(1) If the consumer is aggrieved by the final assessment order issued by the Assessing officer, he may after depositing half of the assessed amount as specified under sub-section (2) of Section 127 of the Act, file an appeal before the Appellate Authority under Section 127 of the Act, within 30 (thirty) days from the date of issuance of such order, in the form and manner as prescribed in Commission’s Orders:
Provided that no appeal shall lie to the appellate authority against the final assessment order of the Assessing officer, if same is passed with the consent of the parties.
(2) The Appellate Authority, based on the evidence and the facts presented and after hearing the parties shall pass an appropriate speaking order and send a copy of the order to the Assessing officer and the appellant.
(3) The order passed by the Appellate Authority shall be final.
(4) In case the Appellate Authority holds that no case of unauthorized use of electricity is established, no further proceedings shall be initiated or continued by the Licensee in this regard and the amount deposited by the appellant shall be refunded along with interest at the rate of 16 (sixteen) percent per annum compounded every 6 (six) months for the period from the date of deposit till the amount is refunded.
(5) In case the Appellate Authority holds that a case of unauthorized use of electricity is established, the Licensee shall serve the revised bill to the consumer for charges of unauthorized use of electricity as per the final order issued by the Appellate Authority.
(6) The bill so prepared based on the final order issued by the Appellate Authority 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 as per sub-section (6) of Section 127 of the Act.
(7) In case the amount payable as determined by the Appellate Authority is less than the amount already deposited by the consumer at the time of filing the appeal, the excess amount shall be refunded by the Licensee within 30 (thirty) days:
98 DELHI GAZETTE : EXTRAORDINARY PART III]
Provided that if the refund is delayed by the Licensee, interest at the rate of 16 (sixteen) percent per annum compounded every 6 (six) months shall be paid for the delayed period.
Theft of Electricity under Section 135 of the Act