Hon'ble LODHA, J.—The controversy involved in these writ petitions is identical, therefore, the same were heard together and are being disposed of by this common order. 2. The inspection report dated 20.7.09, provisional assessment order dated 31.7.09 issued by the Assistant Engineer (Vigilance), Ajmer Vidhyut Vitaran Nigam Limited ("AVVNL"), Kankroli directing the petitioners to deposit the electricity charges assessed under provisional assessment order without passing final assessment orders in terms of Section 126(3) of the Electricity Act, 2003 (in short "the Act"), are impugned in each of these writ petitions. 3. The relevant facts in nutshell are that the electric connections were released by the AVVNL to the petitioners industrial establishments. On 20.7.09, a vigilance checking was made by the respondent No. 2 at the premises of the petitioners industrial establishments and the checking reports were prepared. As per the checking reports, the petitioners were found indulged in theft of electricity by tampering with the electric meters. 4. On the basis of the Vigilance Report, electric supply of the petitioners was immediately disconnected and an FIR has been lodged against the respective petitioner in these writ petitions for offence under Section 135/138 of the Act. The respondent No. 2 made provisional assessment of the electricity charges vide provisional assessment order dated 22.7.09 (Annex.1) and created the demand against each of the petitioner as under: Writ Petition No. Date of provisional assessment Demand notice dated Amount 8101/09 22.7.09 31.7.09 Rs. 3,02,475 8102/09 22.7.09 31.7.09 Rs. 3,11,712 8100/09 22.7.09 31.7.09 Rs. 6,99,047 5. Vide demand notice dated 31.7.09, the petitioners were directed that the assessed amount be deposited within a period of 7 days, else the proceedings in accordance with the law shall be initiated against them. Hence, these writ petitions. 6. The learned counsel for the petitioners submitted that as per provisions of Sub-section(3) of Section 126 of the Act, after passing of the provisional assessment order, the order is required to be served upon the person concerned and after service of the notice, the person concerned is entitled to raise objections if any, against the provisional assessment before the assessing officer, who after affording a reasonable opportunity of hearing to such person, shall pass a final order of assessment of the electricity charges payable. The learned counsel submitted that admittedly, after passing of the provisional assessment orders, no final orders have been passed by the assessing officer till this date, therefore, the impugned demand created without assessment of electricity charges payable finally is not sustainable in eye of law. It is further submitted by the learned counsel that the impugned demand notice, states that unauthorised use of the electricity by the petitioners by tempering the meter amounts to theft which is a punishable offence u/S. 135/138 of the Act but at the same time, the petitioners have been directed to deposit the amount of electricity charges assessed under the provisional assessment order within a period of seven days against the civil liability. The learned counsel submitted that Section 135 deal with the theft of the electricity and prescribes the punishment of imprisonment and fine if the person is convicted for offence under said section therefore, it was not open for the respondents to invoke the provisions of Section 126 and 127 which deals with the best judgment assessment of the electricity charges payable by the person who has used the electricity unauthorisedly. The learned counsel submitted that the petitioners are suffering irreparable loss on account of disconnection of the electricity supply inasmuch as for want of electricity the production of the petitioners industrial units has come to a grinding halt. It is submitted that for the present, if their electricity supply is restored by the respondents, they are ready to deposit 50% of the amount of electricity charges assessed under the provisional assessment orders pending proceedings for final assessment in terms of provisions of Section 126 of the Act, within the time as may be specified by this Court. 7. Per contra, the learned counsel appearing on behalf of the respondents submitted that the provisions of Section 126 and 135 of the Act stands amend vide Electricity (Amendment) Act, 2007 (in short "the Amendment Act"). It is submitted that vide Amendment Act, proviso to sub-section (4) of Section 126 stands deleted and as per sub-section (1A) inserted in Section upto detection of the theft of electricity may immediately disconnect the supply of electricity and as per the proviso thereto, the supply line of electricity can be restored only on payment of the assessed amount of electricity charges in accordance with the provisions of the Act. The learned counsel submitted that the contention of the petitioner that his act is found to be covered by Section 135 of the Act, therefore, no liability of electricity charges can be created against him under Section 126 of the Act is also misconceived. The learned counsel submitted that an FIR has already been lodged against the petitioner at the Police Station, Rajsamand but such action initiated against the petitioner for commission of the offence, in no manner preclude the respondents from creating civil liability for the consumption of electricity unauthorisedly. The learned counsel submitted that the civil liability has been created against the petitioner in accordance with the procedure laid down under Rajasthan Electricity Regulatory Commission (Supply Code & Connected Matters) Regulations. It is further submitted by the learned counsel for the respondents that as per the amendment sub-section (3) of Section 126, the person against whom provisional assessment is made is not entitled to any notice after provisional assessment, however, after service of the provisional assessment order, such person is 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 the assessment within 30 days from the date of service of the order of provisional assessment, of the electricity charges payable by such person. The learned counsel submitted that since the petitioner has not raised any objections against the provisional assessment, therefore, there was no occasion for the assessing officer to pass any final assessment order and the provisional assessment order shall operate for all intent and purposes. Accordingly, it is submitted by the learned counsel that the demand created against the petitioner and disconnection of his electricity supply is absolutely justified and does not warrant any interference by this Court in exercise of its extra ordinary jurisdiction under Article 226 of the Constitution of India. 