When it is essential to neutralizing the device
In case, when electric voltage of the line or equipment is very high and it is impossible to work on it in live state; when the line and equipment on which work is to be performed is situated adjacent, then the situation will be very haphazard, or when line and equipment is adjacent to some hot equipment therefore it is impossible to work on line, then line or equipment should be removed from the circuit (means it must be neutralized).It must be effectively earthed for entire duration when people are working near the equipment.