JAYANTA KUMAR BISWAS,J. - (1.) The petitioner in this WP under Article 226 dated January 4, 2012 is aggrieved by the thing stated in a letter of S.A.E. and S.M. C.C.C., Panskura, W.B.S.E.D.C.L. dated November 30, 2011 (at p.28).
(2.) The relevant parts of the letter dated November 30, 2011 are quoted below: "This is to inform you that as per Panskura P.S. Case dated 25.10.11, provisional assessment bill amounting to Rs. 1,84,344.00 was served to you vide this office memo no. PKU/S &LP/PROV/5867 dated 25.01.11. Subsequently, on the basis of your prayer dated 11.11.11 for consideration of above provisional assessment bill, hearing was called on 17.11.11 at this office - but, you were remain absent. Again, according to your prayer dated 23.11.11, further hearing called on 28.11.11 - but, again your were not present on the hearing. Considering all the above aspects, your provisional assessment bill served earlier vide this office memo no. PKU/S &LP/PROV/5867 dated 25.10.11 is treated as final assessment bill."
(3.) As assessing officer of the West Bengal State Electricity Distribution Co. Ltd., a licensee under the Electricity Act, 2003, initiated proceedings against the petitioner under section 126 of the Act and passed an order of provisional assessment dated October 25, 2011 (at p.19) determining the petitioner's provisional liability for unauthorised energy consumption at Rs. 1,84,344.;