In Brief
Maharashtra State Electricity Distribution Co. Ltd detected unauthorized use of electricity at a consumer's factory by finding meter tampering. The Board issued provisional and final assessment bills under the Electricity Act, 2003. The consumer appealed under Section 127 of the Act. The High Court partly allowed the consumer's writ petition and remanded the case. The Supreme Court affirmed, holding that the 2003 Act applies because the meter inspection occurred after the Act commenced. All Act provisions, including the right of appeal under Section 127, are therefore applicable. The Board must follow statutory procedures and allow consumers due process when addressing unauthorized electricity use.
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