15. Penalty for tampering with meters.

(1) Whoever (in case of Generating company or Captive Power plant), dishonestly: - (a) tampers with a meter, installs or uses a tampered meter, installs or uses current reversing transformer, loop connection or resorts to any other device or method which interferes with accurate or proper registration, calibration or metering of electric current or otherwise results in a manner whereby electricity generated is not correctly recorded; or (b) damages or destroys an electric meter, apparatus, equipment’s or causes or allows any of them to be so damaged or destroyed as to interfere with the proper or accurate metering and recording of electricity for the purpose of this Act; or (c) uses such means which can lead to the obstruction of the correct reading of the electricity generated, shall be punishable with penatly which shall not be less than on the first detection, the financial gain on account of such transgression and in the event of second or subsequent detection the penalty imposed shall not be less than two times the financial gain on account of such transgression. (2) For calculation of such financial gain, it shall be presumed that such Generating company or Captive Power Plant has been generating electricity continuously for a period of- (a) 1 year in case where aggregate installed capacity is less than 10MW, and (b) 2 years in other cases, Immediately preceding the date of inspection or detection, whichever is earlier, unless contrary is proved. It shall also be presumed that such generating company was generating electricity at full installed capacity throughout such period.