Amendment status not verified — confirm the current text below against the official source.
(1) A detailed mahazar shall invariably be prepared at site by the Assessing Officer under Section 126 of the Act or the authorised officer under Section 135 of the Act, in the event of detection of unauthorised use of electricity or of theft or of any other irregularity: Provided that the Assessing Officer or the authorised officer may avail the assistance of other employees of the licensee for the purpose of conducting inspection. (2) Mahazar shall be prepared at the site itself manually, with copies through carbon process. Provided that pre-written or printed form shall not be used for preparation of mahazar. (3) All relevant details such as geographical location of the premises, unauthorised electrical equipment connected if any, details of energy meter and associated equipment, status of working of the meter, state of the seals of the meter and associated equipment, the nature of the unauthorised use, modus operandi in cases of theft, description of evidence and documents seized and the purpose for which electricity is being used shall be duly incorporated in the mahazar. (4) Any damage, or destruction to the electric meter, metering equipment, apparatus, line, cable or electrical plant of the licensee, caused or allowed to be caused by the accused person so as to interfere with the proper or accurate metering of electricity or for theft of electricity shall also be duly recorded in the mahazar. (5) All the material evidences [thondi] such as tampered meter, tampered meter seal and artificial means used for illegal abstraction of energy and the documentary evidences such as production records, personnel engagement records, electricity bills, records relating to sales and taxes, daily attendance registers, shift duty records and muster rolls which are relevant to the case and found during the inspection shall be seized. (6) A detailed list of all materials and documents seized shall also be incorporated in the site mahazar. (7) Photographs, if any, taken during the inspection and sketches, if any, made during the inspection shall also form part of the evidence of the irregularity detected and shall be recorded in the mahazar. (8) In the case of theft of electricity the facts and circumstances substantiating the dishonest intention shall be specifically recorded in the mahazar. (9) All such seized materials and documents shall be placed in a cover (preferably transparent cover) and sealed properly in the presence of the consumer or his representative and witnesses. (10) A detailed description of the material seized, including date, time and place and name and addresses of witnesses to the seizure shall be recorded on the exterior of the cover and signatures of all witnesses shall be affixed on the sealing points. (11) The communication details of consumer or the occupier of the premises such as postal address, e-mail address and phone number may also be collected and incorporated in the mahazar. (12) The site mahazar shall be signed by the authorised officer or the Assessing Officer as the case may be and a copy of the same shall be handed over to the consumer or his representative at site immediately under proper acknowledgement. (13) If consumer or his representative at site refuses to accept the copy of the mahazar, it shall be sent to the consumer under Registered Post or Speed Post on the same day or on the next working day of the inspection.