assessment in cases which
do not fall under Section 135 of the 2003 Act. Section 135 of the 2003 Act
falls under Part XIV relating ... Section 126
of the 2003 Act. The Explanation to Section 126 is of some significance,
which we shll deal with shortly hereinafter. Section 126
that only
assessment under Section 126 of the Electricity Act could have been done
and no notice under Section 135 of the Act could have ... issue notices under Section 135 of the Electricity Act,
2003 (hereinafter referred to as the "Act"). Sections 126 , 135
meter as unauthorized use
of electricity under Section 126(6) Explanation (b) is repeated through
Section 135(1)(d) that contemplates an dishonest user ... exercise of
the powers under Section 181 read with several provisions including
Sections 126 , 127 , 135 , 152 , 154 and 163 , the Regulatory Commission
defines theft
department not under Section 126 of the
Act. The same were rather issued by the department
under Section 135 of the Act, thereby implying that ... recover the amount not under the
provisions of Section 126 rather under Section 135 of
the Act. So, assessment of the amount was not within
under Section 135 of the Act. It is not a
case of unauthorised use of electricity where the procedure as
contemplated under Section 126 ... cases that would fall under
Section 126 of the 2003 Act on the one
hand and Section 135 of the 2003 Act on
the other
between the definition of Section 126(6)(b) defining unauthorised use
of electricity and theft as defined in Section 135 (1). These are two distinct ... theft and the
notice issued under Section 135 must be read as a notice under Section 126. The
SDM-2nd respondent has no power
Abdul Latif Adam Momin vs Union Of India Through Central Bureau Of ... on 25 February
ingredients
of offence under Section 304-B of the IPC.
21. The Parliament in its wisdom has enacted provisions of Section ... said cases related to offences in respect of Section 135
of the Customs Act and Rule 126 of the Defence of Indian Rules
respectively
effect that the
impugned notice of assessment dated 26.3.2009 issued under Section
135 of the Electricity Act, 2003, asking the plaintiff to deposit an amount ... assessment has to be made under Section 126 of the Act and not
under Section 135 of the Act but held that this is only
always to
be construed as assessment under Section 126 of Electricity Act for,
Section 135 itself is not a taxing provision in the sense that
