connivance with such officer or the Junior Engineer, has taken the connection without following procedure and it could not be any justification for the action taken by the respondent. If the officer of the company has behaved in a manner, it will be open for the respondent to have the recourse, but it cannot be presumed that the person like petitioner, who is a consumer having made an application with the amount of estimate, has committed any theft of energy. When the application is made, the authorized officer of the respondent-licensee has visited the premises of the person like petitioner and has proceeded with the installation. Such presumption or assumption that till the procedure is completed any supply of connection is theft of energy, is misconceived. Assuming for the sake of argument that there is some laps at the most, it could lead to any irregularity as referred in Section 126 of the Act. The provisions of Section 126 of the Act referred to the assessment and part XII of the Act provide investigation and enforcement. It relates to the assessment regarding unauthorized use of electricity, which can be detected after inspection, and the procedure is prescribed as stated including the procedure under Section 126 (3), which is to be followed and thereafter, only provisional assessment could be made. Therefore, at the most it could be a matter of
