appeal preferred by the 1^st respondent consumer against the final assessment order issued by the Board, alleging unauthorised additional load under Section 126 of the Electricity Act , 2003.

2. On an inspection of the premises of the 1^st respondent on 23.01.2023, it was alleged that the petitioner was using an unauthorised additional load of 9815 watts over and above the sanctioned load, for a period of 36 months. Accordingly, a provisional assessment order was issued on 25.01.2023, directing the petitioner to pay an amount of Rs. 3,82,990/-. The said amount was revised in the final assessment proceedings dated 27.03.2023, and the amount was reduced to Rs.3,77,651/-.

3. Against the final assessment order, the 1^st respondent consumer preferred an appeal in which the appellate authority found that there was no evidence to show the actual period during which the unauthorised use of electricity took place and accordingly limited the period to 12 months immediately preceding the date of inspection, going by Section 126 (5) of the Electricity