Judgment : 1. Dispute pertains to finalisation of penal assessment under Section 126 of the Electricity Act, 2003 and disconnection of supply effected alleging default in payment of the amount of penalty assessed. The 3rd respondent conducted an inspection at the premises where electric connection is provided under Consumer No.529. Exhibit P6 is the Site Mahazer prepared at the time of inspection. On the basis that unauthorised extension to another building was detected, a provisional assessment was issued on 26-08-2013, for an amount of Rs.23,400/-. Since no objection was filed to the provisional assessment, the same was finalised on 04-09-2013. Exhibit P7 notice indicates that, one Sri. Nizamudheen was served with notices intimating finalisation of the assessment and requesting to make payment on or before 04-10-2013. He was also intimated about the right to file appeal against the final assessment, before the 2nd respondent. Despite the notices served on the above said person, the amounts were not remitted nor any appeal was filed. Hence the electric supply was disconnected on 05-10-2013. 2. Contention of the petitioner is that she is the occupant of the premises where the electric connection in question is provided. According to her no order of provisional assessment or final assessment was served on her. It is contended that the disconnection was effected without notice to her and hence the same cannot be sustained. 3. It is pertinent to note that Sri. Nizamudheen, the person upon whom the assessments were served, is none other than the son of the petitioner. The electric connection in question stands in the name of one Sri. Shamnad, who is another son of the petitioner. According to the petitioner the registered consumer is at present working abroad and the petitioner is residing in the house in question. It is also admitted that the alleged unauthorised extension was taken to a building which is in occupation of Sri.Nizamudheen. 4. Section 126 provides that, on the Assessing Officer arriving at conclusion regarding any person indulging in unauthorised use of electricity, a provisional assessment should be made to the best of his judgment. Sub section (2) provides that such provisional assessment should be served upon the person in occupation or possession or in-charge of the place or premises in the manner prescribed. Sub section (3) provides that, the person upon whom the provisional order is served is entitled to file objection. Sub section (2) provides that such provisional assessment should be served upon the person in occupation or possession or in-charge of the place or premises in the manner prescribed. Sub section (3) provides that, the person upon whom the provisional order is served is entitled to file objection. In the case at hand the contention is that, the premises where the connection is provided is in occupation of the petitioner and the premises to which the alleged unauthorised extension is taken is in occupation of Sri. Nizamudheen, the petitioner's son. However, it is evident that the petitioner was having knowledge about the assessment. This is because of the fact that all the notices issued to Sri. Nizamudheen is produced as exhibits in this writ petition. The petitioner ought to have raised objection against the provisional assessment or she could have filed appeal against the final assessment before the 2nd respondent. The disconnection cannot be challenged on the basis that the assessment is not personally served on the petitioner. This is especially because of the fact that the petitioner is not the registered consumer. 5. It is noticed that under Section 127 of the Act, any person aggrieved by the assessment is entitled to approach the appellate authority. Therefore it is only just and proper to permit the petitioner to challenge the assessment before the appellate authority, if she is aggrieved in any manner. 6. Under the above mentioned circumstances the writ petition is disposed of granting liberty to the petitioner to file appeal against the order of assessment finalized under Section 126 of the Electricity Act. If she approaches the 3rd respondent for getting copy of the final proceedings of assessment if any, the same shall be issued to the petitioner. If the petitioner files any statutory appeal before the 2nd respondent within a period of 15 days from the date of receipt of a copy of this judgment, after remitting 50% of the amount assessed and the appeal fee as prescribed, the 2nd respondent shall treat the appeal as one filed within the time limit prescribed and shall proceed to dispose of the same on merits. 7. 7. If any appeal is filed as directed above, within the time stipulated, after remitting 50% of the amount and the appeal fee prescribed, the 3rd respondent shall restore electric supply in the premises, provided the unauthorized extension is terminated and reported to the 3rd respondent. 8. The re-connection of supply will be subject to finalisation of the appeal and liability for payment of the balance will depend upon outcome of the decision in the appeal.