T.) or Potential Transformer  (P.T.) or Both of Them Have Been Planted : (1) Notwithstanding anything contained in Rule 8, in case where electricity has been stolen through the  following manner in a house or building where energy meter to be used through current transformer or potential transformer has been planted, unit of electricity consumed by stealing in such manner shall be computed and
assessed on the basis of engineering principle:-
(a) current transformer or potential transformer or one or both  out of these two wires have been disconnected or
connected topsy-turvy or burnt, or (b) other technology has been followed.
(2) Evaluation of the highest demand of time of stealing shall also be made on the basis of engineering principle.
(3) In case unit of stolen electricity could not be assessed pursuant to Sub-rule 2, demand shall be fixed on the basis of the demand which is the  highest during the period from the last month of discovering the fact of stealing
electricity to the last One year or the period of one year before this and unit of electricity consumed by stealing shall be assessed on the basis of the following  formulae:-
Unit of electricity consumed = Highest demand x load factor x hour/day
x day / per year.