Section 126 in question."
27. In the said judgment, the Supreme Court dealt with the apparent
distinction between Section 126 and Section 135 ... which is
contemplated under Section 126(1) of the Act only. There is apparent
distinction between Section 126 and Section 135 of the Act. Section
both the mechanisms, i.e., under section 126 and
section 135 , can coexist in a given set of facts.
15. According to the learned Counsel ... under
Section 126 of the Act, 2003. It is correct that in Sitaram Rice
Mills, it was held that both Section 126 and 135
with both.
29.It is noticed that section 126 deals with assessment whereas section 135
deals with criminal prosecution and penalty. Jurisdiction under Section 126 ... held that there
are marked differences in the contents of Section 126 and Section 135 of the
2003 Act. They are distinct and different provisions
Section 135 (2) of the Act of 2003, it is relevant to quote the said sub-section as
herein under.
" Section 135 ... presence."
17. From a conjoint reading of Section 126 and Section 135 , it would be seen that
Section 126
Section 126 of the 2003 Act. The Explanation to
Section 126 is of some significance, which we shall deal with shortly hereinafter.
Section 126 ... theft of electricity and on
examining the provisions of Section 126 and Section 135(1)(a) and Section
135 (A-A) of the Electricity
electricity is a pre-condition of Section 126 and in
absence thereof, an assessment under Section 126 could not have been made. The ratio laid ... been placed on this case
regarding the application of Section 126 and 135 of the Electricity Act, 2003.
However, in the instant case
Electricity Act are clearly distinct from section 135
thereof. Mr. Goswami would argue that section 126 of
the Electricity Act deals with the matter regarding ... section 135 of the
Electricity Act, Mr. Goswami has also pointed out to sub-
section (6)(b) of section 126 , wherein "unauthorised
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