https://www.taxtmi.com/caselaws?id=457155 Consumption of electricity beyond the sanctioned or connected load in the same premises and for the same purpose constitutes unauthorised use of electricity under Section 126 of the Electricity Act, 2003, because the expression is of wide import and is not limited to the illustrative explanations. Assessment for such unauthorised use cannot be restricted to twice the fixed charges alone, as Section 126(6) contemplates twice the applicable tariff, including both fixed and energy charges. A delegated supply code cannot create an exception inconsistent with the parent statute, so Regulation 153(15) of the Kerala Electricity Supply Code, 2014 was held invalid to the extent of such inconsistency. en-us Fri, 16 Dec 2022 00:00:00 +0530 Tue, 05 Nov 2024 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457155 Consumption of electricity beyond the sanctioned or connected load in the same premises and for the same purpose constitutes unauthorised use of electricity under Section 126 of the Electricity Act, 2003, because the expression is of wide import and is not limited to the illustrative explanations. Assessment for such unauthorised use cannot be restricted to twice the fixed charges alone, as Section 126(6) contemplates twice the applicable tariff, including both fixed and energy charges. A delegated supply code cannot create an exception inconsistent with the parent statute, so Regulation 153(15) of the Kerala Electricity Supply Code, 2014 was held invalid to the extent of such inconsistency. Case-Laws Indian Laws Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457155