upgrade the transformer from 25 KVA to 63 KVA. The petitioner deposited the requisite fee but the respondents failed to install the transformer with proper load. Thereafter, the petitioner personally visited the office of the respondents and contacted the concerned JE who demanded illegal gratification from him which the petitioner refused. As a result, respondent No.2 and other officials of the Board on 8.10.2007 at 9 PM in the night entered into the hotel in a drunken condition and assaulted nephew of the petitioner and other staff members of the hotel and also made a false case of theft of electricity against the petitioner. The respondents also disconnected the electricity connection of the petitioner's restaurant and lodged FIR dated 8.10.2007 under Sections 353/186/323/379/382/148/149 IPC and Section 39 of the Indian Electricity Act, 1910 against the petitioner. Thereafter, on 9.10.2007, respondent No.2 sent a letter to the petitioner alleging that he was committing theft by putting a cable directly in the transformer and bypassing the meter. A demand of Rs.5,73,624/- was made from the petitioner (Annexure P.2). Vide memo dated 9.10.2007 (Annexure P.3), respondent No.2 again issued a notice of provisional assessment for unauthorised use of electricity under section 126 of the Electricity Act, 2003 (in short, “the Act”) and a demand of Rs.9,47,559/- was made against the petitioner. Vide memo dated 11.10.2007 (Annexure P.4), final order of assessment was issued by respondent No.2 making demand of Rs.9,47,559/- from the petitioner. The petitioner filed an appeal before the Sub Divisional Magistrate, Taran Taran, regarding provisional assessment. The