- (1.) Heard learned counsel for the petitioner and Sri Chandan Agarwal, learned counsel for respondents no. 2 & 3.
(2.) By means of this petition filed under Article 226 of the Constitution of India, the petitioner has challenged the citation dated 20.01.2018 issued by the respondent no. 5 and the demand notice dated 01.12.2017 issued in his name.
(3.) Learned counsel for the petitioner contends that against the provisional assessment notice, the petitioner has filed an objection before the respondent no. 2, Executive Engineer, Pashchimanchal Vidyut Vitran Nigam Ltd., Nagriya Vidyut Vitran Khand-5, Sector-20, NOIDA, Gautam Budh Nagar but without deciding the same and without passing final order of assessment, the respondent no. 2 sent the impugned demand notice, which is totally arbitrary and illegal. Learned counsel for the petitioner further contends that the mandatory provisions of Section 126(3) of the Electricity Act, 2003 has not been followed in the present case.;