https://www.taxtmi.com/caselaws?id=469630 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. en-us Mon, 25 Oct 2010 00:00:00 +0530 Thu, 25 Jun 2026 14:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469630 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. Case-Laws Indian Laws Mon, 25 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469630