- (1.) Heard Mr. Mayank Agrawal, learned counsel for petitioner at length and Mr. N. Mishra, learned counsel for respondents no. 1 and 2.
(2.) This writ petition is directed against the order of assessment dated 17.3.2012 passed by Executive Engineer, Pashchimanchal Vidyut Vitran Nigam Ltd., Electricity Distribution Division-I, Ghantaghar, Meerut under Section 126/135 of the Electricity Act, 2003 (hereinafter referred to as the 'Act') read with para 8.1 and 8.2 of Electricity Supply Code, 2005 (hereinafter referred as the 'Code') making assessment on the ground of theft of electrical energy against the petitioner to the tune of Rs. 26,54,671/-.
(3.) It is not disputed by learned counsel for petitioner that the impugned order of assessment is appealable under Section 127 of the Act, 2003. Since there is a statutory remedy initially we were not inclined to entertain this writ petition. Sri Mayank Agrawal, learned counsel however contended that non-observance of the procedural illegality amounts to lack of jurisdiction and further that unless a theft is proved, the jurisdiction to make assessment would not stand conferred upon the Executive Engineer concerned and, hence, it is a case of lack of jurisdiction. He further submitted that well known exception for entertaining the writ petition without relegating a petitioner to avail alternative remedy is where the action/order impugned is in violation of principles of natural justice or fundamental rights or is without jurisdiction. He contended that the case in hand is covered by third exception and, therefore, he should be heard on merits instead of relegating him to avail remedy.;