Section 19(4) in The Tamil Nadu Electricity Supply Code, 2004
(4)Any person served with the order of provisional assessment may, accept such assessment and deposit the assessed amount with the licensee within seven days of service of such provisional assessment order upon him:[***] [[Omitted by Commission's Notification No. TNERC/SC/7-15 dated 09.10.2009 (w.e.f. 15.6.2007), before omission stood as under:'Provided that in case the person deposits the assessed amount, he shall not be subjected to any further liability or any action by any authority whatsoever.]][(5) If the assessing officer reaches to the conclusion that unauthorized use of electricity has taken place, the assessment shall be made for the entire period during which such unauthorized use of electricity has taken place and if, however, the period during which such unauthorized use of electricity has taken place cannot be ascertained, such period shall be limited to a period of twelve months immediately preceding the date of inspection] [[Substituted by Commission's Notification No. TNERC./SC./7-15 dated 09.10.2009 (w.e.f. 15.6.2007) before substitution it was as under:'(5) If the assessing officer reaches to the conclusion that unauthorized use of electricity has taken place, it shall be presumed that such unauthorized use of electricity was continuing for a period of three months immediately preceding the date of inspection in case of domestic and agricultural services and for a period of six months immediately preceding the date of inspection for all other categories of services, unless the onus is rebutted by the person, occupier or possessor of such premises or place.]].
