law: Electricity Act, 2003 
  144. Factors to be
  
  taken into account by adjudicating officer.- 
  While adjudicating
  
  the quantum of penalty under section 29 or section 33 or section 43, the
  
  adjudicating officer shall have due regard to the following factors, namely:--
  a.     
  
    the
  
  amount of disproportionate gain or unfair advantage, wherever quantifiable,
  
  made as a result of the default;
  b.    
  
    the
  
  repetitive nature of the default.