JUDGEMENT
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(1.) The petitioner in this art.226 petition dated September 28, 2011 is
questioning a provisional assessment bill (at p.12) raised by the licensee under the
Electricity Act, 2003.
(2.) The bill has been raised on the basis of an order of provisional assessment
passed by the assessing officer of the licensee under s.126 of the Electricity Act, 2003.
Counsel for the licensee submits that the order of final assessment has already
been passed, though ex parte. She says that if the petitioner applies for re-hearing of
the assessment proceedings, then the assessing officer of the licensee will consider the
request.
(3.) The order of final assessment is not under challenge. The order of provisional
assessment, not challenged either, has merged into the order of final assessment. The
petitioner has a statutory remedy of appeal under s.127. Whether he will appeal against
the final order or will apply to the assessing officer for re-hearing is a matter to be
decided by him. I only say that this petition questioning the provisional assessment bill
is just not maintainable. For these reasons, the petition is dismissed. No costs.;
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