- (1.) The assessing officer of CESC made an order under s.126 of the Electricity Act, 2003 provisionally assessing the petitioner's liability for the supply that was disconnected on January 13, 2011 alleging unauthorised use of electricity. CESC has refused to accept payment under protest for reconnection. It is evident from the order of provisional assessment at p.48 that it was issued against the petitioner. The petitioner offered to pay the provisionally assessed amount under protest so that he could create the licensee's statutory obligation to reconnect the supply. By a letter dated January 28, 2011 the licensee returned the bank draft deposited by the petitioner on the grounds that the petitioner was unwilling to accept the order of provisional assessment.
(2.) The question is whether citing reg.6.4 of the West Bengal Electricity Regulatory Commission (Electricity Supply Code) Regulations, 2007 the licensee could refuse to accept payment of the provisionally assessed amount on the grounds that the petitioner was unwilling to accept the order of provisional assessment.
(3.) The provisions of sub-ss.(1) and (2) of s.126 of the Electricity Act, 2003 create statutory obligation of the assessing officer of a licensee to make the order of provisional assessment and serve it at once, and the provisions of sub-s.(3) thereof entitles the person aggrieved by the order to submit his objection, if any; and the person aggrieved can lodge an appeal under s.127 only from the order of final assessment.;