- (1.) It appears that a checking was made in the premises of the petitioner on 7.9.2010. Theft of electricity was allegedly detected. Citation dated 10.12.2010 has been issued requiring the petitioner to deposit Rs. 1,14,361/- plus other charges in respect of alleged theft committed by the petitioner. Sri H.P. Dubey, learned counsel appearing for the respondent nos. 1 and 2, was granted time to seek instructions in the matter. He states that the instructions have since been received by him. As per instructions, he states that a provisional assessment dated 18.12.2009 was made which was sent to the petitioner. However, Sri Dubey states that the instructions are silent as to whether the provisional assessment was sent to the petitioner through registered post or ordinary post.
(2.) Sri Sheo Ram Singh, learned counsel for the petitioner, states that no provisional assessment was received by the petitioner. Sri H.P. Dubey, on the basis of the instructions received, further states that since no objection was filed to the provisional assessment therefore treating provisional assessment as final assessment, demand notice was sent to the petitioner on28.1.2010. He further states that the demand notice was sent to the petitioner by ordinary post.
(3.) Sri Sheo Ram Singh, learned counsel appearing for the petitioner, states that no demand notice was received by the petitioner.;