law: Electricity Act, 2003
  126. Assessment.-
  1.     
  
    If
  
  on an inspection of any place or premises or after inspection of the
  
  equipments, gadgets, machines, devices found connected or used, or after
  
  inspection of records maintained by any person, the assessing officer comes to
  
  the conclusion that such person is indulging in unauthorised use of
  
  electricity, he shall provisionally assess to the best of his judgment the
  
  electricity charges payable by such person or by any other person benefited by
  
  such use.
  2.     
  
    The
  
  order of provisional assessment shall be served upon the person in occupation
  
  or possession or in charge of the place or premises in such manner as may be
  
  prescribed.
  3.     
  
    The
  
  person, on whom an order has been served under sub-section (2), shall be
  
  entitled to file objections, if any, against the provisional assessment before
  
  the assessing officer, who shall, after affording a reasonable opportunity of
  
  hearing to such person, pass a final order of assessment within thirty days
  
  from the date of service of such order of provisional assessment, of the
  
  electricity charges payable by such person.
  4.     
  
    Any
  
  person served with the order of provisional assessment may, accept such
  
  assessment and deposit the assessed amount with the licensee within seven days
  
  of service of such provisional assessment order upon him:
  5.     
  
    If
  
  the assessing officer reaches to the conclusion that unauthorised use of
  
  electricity has taken place, the assessment shall be made for the entire period
  
  during which such unauthorised use of electricity has taken place and if,
  
  however, the period during which such unauthorised use of electricity has taken
  
  place cannot be ascertained, such period shall be limited to a period of twelve
  
  months immediately preceding the date of inspection.;
  6.     
  
    The
  
  assessment under this section shall be made at a rate equal to twice the tariff
  
  applicable for the relevant category of services specified in sub-section (5).
  Explanation:-  For the purposes of
  
  this section,--
  a.     
  
    "assessing
  
  officer" means an officer of a State Government or Board or licensee, as
  
  the case may be, designated as such by the State Government;
  b.    
  
    "unauthorised
  
  use of electricity" means the usage of electricity--
               
  
   i.        
  
    by
  
  any artificial means; or
              
  
   ii.        
  
    by
  
  a means not authorised by the concerned person or authority or licensee; or
             
  
   iii.        
  
    through
  
  a tampered meter; or
             
  
   iv.        
  
    for
  
  the purpose other than for which the usage of electricity was Authorized ; or
              
  
   v.        
  
    for
  
  the premises or areas other than those for which the supply of electricity was
  
  authorised.