Exhaustive definition of unauthorized use of electricity barred Section 126 assessment for alleged over drawal of maximum demand.

The Explanation to Section 126 of the Electricity Act, 2003 defines "unauthorized use of electricity" exhaustively, so the expression cannot be enlarged by implication or administrative interpretation. Over drawal of maximum demand is not one of the specified categories and therefore does not fall within that definition. Because Section 126 can be invoked only where unauthorized use is found, the Assessing Officer lacked jurisdiction to issue the provisional assessment on the basis of alleged over drawal. The intimation and provisional assessment were accordingly set aside.

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Issues: (i) Whether over drawal of maximum demand falls within the expression "unauthorized use of electricity" under the Explanation to Section 126 of the Electricity Act, 2003; (ii) Whether the Assessing Officer had authority to initiate provisional assessment under Section 126 of the Electricity Act, 2003 on the basis of alleged over drawal of maximum demand.

Issue (i): Whether over drawal of maximum demand falls within the expression "unauthorized use of electricity" under the Explanation to Section 126 of the Electricity Act, 2003.

Analysis: The definition of "unauthorized use of electricity" in the Explanation to Section 126 is exhaustive and covers only the specific situations enumerated therein. Over drawal of maximum demand is not one of the categories expressly included in that definition. In the absence of any statutory basis, the expression cannot be expanded by implication or by adding words to the provision.

Conclusion: Over drawal of maximum demand does not fall within the meaning of "unauthorized use of electricity" under Section 126.

Issue (ii): Whether the Assessing Officer had authority to initiate provisional assessment under Section 126 of the Electricity Act, 2003 on the basis of alleged over drawal of maximum demand.

Analysis: Section 126 can be invoked only when the Assessing Officer reaches the conclusion that a person is indulging in unauthorized use of electricity. Since over drawal of maximum demand is not covered by that expression, the foundation for invoking Section 126 was absent. The intimation and provisional assessment, having been based on an impermissible enlargement of the statutory definition, could not be sustained.

Conclusion: The Assessing Officer had no jurisdiction to invoke Section 126 or pass the provisional assessment on the alleged ground of over drawal of maximum demand.

Final Conclusion: The writ petition succeeded and the impugned intimation and provisional assessment were set aside.

Ratio Decidendi: Where a statute defines a ground of liability in exhaustive terms, the definition cannot be enlarged by judicial or administrative addition of words; assessment under Section 126 of the Electricity Act, 2003 is permissible only for conduct that squarely falls within "unauthorized use of electricity."

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