- (1.) Heard learned counsel for the petitioner.
(2.) On an inspection of the premises of the petitioner carried out on 14.12.2017, he was found committing theft of electricity. Accordingly, provisional assessment was made and a notice dated 14.12.2017 was issued requiring him to file objection within 15 days fixing 02.01.2018 at 11.30 a.m. for personal hearing. The fact of the provisional assessment is acknowledged by the petitioner in paragraph 9 of the writ petition. Admittedly, neither any objection was filed within time nor the petitioner appeared personally and after expiry of time, the provisional assessment was treated to be final. It was only thereafter petitioner started making objection and approached this Court.
(3.) Since the final assessment has already been made, petitioner has a statutory alternative remedy of appeal against the same under Section 127 of the Electricity Act.;