J.K.Biswas, J. - (1.) The petitioner is aggrieved by the order of final assessment (described as final assessment bill) dated June 06, 2005 (annexure P/2) made by the Station Manager in the capacity of Assessing Officer within the meaning of section 126 of the Electricity Act, 2003.
(2.) It has been specifically stated in para 14 of the writ petition that without making any order of provisional assessment, though it was a mandatory statutory duty of the Assessing Officer to make such order, the Assessing Officer made the most arbitrary order of final assessment.
(3.) The order of final assessment (the relevant portions) reads as follows :- "Your premises bearing at village Haribati having service connection No. IND/149, Consumer No. 155063 was inspected by the Assistant Engineer, S&LP, Murshidabad Dist. Circle, along with Station Manager, Panchthupicr. St. and other staff of WBSEB on 28.05.2005 at about 5.20 A.M. During inspection it was found that you were consumed electricity for running your motor by means of directly hooking from boards line. The above facts indicate that you are guilty of theft or pilferage of energy. The amount payable by you to the board under relevant provision of IE Act, 2003 has been assessed as Rs.2,20,126.00. You are requested to pay the above amount in full i.e. Rs.2.20,126.00 along with Rs.100.00 being the disconnection and reconnection charge before effecting reconnection." This is for your kind information and further necessary action please.;