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1. All these Letters Patent Appeals have been directed to be listed together and, accordingly, listed together for the reason that the issues involved in all these appeals are identical.

2025:JHHC:30671-DB

2. These appeals have been heard together with the consent of the parties, however, the factual aspects and the grounds taken on behalf of the appellant(s) in all these appeals are being reflected separately.

3. The instant appeal under Clause 10 of the Letters Patent is directed against the order dated 19.11.2014 passed in W.P(C) No. 3986 of 2009 whereby and whereunder the writ petition has been dismissed on the ground that if order of provisional assessment is served upon assessee and thereafter a final order of assessment is passed under section 126 of the Electricity Act, 2003 then against order of final assessment an appeal will lie under section 127 of the Electricity Act, 2003 and in pursuance thereto, the authority concerned has passed an order on 28.07.2008, therefore, the said order has been refused to interfere with.

(vii) Consequently, the Superintending Engineer passed the assessment order dated 28.07.2008, assessing the total loss to the Electricity Board at Rs. 11,12, 600/-.

(viii) Being aggrieved with the order dated 28.07.2008, the present appellant has preferred writ petition being WP (C) No. 3986 of 2009 which was dismissed vide order dated 19.11.2014 on the ground that in a case of final assessment passed under section 126 of the Electricity Act, 2003, the appeal will lie under section 127 of the Electricity Act, 2003 and in pursuance thereto, the authority has passed an order on 28.07.2008, therefore, same is not requires to interfere with.

Analysis:

20. We have heard the learned counsel appearing for the parties and gone through the findings recorded by the learned Single Judge in the impugned judgment(s)/order(s) as also the material available on record.

21. So far as the issue of L.P.A Nos. 440 of 2015 and 385 of 2015 are concerned, the legal issues which require consideration as to whether in a case of proceeding initiated under section 126 of the Electricity Act of 2003, will it be challenged before the authority under section 127 of the Electricity Act of 2003 or not?

33. It is evident from Section 127 of the Act, 2003 that after the order having been passed of the final assessment in exercise of power conferred under Section 126(5) of the Act, 2003, an appeal will lie before the competent authority.

2025:JHHC:30671-DB

34. It is, thus, evident that the issue of provisional assessment will culminate the moment the final assessment will be passed under sub- section (5) of Section 126 and the party (consumer) aggrieved will have an opportunity to prefer an appeal by taking aid of the provision of Section 127 of the Act, 2003, which means that the provision of Section 126 and Section 127 are code in itself. Reference in this regard be made to the judgment rendered by the Hon'ble Apex Court in the case of Kerala State Electricity Board and Ors. vs. Thomas Joseph and Ors., 2022 SCC OnLine SC 1737, whereby and whereunder it has been held that provision as contained under Section 126 of the Act, 2003 and Section 127 of the Act are the self-contained Code, which means that if the one or the other consumers is aggrieved with the assessment so made under Section 126 then the statutory remedy is available under Section 127 of Electricity Act, 2003. Relevant paragraph of the aforesaid judgment is being referred as under: