- (1.) THE petitioner has preferred this wit petition against the impugned assessment order dated 21st of February 2014 (Annex.4) and Vigilance Committee Report dated 30th of January 2014 (Annex.3) and has prayed for quashing the same.
(2.) THE facts, as emerge out from the pleadings, are that the petitioner is a consumer of respondents having electricity connection in MIP Category at his workplace, which is a milk cooling plant. On 30th of January 2014, the second respondent inspected the industrial unit of the petitioner and on vigilance survey it was revealed that petitioner is involved in pilferage of electricity. According to vigilance survey, the petitioner applied for MIP connection, the application was pending and connection was not released in its name but it utilized S.Tr. on its own level and started using electricity unauthorizedly. Considering seriousness of the allegations, the illegal connection of the petitioner was ordered to be disconnected forthwith and thereafter on assessment a demand worth Rs.5,57,501 was raised against it which is inclusive of the compounding charges for its first offence. During the course of arguments, learned counsel for the petitioner has fairly submitted that the matter may be referred to competent authority i.e. Assessing Authority, prescribed under Section 126 of the Electricity Act 2003, who may determine the final amount due against the petitioner after affording reasonable opportunity of being heard.
(3.) THEREFORE , considering availability of statutory alternative remedy under Section 126 of the Act of 2003 the present petition cannot be entertained.;