(5)If the assessing officer reaches to the conclusion that unauthorised use of electricity has taken place, the assessment shall be made for the entire period during which such unauthorised use of electricity has taken place and if, however, the period during which such unauthorised 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.(6) The assessment under this section shall be made at a rate equal to twice the tariff rates applicable for the relevant category of services specified in sub-section (5).Explanation.–For the purposes of this section,–(a)“assessing officer” means an officer of a State Government or Board or licensee, as the case may be, designated as such by the State Government;(b)“unauthorised use of electricity” means the usage of electricity–(i)by any artificial means; or(ii)by a means not authorised by the concerned person or authority or licensee; or(iii)through a tampered meter; or(iv)for the purpose other than for which the usage of electricity was authorised; or(v) for the premises or areas other than those for which the supply of electricity was authorised.
