(1.) The petitioner has approached this Court aggrieved by Ext.P11 order of the appellate authority affirming Ext.P4 final assessment under Section 126 of the Electricity Act. Ext.P12 demand notice which is raised as a consequence of Ext.P11 appellate order is also impugned in the writ petition. The learned counsel brings to my notice the judgment of the Division Bench of this Court in Sulabha Marketing (P) Ltd. v. Kerala State Electricity Board and Others [I.L.R 2017 (2) Kerala 609] at paragraph 31 of which, this Court found as follows: