Section 40(b) in The Orissa State Electricity Board (General Conditions of Supply) Regulations, 1995
(b)On assessment of quantum of unauthorised consumption, the period of such unauthorised consumption shall be determined on the basis of the evidence adduced by the consumer. On failure of the Consumer to prove the aforesaid satisfactorily, the Engineer concerned shall levy penalty calculated for a period of one year prior to the date of detection; provided that if the initial date of supply is less than a year from the date of the detection, penalty has to be calculated accordingly for the reduced period only,
