Arijit Banerjee, J. - (1.) The appellant filed a writ petition being WP No. 18193(W) of 2015 challenging the final assessment order made on 15 July, 2015 by an officer describing himself as the Assessing Officer/Superintending Engineer (Electrical) of the respondent licensee company on the basis of the provisional assessment made by him on 30 June, 2012 under Sec. 126 of the Electricity Act, 2003. By a judgment and order dated 10 September, 2015 the learned Single Judge dismissed the writ petition. Being aggrieved, the appellant is before us. Contention of the appellant:-
(2.) Mr. Shakti Nath Mukherjee, learned Senior Counsel appearing for the appellant referred to Sec. 126 of the Electricity Act, 2003 and submitted that the provisional assessment thereunder can be made only by the Divisional Engineer (in short 'the D.E.) (Electrical). He referred to a notification dated 13 April, 2004 issued by the Government of West Bengal whereby for de-centralized bulk consumers, D.E (Electrical)/Superintending Engineer (Electrical) of West Bengal State Electricity Board were designated as 'Assessing Officer' to discharge the functions specified in Sec. 126 of the Electricity Act, 2003 (in short 'the said Act'). He then submitted that inspection of the concerned meter was made on 28 June, 2012 and provisional assessment order for alleged unauthorised use of electricity was issued on 30 June, 2012 by Sri Satyabrata Ghosh, D. E. (Commercial), Hooghly Region who was also officiating as the Regional Manager, but he was not the D. E. (Electrical)
(3.) Mr. Mukherjee referred to a memo dated 25 January, 2012 issued by the Regional Manager, Hooghly Region recording that Sri Satyabrata Ghosh (in short Satyabrata) had joined the Hooghly Region Office and had assumed charge of D.E (Commercial) with effect from 24 January, 2012. He further referred to an Office Order dated 22.06.2012 issued by the Zonal Manager, Burdwan Zone, WBSEDCL to the effect that consequent upon Sri Surajit Chakraborty, S.E. & R. M., Hooghly Region, going on leave, Sri Satyabrata Ghosh, D. E. (Com.), Hooghly Region, will take over the charge of Hooghly Region as Regional Manager in addition to his normal assignment w.e.f. 22.06.2012 till Sri Chakraborty resumes his duty. He submitted that on the date of inspection of the concerned meter of the appellant and on the date of issuing the provisional assessment order, Satyabrata was D. E (Commercial) and was also officiating as Regional Manager but definitely he was not D. E. (Electrical). Hence, he lacked the authority to conduct the inspection or issue provisional assessment order.;