- (1.) The petitioner in this WP under art.226 dated August 17, 2004 is questioning an appellate order dated July 2, 2004 passed under s.127 of the Electricity Act, 2003, an order of final assessment dated November 1, 2003 passed under s.126 of the Act, and an order of provisional assessment dated August 27, 2003 also passed under s.126 of the Act.
(2.) Alleging unauthorised use of electricity, CESC disconnected the petitioner's supply on August 27, 2003. An assessing officer of CESC passed the order of provisional assessment dated August 27, 2003 asking the petitioner to submit objection, if any, within 21 days from the date of the order. The petitioner submitted a written objection dated September 9, 2003. Thereupon another assessing officer of CESC passed the order of final assessment dated November 1, 2003.
(3.) The assessing officer passing the order of final assessment dated November 1, 2003 recorded as follows:- "The supply of the aforesaid consumer was disconnected on 27/08/2003 and an Order of Provisional Assessment was served on 27/08/2003. Pursuant to the notices, the consumer did not call on the undersigned within the stipulated period but submitted a written representation dated 09/09/2003. Accordingly, I am proceeding with the matter exparte having no other alternative." Feeling aggrieved by the order of final assessment, the petitioner filed an appeal dated December 1, 2003. Ground XXXIV taken in the appeal is quoted below: - "XXXIV.FOR THAT the purported "Final order of Assessment of Unauthorised use of Electricity" dated 1st November 2003 bearing Reference No.LTM/08214/2003 was passed in violation of the rules of natural justice without affording any opportunity of hearing to the appellant in violation of provision contained in section 126(3) of the Electricity Act, 2003.";