G.P.Mathur, J. - (1.) This petition under Article 226 of the Constitution has been filed praying for the following reliefs : 1. issue a writ, order or direction in the nature of certlorari calling for the record and quashing the proceedings initiated under assessment order dated 1.9.1999 ; 2. issue a writ, order or direction in the nature of mandamus commanding the respondents not to assess or realise any amount from the petitioner in pursuance of the assessment order dated 1.9.1999 which in turn is based on the alleged ex parts checking report dated 23.8.1999 : or in alternative 3. issue a suitable writ, order or direction in the nature of mandamus, directing the respondents that the assessment proceedings in the present case be finalised by the Executive Engineer posted sutside Bareilly.
(2.) The petitioner No. 1 M/s. Bareilly Flour Mills (Pvt.) Ltd.. is a company incorporated under the Companies Act and it has established a unit in village Zerh Tehsil Faridpur in the district of Bareilly. It has been sanctioned a load of 500 KVA by U. P. State Electricity Board (for short UPSEB) in the year 1989. The UPSEB has installed an Electronic Secured Meter which is an electronic device for measuring the amount of electricity which is supplied to the petitioner No. 1. This Electronic Secured Meter is supplied by a company and the reading in the same is recorded by a nominee of the company who conducts an inspection once in a month along with an Engineer of UPSEB. This process of recording the consumption of electricity is commonly known as M.R.I. At 15.20 hours on 23.8.1999, a team consisting of Sri Atul Rastogl, nominee of the company which had supplied the Electronic Secured Meter. Sri J. P. Gupta, Assistant Engineer (Meter), Sri M. 1. Halder (J.E.). Sri Ghanshyam and Sri Munshi Lal. employees of UPSEB went to the premises of petitioner No. 1 for the purpose of M.R.I. They found that a cable had been directly connected from the 11 KVA line to the transformer installed there and the cable which connects the meter to the transformer had been disconnected. The result of this directly connecting the main 11 KVA line to the transformer was that no electricity was passing through the meter and no consumption of the same was being recorded therein. The petitioner No. 1 was thus committing theft of the electricity. Sri J. P. Gupta. Assistant Engineer gave information about it to his superior officers. Subsequently, on 24.8.1999 the electricity connection of petitioner No. 1 was disconnected. The Divisional Engineer (Executive Engineer), Electricity Distribution Division, Bareilly, thereafter sent an assessment bill for an amount of Rs. 77,23,095.00 dated 1.9.1999 to the petitioner No. 1. The petitioner seeks quashing of this assessment bill.
(3.) We have heard Sri V. B. Upadhaya, Senior Advocate assisted by Sri Arun Tandon for the petitioners and Sri Sudhlr Agrawal for respondent Nos. I to 3 and have perused the record.;