Electricity Act, 2003
144. Factors to be taken into account by adjudicating officer.-
While adjudicating the quantum of penalty under section 29 or section 33 or section 43, the adjudicating officer shall have due regard to the following factors, namely:--
a. the amount of disproportionate gain or unfair advantage, wherever quantifiable, made as a result of the default;
b. the repetitive nature of the default.