assessed by issuing a provisional assessment order. It is stated that as against the provisional assessment order, the petitioner has approached this Court by filing this writ petition, and this Court, by orders dated 28.07.2004, granted interim stay, subject to payment of Rs.25,000/-, pending final assessment, and the petitioner has deposited the said amount of Rs.25,000/-. Thereafter, the petitioner had participated in the inquiry in the final assessment proceedings. Respondents have confirmed the value of pilfered electrical energy at Rs.1,06,190.40 ps. In addition to the same, the petitioner was asked to pay Rs.150/towards supervision charges and Rs.50/towards reconnection charges, by the final assessing authority i.e. the Divisional Engineer, (Assessments). As against the said order, the petitioner/consumer had carried the matter by way of appeal as per the Terms and Conditions of Supply, and the appellate authority, while confirming the order of the primary authority, has reduced the value of pilfered energy from Rs.1,06,190.40 to Rs.58,660/-.