IN THE HIGH COURT OF ORISSA AT CUTTACK WA No.1837 of 2025 Ranjan Kumar Sahoo …. Appellant Mr. Suresh Chandra Dash, Advocate -versus-

Superintending Engineer …. Respondents (Electrical)-II, TPCODL, Jagatsinghpur and another CORAM:

THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No. 11.12.2025

01. 1. The instant appeal at the behest of the consumer of the electricity challenging the order dated 14^th October, 2025 passed by the Single Bench in WP(C) No.25030 of 2025, whereby and whereunder the liberty was granted to the appellant to move the appellate authority as the final assessment order under Section 126 of the Electricity Act, 2003 (for short, “the Act”) has already been passed.

2. The appellant all along took a plea that a notice under Section 135 of the Act was issued and the order passed under Section 126 of the Act is infirm and invalid as it is an outcome of denial of an adequate opportunity of hearing. Section 135 of the Act, which contained in Part-XIV of the Act is relatable to the offences and penalties concerning the theft of electricity.

2.1. It is manifest from the language used in the said provision that whoever dishonestly taps or