since the clock cannot be turned back to re-measure the consumption, only estimates can be made, and if such estimate is not shown to be manifestly unreasonable, excessive or wrong, it may be accepted as proof upon a balance of probabilities of the amount estimated and claimed. [70] Evidently, it is the Defendant’s contention that since tampering was admitted to have been done somewhere in January 2022, the calculation on loss of revenue should be done from the period of January/February 2022 – 31st October 2022 (date of inspection). [71] Principally, this admission by the Defendant should not be taken at face value and ought to be treated cautiously by this Court. This is due to the circumstances which took place around the whole proceeding, completely from the date of inspection at the Defendant’s premise and the incidents that took place afterwards. It is worthy to note that during the earlier stages, the Defendant replied to the Plaintiff’s Notices of Demand, denying that he has tampered the electricity meter at any point in time as alleged by the Plaintiff. [72] This was further recapitulated in his original Statement of Defence. Only after around 9 months after the filing of the SOD did the Defendant amended his Statement of Defence admitting that the tampering to the meter was made on the instructions of his wife. This, to this Court, bears the risk of being an afterthought on the Defendant’s part. [73] This is due to the probability that being the registered owner of the premise especially at the time inspection was done by the Plaintiff’s team, the Defendant is presumed to have control over the premise (including the meter). Besides, even if it his wife who tampered with the meter, it is unreasonable to contend that the tampering was done without his knowledge or connivance. [74] Thus, this argument of the Defendant should not hold water. [75] With that said, throughout the whole proceeding, the Defendant did not adduce any expert evidence or analysis to demonstrate that the Plaintiff’s back-billing calculation was excessive or inaccurate. The Defendant too, did not suggest any alternative method of calculation by calling any other expert to testify pertaining to this. [76] All in all, the Defendant has failed to prove any qualified calculation methods; or any quantums in regard to the Defendant’s contention. By merely placing a defence that the calculation should be made from January 2022, this Court is deprived of the opportunity to conclude what the exact amount would be if the calculation period is between January-October 2022. [77] During trial, the Defendant did suggest to PW3 and PW4 to re-calculate the loss of revenue based on the period from January/February – October 2022 which was refused by them due to the reason that there was no specific instructions from their higher authority and it was purportedly irrelevant. [78] Upon clarification and directions from this Court on 16th December 2025, only then did the Defendant at least came up with an amount on the quantum which should be awarded by this Court to the Plaintiff. However so, the calculation or the method used in the Defendant’s additional submission was unverified and unqualified. [79] Nevertheless, it is vital to note that the burden is on the Defendant to prove a qualified method of calculation as contended by them and not to be put on the Plaintiff or their witnesses to prove the said contention. In this context, the Defendant had failed to call any expert witnesses to clarify this, and this failure is apparently fatal to the Defendant’s case. [80] In that context, this Court finds guidance in Tenaga Nasional Bhd v. AWP Enterprise (M) Sdn Bhd [supra] wherein the Court of Appeal held: "[29] The appellant, upon whom the burden of proof lay to prove its case upon a balance of probabilities, having adduced evidence of the estimate and how it is arrived at, the burden shifts to the respondent to show that the estimate is in fact manifestly unreasonable, excessive or wrong." [81] Based on the above-quoted passage, it can be seen that the Court of Appeal affirmed that the initial burden lies with the Plaintiff in this case to establish its claim on a balance of probabilities, including evidence of how the estimate was derived. Once that burden is discharged, the evidential burden shifts to the Defendant to show that the estimate is manifestly unreasonable, excessive, or incorrect. In the present case, the Defendant failed to discharge that burden. [82] In addition to that, it is also settled law that where a party contends for specific damages or quantum, he must prove/quantify it. Before he can recover, he has to discharge the burden of proving both as to the fact of damage and as to the amount. This can be found in the Federal Court case of Guan Soon Tin Mining Co v Wong Fook Kum [1969] 1 MLJ 99 where Ong Hock Thye FJ, delivering the judgment, said: “The respondent, as plaintiff, of course had to discharge the burden of proving both the fact and the amount of damages before he could recover. Where he succeeded in proving neither fact nor amount of damage he must lose the action or, if a right was infringed, he would recover only nominal damages. Where he succeeded in proving the fact of damage, but not its amount, he would again be entitled to an award of nominal damages only. This statement of the law is concisely stated in Mayne & McGregor on Damages (12th Ed) para 174. For its practical application, I would quote Lord Goodard CJ in Bonham-Carter v Hyde Park Hotel Ltd [1948] WN 89: ‘… plaintiffs must understand that if they bring actions for damages it is for them to prove their damage; it is not enough to write down the particulars and so to speak, throw them at the head of the court, saying, “This is what I have lost; I ask you to give me these damages.” They have to prove it.’ ” [83] This applies to the Defendant as well especially when they are contending a specific quantification. Reference was also made to the case of Kokomewah Sdn Bhd v Desa Hatchery Sdn Bhd [1995] 1 MLJ 214. [84] Hence, undeniably, the Defendant must substantiate his claim with clear and convincing evidence which to this Court, he failed to do so. Therefore, there is no reason for this Court to reject the calculations made by PW3 which was subsequently approved by PW4. [85] Nonetheless, as explained earlier, the burden on the Plaintiff in this case is to prove that tampering was found on meter/meter installation at the Defendant’s premise regardless of whoever the perpetrator is. If this can be evinced (which this Court opines that the Plaintiff have), then it can be deduced that the Defendant, being the registered consumer have in fact benefitted from the electricity consumption at a lower price at the expense of the Plaintiff. [86] To put it simple, a consumer must pay for even the slightest of benefit he has received if the tampering is proven in his premise. This was encapsulated in Thomas Thomas V. Tenaga Nasional Bhd [supra] as such: [16] Meter tampering, causing damage to meter or dishonest consumption of electricity are strictly criminal matters which do not and cannot affect TNB's right to recover loss of revenue by way of civil proceedings pursuant to s. 38(3) to (5). No registered consumer can walk away without paying anything to TNB on the ground that the meter had been damaged or tampered with without his knowledge. [17] In our view, in an action by TNB to recover loss of revenue resulting from meter tampering, a registered consumer cannot avail himself of such defence for the simple reason that it will result in unjust enrichment to the consumer. He can only be absolved of liability if he can show that no electricity was consumed at the premises during the period that the meter was tampered with. [18] It is not open to the appellant to say that he did not "benefit" from the consumption of the electricity on the ground that the premises had been "continuously occupied by an unbroken chain of tenants". The simple truth is, the premises belonged to him and he was the registered consumer under account No. 012364675401. Section 71 of the Contracts Act 1950 therefore comes into play. ……. [20] Therefore, as far as consumption of electricity in the premises is concerned, it was the appellant's sole responsibility, being the "consumer" under the agreement, to pay all outstanding charges due to TNB. On the evidence as found by the learned Sessions Court Judge and as affirmed by the learned High Court Judge on appeal, electricity had in fact been consumed during the period from 22 September 2004 to 21 December 2007. It is irrelevant who actually consumed the electricity. [21] As TNB's registered consumer, it was the appellant's responsibility to ensure that the meter at the premises was not damaged or tampered with. This responsibility remains with the appellant throughout the duration of the agreement unless by his tenancy agreement with the tenant, he had assigned such responsibility to the tenant. Even then such agreement would not bind TNB, not being a party to the tenancy agreement. [22] Thus, where the meter was damaged or tampered with by the tenant or the occupier with or without the appellant's permission or by anyone else during the agreement period, the appellant must pay for the resulting loss of revenue suffered by TNB, not because he had anything to do with the tampering or damage caused to the meter but because he was bound by agreement to pay for the electricity charges. The loss of revenue under such circumstances cannot fall on TNB's head. That will be grossly unfair to TNB. [87] Other than that, the Defendant’s defence and rebuttal to the Plaintiff’s claim was nothing more than an admission which bears the risk of being an afterthought. Without any convincing or corroborative evidences produced, this Court believes that the object of this defence cannot be achieved. [88] By tampering with the meter and causing it to record less than the units actually passing through it, the consumer, in this case, the Defendant, may take the unrecorded energy without paying for it. The tampering of the meter and the taking of the unrecorded energy are unauthorised by the contract with the Plaintiff (TNB), and this obstructs the Plaintiff’s statutory right. [89] Overall, this Court believes that the Defendant have indeed benefitted from the tampering at the meter/meter installation at his premise. Thus, denying the Plaintiff’s right (or in specific, statutory right) under the ESA 1990 would mean that the Defendant will not be required to pay for the energy consumed by him and that could not be tolerated by this Court. [90] Furthermore, this Court reckon that the Plaintiff’s total loss of revenue was properly quantified. Additionally, the evidence given by the Plaintiff's witnesses is consistent and reliable and has been satisfactorily corroborated by contemporary documents that have been included in the Bundle of Documents. [91] Therefore, given that the Plaintiff’s calculation followed a legally accepted method, and the Defendant failed to provide any alternative calculation, this Court finds no reason not to accept the amount arrived at by the Plaintiff in full. CONCLUSION [92] To conclude, it is worthy to reproduce the wise words of the panel of honorable judges in Federal Court case of Tenaga Nasional Bhd (TNB) v. Evergrowth Aquaculture Sdn Bhd and other appeals [supra] as such: [110] It is axiomatic that a consumer must pay for the electricity it consumes (see: Tenaga Nasional Bhd v. AWP Enterprise