Section 19 in The Tamil Nadu Electricity Supply Code, 2004
19. Unauthorised use of electricity - Investigation and enforcement provisions.
- Section 126 of the Act deals with the provisions for investigation and enforcement in cases of unauthorised use of electricity and reads as follows:Assessment: (1) If on an inspection of any place or premises or after inspection of the equipments, gadgets, machines, devices found connected or used, or after inspection of records maintained by any person, the assessing officer comes to the conclusion that such person is indulging in unauthorised use of electricity, he shall provisionally assess to the best of his judgment the electricity charges payable by such person or by any other person benefited by such use.(2)The order of provisional assessment shall be served upon the person in occupation or possession or in charge of the place of premises in such manner as may be prescribed.(3)[ The person, on whom an order has been served under sub-section (2), shall be entitled to file objections, if any, against the provisional assessment before the assessing officer, who shall, after affording a reasonable opportunity of hearing to such person, pass a final order of assessment within thirty days from the date of service of such order of provisional assessment of the electricity charges payable by such person] [[Substituted by Commission's Notification No. TNERC/SC/7-15 dated 09.10.2009 (w.e.f. 15.6.2007)(3)The person, on whom a notice has been served under sub-section (2), shall be entitled to file objections, if any, against the provisional assessment before the assessing officer, who may, after affording a reasonable opportunity of hearing to such person, pass a final order of assessment of the electricity charges payable by such person.]].(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.]].(6)The assessment under this section shall be made at a rate equal to [twice] [Substituted for the expression 'one-and-half times' by Commission's Notification No. TNERC/SC/715 dated09.10.2009 (w.e.f.15.6.2007).] the tariff 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 [Substituted for the expression 'for the purpose other than for which the usage of electricity was authorised' by Commission's Notification No. TNERC/SC/7-15 dated 09.10.2009 (w.e.f. 15.6.2007).](v)for the premises or areas other than those for which the supply of electricity was authorised]
