Date:16 Dec 2022
In Seetharam Rice Mill’s case (supra) the Apex Court has stated that, Section 126 of the Act, which embodies a complete process for assessment, determination and demand has a purpose to achieve, i.e., to put an implied restriction on such unauthorised consumption of electricity. The provisions of Section 126 of the Act are self- explanatory, which are intended to cover situations other than the situations specifically covered under Section 135 of the Act; which would be applicable to cases where there is no theft of electricity but the electricity is being consumed in violation of the terms and conditions of supply leading to malpractices, which may squarely fall within the expression ‘unauthorised use of electricity’. Section 135 of the Act deals with an offence of theft of electricity, which squarely falls within the dimensions of criminal jurisprudence, and mens rea is one of the relevant factors for finding a case of theft. On the contrary, Section 126 of the Act does not speak of any criminal intendment, which does not have features or elements which are traceable to the criminal concept of mens rea. Thus, the expression ‘unauthorised use of electricity’ under Section 126 of the Act deals with cases of unauthorised use, even in absence of intention. As such, intention is not the foundation for invoking powers of the competent authority and passing of an order of assessment under Section 126 of the Act.
