JUDGMENT : Sanjay Kishan Kaul, J. 1. In the issue of theft of electricity prior to the commencement of the Indian Electricity Act, 2003, the learned Single Judge, by the impugned order dated 9.8.2010, refused to entertain the writ petition of the respondent by delegating it to the appellate remedy. The only aspect is that keeping in mind the provisions of the new Act, the appellate remedy is stated to be before the Special Court constructed under the new Act. In coming to the conclusion, the learned Single Judge has relied on the provision of Section 185 of the new Act stipulating that any order passed under the old Act would be construed to be an order made under the corresponding provision of the present Act. In fact, the matter in issue is really of procedural nature as to where the appeal would lie. 2. We regret that this issue has been hanging fire now for seven years and we find no reason to interfere with the impugned order. The appeal is dismissed. No costs.