- (1.) The writ petitioners are aggrieved by the order of one Sri P.K.Bagchi, Chief Engineer (Commercial) of West Bengal State Electricity Board dated February 10. 2005 affirming the order of final assessment made by him in the capacity of assessing officer on February 21, 2003.
(2.) The impugned order dated February 10. 2005 has been made by Sri P.K. Bagchi in the capacity of the appellate authority empowered to entertain and decide the appeal against an order of final assessment made by the assessing officer under the then general conditions of supply of the Board. There is no dispute that before his promotion to the post of Chief Engineer (Commercial) Sri Bagchi had been working as Deputy Chief Engineer (Commercial) of the Board, and that in such capacity the order of final assessment was made by him on February21, 2003.
(3.) Advocate for the petitioners contends that appeal preferred by his client did not receive any actual consideration in the safe hands of an independent appellate authority, since the gentleman who acted as the assessing officer, also acted as the appellate authority simply because by the time the appeal came to be filed and decided he got promotion to the post of Chief Engineer (Commercial), and as such became empowered to entertain and decide an appeal against the order of final assessment made by the assessing officer in terms of the then general conditions of supply of the Board.;