Jayanta Kumar Biswas, J. - (1.) While challenging the order of final assessment made by the assessing officer under section 126 of the Electricity Act, 2003, the writ petitioner has thrown a challenge to the office order No. 6093 dated December 30,2003 issued by West Bengal State Electricity Board.
(2.) The first question that has arisen is whether the Board was empowered by provisions of the Electricity Act, 2003 to prescribe any procedure for assessment of charges payable by any one on account of unauthorized use of electricity. Advocates for the petitioner, the State Regulatory Commission, and the Board are at one that no provision of the Act empowered the Board to prescribe any procedure to be followed by the assessing officer in the assessment proceedings initiated under section 126 of the Electricity Act, 2003.
(3.) While advocate for the petitioner has argued that provisions made in para 6 of the West Bengal Electricity Regulatory Commission (Electricity Supply Code) Regulations, 2004 would be applicable to the proceedings initialed under section 126, advocate for State Regulatory Commission submits, and in my view quite rightly, that provisions of para 6 would have no manner of application to the assessment proceedings initiated under section 126.;