(1) Provisional assessment and Notice:- If the Assessing officer on the basis of Inspection Report and other materials comes to the conclusion that it is prima facie a case of unauthorised use of electricity, he shall:
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(i) make provisional assessment based on the best of his judgement which is reasonable in the given circumstances and is based on all the available evidence and records. While doing so the Assessing officer shall compute the amount payable by the person benefited by the unauthorized use of electricity as per provision laid down in sub-section (5) read with sub-section (6) of Section 126 of the Act:
Provided that if the period of unauthorized use of electricity can be conclusively established, the assessment shall be done for the entire period for which the unauthorized use was taking place and if the period of such unauthorized use is not known or cannot be conclusively established, the period of assessment shall be limited to 12 (twelve) months immediately preceding the date of inspection:
Provided further that period of unauthorized use of electricity shall be assessed based on the following factors:- a. actual period from the date of commencement of supply to the date of inspection;
b. actual period from the date of replacement of component of metering system in which the evidence is detected to the date of inspection;
c. actual period from the date of preceding checking of installation by the assessing officer to date of inspection;
d. data recorded in the energy meter memory wherever available;
e. based on the document being relied upon by the accused person.
(ii) Serve a notice along-with a provisional assessment bill and copy of videography of inspection, within 7 (seven) days from the date of inspection or date of receipt of meter testing report, if required, whichever is later, to the consumer giving reasons as to why a case of unauthorised use of electricity is being initiated against him. The notice should clearly state the time, date and place at which the reply has to be submitted and the designation of the person to whom it should be addressed.
(2) Objection against notice along-with provisional assessment:- The consumer, on whom notice along-with a provisional bill of assessment has been served, may file objections, if any, before the Assessing officer, within 7 (seven) days from the date of receipt of notice.
(3) Personal Hearing:-
(i) The Assessing officer shall arrange a personal hearing with the consumer or his authorized representative within 7 (seven) days from the date of filing of consumer’s objections.
(ii) At the request of the consumer, the hearing may be arranged for a future date but not later than 10
(ten) days from the date of filing of the objections by the consumer.
(4) Final assessment Order:-
(i) The Assessing officer shall pass a final assessment order within 30 (thirty) days from the date of service of the order of provisional assessment of the electricity charges payable by such person.
(ii) The final order of assessment shall clearly show as to whether the case of unauthorized use of electricity is established or not. Such Order shall contain the brief of inspection report, submissions, oral or written, made by consumer and reasons for acceptance or rejections of the same.
(iii) If no unauthorized use of electricity is established, the Assessing officer shall pass an Assessment Order dropping the case immediately and the consumer shall be informed accordingly with a copy to the next higher officer.
(iv) In case the unauthorized use of electricity is established, the Assessing officer shall assess the electricity charges as per provisions contained in sub-section (5) read with sub-section (6) of the Section 126 of the Act and shall pass the final Assessment Order under sub-section (3) of Section 126 of the Act.
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(v) The assessment of energy in the final order shall be made as per the formula prescribed in Appendix-I to the Regulations:
Provided that if unauthorized use of electricity is on account of wrong usage of tariff category or for the premises or areas other than for which supply of electricity was authorised, the Assessing officer shall take assessment of energy as recorded in the meter for the period of assessment.
(vi) While making the assessment bill, the Licensee shall give credit to the consumer for the amount already paid by the consumer for the period of the assessment bill.
(vii) The Final Assessment Order, shall clearly mention that the Order is appealable by the consumer before the Appellate Authority (name, designation and address to be mentioned) within 30 (thirty) days of serving the said order as per provisions of sub-section (1) of Section 127 of the Act.
(5) Billing & payment based on final assessment Order:-
(i) The Licensee shall serve the bill to the consumer for charges of unauthorized use of electricity as per the final assessment order issued by the Assessing Officer.
(ii) The bill shall be payable by the consumer within 30 (thirty) days from the date of service. The Licensee may extend the last date of payment of the assessed amount or allow the payment in installments subject to payment of interest on the unpaid amount for the extended period beyond 30 (thirty) days at the rate of 16 (sixteen) percent per annum compounded every 6 (six) months.
(iii) The consumer shall accept the bill and deposit the assessed amount within the time lines and manner as per sub-regulation (5) (ii) or prefer an appeal against it before the Appellate Authority in accordance with the Act and the Regulations.