As per case facts, the appellants (electricity supplier) filed a second appeal against a lower court's judgment. The case concerns disputes between an electricity supplier and a consumer over alleged ... electricity theft. The reason for the appeal to the High Court is that the appellants believe the issue of Civil Court jurisdiction is covered by a previous Division Bench judgment. The question arose as to whether the Civil Court's jurisdiction is barred in theft cases if no FIR is registered and the Special Court has not taken cognizance. Finally, the High Court held that the Civil Court's jurisdiction is barred only when a complaint is lodged regarding theft and the Special Court has taken cognizance. If no FIR or complaint is filed, the consumer can approach the Civil Court, as the allegations do not assume the status of an offence.