KAMAL KUMAR Vs. P.S.E.B.

JUDGEMENT

(1.) THE present writ petition has been filed by the petitioner praying for quashing of provisional assessment order dated 16.04.2007 (Annexure P-2), final assessment order dated 27.04.2007 (Annexure P-3) and the order dated 26.08.2008 (Annexure P-6) passed by the learned Sub- Divisional Magistrate, Bathinda (exercising the powers of the appellate authority), whereby the petitioner has been ordered to deposit a sum of Rs. 1,74,191/- for unauthorized use of electricity.

(2.) IT is the contention of the counsel for the petitioner that no opportunity whatsoever was granted to the petitioner before passing the provisional assessment order dated 16.04.2007 (Annexure P-2) and the final order dated 27.04.2007 (Annexure P-3). It is further his contention that even the appellate authority has failed to take note of this and has proceeded to decide the appeal on untenable grounds.

(3.) IT is the contention of the petitioner that he had applied for a domestic connection for his residential premises vide application dated 20.04.2007. This contention of the petitioner itself shows that the petitioner took action of applying for a connection only when he was caught red handed on 13.04.2007, along with the proof of videography that electricity was being consumed by him directly from the main line without obtaining the electricity connection or installing the electricity meter as required to consume electricity and when the order of provisional assessment was passed on 16.04.2007. This amounts to acceptance of the fact that the electricity was being consumed by the petitioner without having a valid connection. The contention raised by the petitioner that he was not heard at the time of passing of the order dated 16.04.2007 vide which the provisional assessment of Rs. 1,74,191/- has been ordered, cannot be accepted as on 13.04.2007, the mason, who was working at the site of the petitioner and who has appended his signatures on the inspection report, was informed. In any case, this was only a provisional assessment and thereafter, the final assessment order dated 27.04.2007 was passed.