8. I have given thoughtful consideration to the rival submissions made on behalf of the parties and also perused the material on record. 9. The controversy involved in these matters rolls around the provisions of Section 126 & 135 of the Act of 2003, which may be beneficially quoted to the extent necessary: "S. 126. 8. I have given thoughtful consideration to the rival submissions made on behalf of the parties and also perused the material on record. 9. The controversy involved in these matters rolls around the provisions of Section 126 & 135 of the Act of 2003, which may be beneficially quoted to the extent necessary: "S. 126. Assessment.-(1) If on an inspection of any places of 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 the tariff applicable for the relevant category of services specified in sub-section (5). (6) The assessment under this section shall be made at a rate equal to 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; (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 authorised; or (v) for the premises or areas other than those for which the supply of electricity was authorised. xxxxxxx 135. Theft of electricity.-(1) Whoever, dishonestly,- (a) taps, makes or causes to be made any connection with overhead, underground or under water lines or cables, or service wires, or service facilities of a licensee or supplier, as the case may be; or (b) tampers a meter, installs or uses a tampered meter, current reversing transformer, loop connection or any other device or method which interferes with accurate or proper registration, calibration or metering of electric current or otherwise results in a manner whereby electricity is stolen or wasted; or (c) damages or destroys an electric meter, apparatus, equipment, or wire or causes or allows any of them to be so damages or destroyed as to interfere with the proper or accurate metering of electricity; or (d) uses electricity through a tampered meter; or (e) uses electricity for the purpose other than for which the usage of electricity was authorised, so as to abstract or consume or use electricity shall be punishable with imprisonment for a term which may extend to three years or with fine or with both; (1A) Without prejudice to the provisions of this Act, the licensee or supplier, as the case may be, may, upon detention of such theft of electricity, immediately disconnect the supply of electricity: Provided that only such officer of the licensee or supplied, as authorised for the purpose by the Appropriate Commission or any other officer of the licensee or supplier, as the case may be, of the rank higher than the rank so authorised shall disconnect the supply line of electricity. Provided further that such officer of the licensee or supplier, as the case may be, shall lodged a complaint in writing relating to the commission of such offence in police station having jurisdiction within twenty four hour from the time of such disconnect: Provided also that the licensee or supplier, as the case may be, on deposit or payment of the assessed amount or electricity charges in accordance with the provisions of this Act, shall, without prejudice to the obligation to lodge the complaint as referred to in the second proviso to this clause, restore the supply line of electricity within forty-eight hours of such deposit or payment." 10. Indisputably, the unauthorised use of electricity by tempering a meter falls within the definition of theft of electricity which is an offence punishable under the provisions of Section 135 of the Act. The trial of the offences committed under the Act are conducted by the special courts constituted by the State Government by notification in the official gazette in exercise of power conferred by Section 153 of the Act. As per the provisions of sub-section (5) of Section 154, the special courts are empowered to determine the civil liability against the consumer or a person in terms of money for theft of electricity which shall not be less than an amount equivalent to two times the tariff rate applicable for a period of twelve months preceding the date of detection of theft of energy or exact period of theft if determined whichever is less and the amount of civil liability so determined shall be recovered as a decree of civil Court. Incase, the civil liability so determined finally by the special Court is less than the amount deposited by the consumer or the person, the excess amount is refundable by the Board or licensee or the concerned person, as the case may be, alongwith interest at the prevailing Reserve Bank of India prime landing rate for the period from the date of such deposit till the date of payment in terms of the provisions of sub-section (6) of Section 154. 11. 11. It is true that the licensee or the supplier is entitled to disconnect the supply of the electricity immediately upon detection of theft of electricity but then, as per third proviso to sub-section 1A of Section 135, on deposit of payment of assessed amount or electricity charges in accordance with the provisions of the Act without prejudice to the obligation to lodge the complaint as referred to in second proviso to sub-section 1A, the supply line of the electricity shall be restored within forty eight hours of such deposit or payment. 