- (1.) This is a writ by the consumer, Jadabpur Tea Company Limited challenging the order of the appellate authority dated 13th January 2009. By this order the alleged final order of assessment dated 10th November 2008 was affirmed. This alleged assessment require the writ petitioner to pay Rs.9,38,045/-, confirming the prior identical provisional assessment. This amount has already been deposited by the writ petitioner further to the provisional assessment. By the order of the appellate authority, the respondent/licensee would just have to appropriate that deposit. The Writ Petitioner does not stop here. It challenges the entire proceedings culminating in the appellate authority's order, right from the stage of provisional assessment on the ground that they are illegal and void. The writ petitioner is a limited public company having its registered office in Kolkata. It owns a tea estate, called Ramsai Tea Estate, within the Maynaguri Police Station in West Bengal.
(2.) In the afternoon of 19.09.2008, at about 4 O'clock, some officials of the respondent No. 1 arrived in the tea garden. The Manager was there. They told the Manager that they would start inspection of the meter and other electrical apparatus installed in the estate immediately. Only their inspection of the meter and the transformer is relevant. These officials forthwith disconnected electric supply. They seized the meter. They found the original service transformer damaged. They found installed another transformer from which electricity was being taken. According to them, the meter was both burnt and damaged. The respondent No. 1 alleged unauthorised use of electricity by the writ petitioner, including theft. In the same evening they lodged a First Information Report with the Maynaguri Police Station.
(3.) On the very next day, that is, 20th September 2008, a provisional assessment was made. It was a demand on the basis of an attached calculation sheet. The sum claimed was Rs.9,38,045/-. On that day itself the writ petitioner paid the provisionally assessed sum.;