Sambuddha Chakrabarti, J. - (1.) This writ petition is directed against an order dated August 17, 2013 passed by the Appellate Authority against a final order of assessment dated June 06, 2012 made by the Assessing Officer-II of the CESC Ltd.
(2.) Facts leading to the filing of the present writ petition may be briefly summed up. The petitioner No. 1 is a distribution licence within the meaning of the Electricity Act, 2003 (the Act for short). An inspection team of the relevant cell of the petitioner No. 1 Company conducted an inspection of the premises at Nayaratna Lane, Kolkata-700 004 and it was found by the Assessing Officer that, the respondent No. 2 i.e. The Mombasa was extending supply to a disconnected service lying in the name of Mombasa. A provisional assessment order was passed by the Assessing Officer which was followed by an order of final assessment. By the said order, the Assessing Officer assessed INR 91,650/- for electric charges to be paid by the respondent No. 2 to the petitioner Company.
(3.) The respondent No. 2 had filed an appeal under Section 127 of the Act and the Appellate Authority allowed the appeal holding, inter alia, that the allegations made by the petitioner No. 1 herein with regard to unauthorised use of electricity is not sustainable and consequently, the same order was set aside.;