M/S Mahalakshmi Spinners Ltd. v. U.H.B.V.N. and Ors.
Case brief
What is this about?
The High Court of Punjab and Haryana dismissed an appeal challenging an order invoking Section 126 of the Electricity Act, 2003, wherein the lower courts held that fake CT/PT seals did not prove electricity theft but authorized Section 126 assessment.
What did the court decide?
The appeal is dismissed. The memo challenged and pending civil miscellaneous applications are disposed of.