12. In the ultimate analysis of aforesaid discussion, we are of the considered opinion that impunged provisional assessment order about assessment of penalty charges of theft of electricity being erroneous and we direct the opposite party PSEB to issue revised order of assessment of penalty amount as per observations recorded above. Under the peculiar circumstances of the case, parties are left to bear their own costs. <br /> Let certified copies of judgment rendered be supplied/despatched to the parties without any unnecessary delay and file be consigned to record room;.<br /> <br /> Announced : Surindrer Mittal ) ( A.K. Sharma )<br /> 19-6-2008 Member President.