Section 126 of Electricity Act empowers AO to carry out provisional assessment & pass appropriate order

Vridhi Iron Steels Vs Assam Power Distribution Company Limited (Guwahati High Court) Facts- The brief facts of the case is that the petitioner is a consumer of electricity having authorized connected load of 1105KW = 1300KVA and contracted demand of 1001 KVA. On 9/10/2018, a technical inspection of the petitioner’s electrical installation was undertaken and after the inspection, an inspection report was prepared by the visiting APDCL officials showing that the petitioner’s connected load at 1156 KW=1360 KVA and thus, as per the inspection report, there was an excess load of 51 KW. Thereupo...