- (1.) The petitioner in this WP under art.226 dated January 24, 2006 is seeking the following principal relief:- "(a)Writ of Mandamus commanding the respondent authorities not to effect or further effect the order dated 01.09.2005 passed by the Assessing Officer being the Respondent No.5 as well as order dated 06.01.2006 passed by the Deputy General Manager as An Appellate Authority being the respondent No.4 and cancel and / or set aside the same."
(2.) As a licensee under the Electricity Act, 2003 CESC was supplying electricity to one Sri Madan M Khatick at 104 Christopher Road, Kolkata 700 046. An authorised officer of CESC gave him a disconnection notice dated August 16, 2005 alleging that inspection of the service installation and metering system in the premises on August 16, 2005 revealed unauthorised use of electricity. It was mentioned that someone had tampered with the body seal and T.P. seal.
(3.) Saying that after perusing the records available with him, he had come to the conclusion that Madan had been indulging in unauthorised use of electricity, an assessing office of CESC passed an order of provisional assessment dated August 16, 2005. The order was passed under s.126(1) of the Electricity Act, 2003. An objection to the order of provisional assessment dated August 24, 2005 signed by the petitioner was submitted to the assessing officer. It was asserted that the allegation of unauthorised use of electricity was baseless.;