12. The assessment of the electricity charges payable by the person indulging in the unauthorised use of the electricity is dealt with under the provisions of Section 126 of the Act of 2003. Though, the learned counsel for the respondent has argued that the assessment of the electricity charges in case of theft of electricity shall not be governed by the provisions of Section 126 of the Act but being pointedly asked he has not been able to show any other provision under the Act of 2003, which deals with the assessment of the electricity charges in case of theft of electricity. As a matter of fact, the theft of electricity in the manner specified under the provisions of Section 135 of the Act, shall certainly fall within the definition of unauthorised use of electricity and, therefore, the assessment of electricity charges in terms of proviso to Section 1A have to be assessed in accordance with the provisions of Section 126 of the Act. The provisions incorporated in the Regulations in no manner can have effect of superceding the procedure provided under the Act for assessment of the charges for unauthorised use of electricity by committing an act of theft. 13. A bare perusal of the provisions of Section 126(1) of the Act goes to show that 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. 14. 14. As per the provisions of sub-section (2) of Section 126, the provisional assessment order is required to be served upon the person in the manner prescribed. Sub-section(3) of Section 126 provides that the person concerned is entitled to raise objections, if any, against the provisional assessment order before the assessing officer, who is under an obligation to afford a reasonable opportunity of hearing to the person concerned before passing a final order of assessment of the electricity charges payable by such person, unless the person served with the order of provisional assessment accepts such assessment and deposits such amount within 7 days of service of provisional assessment order upon him. 15. Therefore, acting fairly in consonance with the principles of natural justice while serving the provisional assessment order, the person concerned must be apprise by the respondents that he is entitled to file objections, if any, against the provisional assessment order within a period of 30 days from the service of the provisional assessment order. A perusal of the alleged provisional assessment orders placed on record do not disclose as to how the quantum of the electricity used unauthorisedly by committing an act of theft has been arrived at by the assessing officer. It is not even the case of the respondents that while serving the provisional assessment orders passed as aforesaid, the petitioners were ever apprised that they are entitled to file objections, if any, against the provisional assessment order. Thus, the respondents cannot be permitted to contend that since the petitioners have not filed objections to the provisional assessment orders within the stipulated period therefore, the same has to be treated as final assessment orders for all intent and purposes. 16. The liability for payment of electricity charges for unauthorised use of the electricity has to be assessed strictly in accordance with the provisions of Sec. 126 of the Act. Thus, without passing the final assessment orders in terms of Sec. 126(3) of the Act, the petitioners cannot be compelled to deposit the amount under the provisional assessment orders unless, the same is accepted by them in pursuance of the notices issued. The respondent authority is under an obligation to pass final assessment orders considering the objections, if any, raised and giving a due opportunity of hearing to the petitioners. 17. The respondent authority is under an obligation to pass final assessment orders considering the objections, if any, raised and giving a due opportunity of hearing to the petitioners. 17. Coming to the contention of the learned counsel for the petitioners that Section 135 deals with the theft of electricity and prescribes the punishment of imprisonment and fine if the person is convicted for offence under said section, therefore, it was not open for respondents to invoke the provisions of Section 126 which deals with best judgment assessment of electricity charges payable by the person who has used the electricity unauthorisedly, to say the least, is absolutely misconceived. A person charged with the offence referred to in Sections 135 to 139 are required to be tried by the special court constituted by the State Government in exercise of the power conferred by Section 153 of the Act. The imposition of punishment or fine or both on conviction for an offence u/S. 135 has nothing to do with the civil liability i.e. the levy of electricity charges for unauthorised use of electricity. 18. In view of the discussion above, though, the petitioners are not entitled for the relief for quashing of the provisional assessment orders, however, demand notices dated 31.7.09 (Annexure-2) directing the petitioners to deposit the electricity charges assessed under provisional assessment orders, without passing final assessment orders in terms of Section 126(3) of the Act of 2003 deserves to be quashed. 19. Accordingly, the writ petitions are partly allowed. Demand notice dated 31.7.09 is hereby quashed and set aside in all the three writ petitions. The petitioners are directed to appear before the Assessing Officer on or before 10.3.2010 and submit their objections, if any, against the provisional assessment orders. The Assessing Officer shall pass final order of assessment of electricity charges payable by the petitioners after due consideration of the objections raised by the petitioners, if any, and after giving them a reasonable opportunity of hearing in terms of Section 126(3) of the Act, within a period of two weeks thereafter. Against the final assessment orders, the petitioners if aggrieved would be at liberty to avail statutory remedy of appeal available under the Act. Against the final assessment orders, the petitioners if aggrieved would be at liberty to avail statutory remedy of appeal available under the Act. However, on the facts and in the circumstances of the case, it is directed that the electricity supply of the petitioners shall be restored forthwith on their depositing 25% of the amount of electricity charges assessed under the provisional assessment order. The petitioners would be under an obligation to deposit further 25% of the electricity charges in terms of the provisional assessment order within a period of two weeks from the date of restoration of electricity supply on their depositing 25% of the amount as aforesaid, failing which the respondents shall be at liberty to disconnect the electricity supply of the petitioners. No order as to costs.