(1.) The Petitioner is before this Court being aggrieved by judgment and order passed by the Appellant Authority dated 1st February 2011, which according to the Petitioner, was communicated to the Petitioner on 7th February, 2011, whereby, the Appellant Authority was pleased to dismiss the appeal filed by the Petitioner.
(2.) Learned advocate Mr. Mangukiya for the Petitioner vehemently submitted that the authorities have committed an error in not allowing the appeal being Appeal No. 8 of 2009/2010, filed under Section 127 of the Electricity Act, 2003 (hereinafter referred to as 'the Act'). The learned advocate for the Petitioner invited attention of the Court to the judgment and order passed by the Appellate Authority, a copy of which is produced at Page Nos. 72 to 76.
(3.) The learned advocate for the Petitioner invited attention of the Court to Section 126 of the Act, which pertains to Assessment. Sub-section (1) of Section 126 of the Act reads as under: