(1) Any person aggrieved by a final order made under section 126 may, within thirty days of the said order, prefer an appeal in such form, verified in such manner and be accompanied by such fee as may be specified by the State Commission, to an appellate authority as may be prescribed.
(2) No appeal against an order of assessment under sub-section (1) shall be entertained unless an amount equal to half of the assessed amount is deposited in cash or by way of bank draft with the licensee and documentary evidence of such deposit has been enclosed along with the appeal.
(3) The appellate authority referred to in sub-section (1) shall dispose of the appeal after hearing the parties and pass appropriate order and send copy of the order to the assessing officer and the appellant.
(4) The order of the appellate authority referred to in sub-section (1) passed under sub-section (3) shall be final.
Legal Commentary & Landmark Judgments: Section 127
Section 127 of the Electricity Act, 2003 provides an appellate remedy against final assessment orders passed under Section 126, requiring the consumer to prefer an appeal to the designated appellate authority within thirty days upon depositing fifty percent of the assessed amount.
Always deposit the mandatory 50% assessed amount alongside the Section 127 appeal memo; failure to attach the 50% deposit receipt results in automatic rejection. If the assessment is arbitrary, petition the High Court under Article 226 solely to seek deposit relief on exceptional hardship.