Section 3
Subs. by s. 11, ibid., for sub-section (5) (w.e.f. 15-6-2007).
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