- (1.) The petitioner in this art.226 petition dated December 20, 2010 is questioning the provisional assessment bill dated December 14, 2010 (at p.71) raised by the West Bengal State Electricity Distribution Company Limited, a licensee under the Electricity Act, 2003.
(2.) Alleging unauthorised use of electricity the licensee disconnected supply of electricity on December 11, 2010 (as will appear from the notice at p.68). Though no order had been made by the assessing officer under s.126, the licensee raised the provisional assessment bill. In view of the provisions of s.126 of the Electricity Act, 2003, the assessing officer of the licensee was under a statutory obligation to make an order of provisional assessment immediately after the disconnection. The provisional assessment bill could be raised only on the basis of the order of provisional assessment. It is, therefore, evident that the provisional assessment bill is baseless and cannot be sustained. Mr Datta, counsel for the petitioner, has prayed for an order directing the licensee to reconnect supply unconditionally. Supply was disconnected alleging unauthorised use of electricity. Under the circumstances, there is no question of making an order directing the licensee to reconnect supply unconditionally simply because the licensee committed a mistake by issuing the provisional assessment bill. In my opinion, it will not be appropriate to make an order directing the licensee to reconnect the supply. The question of reconnection will arise only after the order of provisional assessment is made.
(3.) For these reasons, I dispose of the petition ordering as follows. The provisional assessment bill is hereby set aside. The assessing officer of the licensee is directed to make an order of provisional assessment within 24 hours from the moment of communication of this order. Once the order of provisional assessment is served, the petitioner will be free to take steps for reconnection according to provisions of the regulations. Needless to say that the order of final assessment shall be made within the period mentioned in sub-s.(3) of s.126. No costs. Certified xerox.;