Walau bagaimanapun, saya berpandangan, bagi tuntutan kerugian hasil di bawah seksyen 38 Akta 447, TNB perlu tunjukkan wujud usikan pada meter (walaupun bukan sabitan). Saya rujuk kes Mahkamah Persekutuan dalam kes Ichi-Ban Plastic, saya petik seperti berikut: [91] Section 38(3) of the Act sets out the general principle to be applied in the monetary award for TNB's loss of revenue. The words in s. 38(3) are clear and explicit. The S/N NQLShieAs0u0hyJbMtkx8w guiding principle is set up in these terms: the statutory claim by TNB is specifically for loss of revenue due to the offence committed under sub-ss. 37(1), (3) and (14) and any reasonable expenses directly incurred by the licensee under this section including expenses incurred in respect of the reconnection of electricity supply. The statutory cause of action created and authorised by the Act is for the benefit of TNB. The provision was enacted explicitly for the safeguarding of TNB's interest. Had it not been for s. 38(3), it is clear that TNB could not have a statutory right to bring the civil action against the customer for recovery of loss of revenue. So long as TNB can prove there are acts of tampering under sub-ss. 37(1), (3) and (14), TNB may pursue a civil action to recover the losses. TNB's statutory cause of action to recover for loss of revenue is only within the four corners of s. 38(3). The intention of Parliament is distinctly apparent: in order to entitle TNB to the judgment of the court for the recovery of revenue under s. 38(3), it would be necessary for TNB to prove meter tampering and loss of revenue by reason of tampering. The measure of the award for the statutory cause of action is itself the creature of the Act and is to be found in the provision, and nowhere else. For that reason, the determination of what is the rationale behind s. 38 would not help resolving TNB's statutory claim to recover for loss of revenue.