https://www.taxtmi.com/caselaws?id=172958 Consumption of electricity beyond the sanctioned and connected load was treated as unauthorised use under Section 126 of the Electricity Act, 2003, because the excess drawal altered the applicable category and tariff and breached supply terms. Section 126 and Section 127 were described as a complete assessment framework for cases short of theft under Section 135, so liability could follow under the assessment regime. A provisional assessment was not appealable under Section 127; only the final assessment order was. Although writ jurisdiction under Article 226 is not barred by alternative remedy, a court should ordinarily confine itself to any jurisdictional challenge and remit the assessment dispute to the competent authority for consideration of objections and fresh final assessment. en-us Thu, 20 Oct 2011 00:00:00 +0530 Tue, 15 Jul 2025 17:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172958 Consumption of electricity beyond the sanctioned and connected load was treated as unauthorised use under Section 126 of the Electricity Act, 2003, because the excess drawal altered the applicable category and tariff and breached supply terms. Section 126 and Section 127 were described as a complete assessment framework for cases short of theft under Section 135, so liability could follow under the assessment regime. A provisional assessment was not appealable under Section 127; only the final assessment order was. Although writ jurisdiction under Article 226 is not barred by alternative remedy, a court should ordinarily confine itself to any jurisdictional challenge and remit the assessment dispute to the competent authority for consideration of objections and fresh final assessment. Case-Laws Indian Laws Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172958