JUDGMENT : 1. Section 126 of the Electricity Act, 2003 deals with assessment. Section 126(5) contains the principles on which the assessment is to be made. 2. On my understanding of the sub-section either a specific period of unauthorized use has to be identified or else the period cannot extend beyond a period of twelve months preceding the date of inspection. 3. The notification dated 7th August, 2013 issued by the West Bengal Electricity Regulatory Commission in exercise of powers under the various Sections of the Electricity Act and the Electricity (Removal of Difficulties) Order, 2005 specifies in regulation 5.1 thereof the formula for calculation of charges for unauthorized use based on the principles as stated in Section 126(5) of the said Act. 4. On examination of the impugned order of the Appellate authority dated 9th May, 2016, it appears that it has tried to determine a particular period during which the unauthorized use had taken place. It has excluded other periods. It has made a weekly assessment of unauthorized use of electricity by assuming that there was no unauthorized consumption on “weekly off days”. Furthermore, the working hours have been taken to be 12 hours per day. On that basis it has asked the Assessing Officer to re-compute the charges for unauthorized use. 5. Now, if the Appellate authority was minded to exclude weekly off days, it had to determine which were these off days and that during these days there was no consumption of electricity at all. Similarly, if the Appellate authority thought that the assessment was to be made on the basis of twelve hours’ consumption per day, there should have been evidence to support its finding that the consumption was made for twelve hours only per day. 6. Learned counsel for the respondent no. 2 submits that his client runs a sweet shop and that considering this business these findings could be automatically arrived at. 7. I am unable to accept such contention. 8. In those circumstances, I set aside the order of the Appellate authority dated 9th May, 2016 and remand the matter back to the said Authority to come to specific findings based on evidence with regard to the unauthorized use of electricity considering the observations made above. Thereafter, it will be within its powers to send back the case to the Assessing Officer for re-computation. 9. Thereafter, it will be within its powers to send back the case to the Assessing Officer for re-computation. 9. A fresh decision has to be made by it within three months of communication of this order upon hearing the parties considering the evidence produced by each party and by a reasoned order. 10. It will also be open to the Appellate authority to remand the whole matter to the assessing officer to make the necessary findings of facts and make the calculation of charges for unauthorized use of electricity. 11. All the papers are before this Court. Affidavits were not invited. The allegations contained in the writ petition are deemed not to have been admitted. 12. The writ application is thus disposed of. 13. Urgent certified photocopy of this order, if applied for, be supplied to the parties on priority basis.