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Section 3

Subs. by s. 11, ibid., for sub-section (5) (w.e.f. 15-6-2007).

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3. Subs. by s. 11, ibid., for sub-section (5) (w.e.f. 15-6-2007). (6) The assessment under this section shall be made at a rate equal to 1 [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