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42. The Assessing Officer is empowered not only determine the amount provisionally but also finally. Further, any person aggrieved by a Final Assessment Order under Section 126 of the Electricity Act, 2003, may file an appeal before the Appellate Authority specified by the State Commission under Section 127 of the Electricity Act, 2003. Section 127 of the Electricity Act, 2003 reads as under:-