- (1.) BY the Court. - The petitioner has filed this writ petition challenging the provisional assessment order dated 14.8.2012 made under Section 126 of the Electricity Act. 2003. (the Act for short).
(2.) DURING pendency of this writ petition the respondents have passed order making final assessment under Section 126 of the Act. The petitioner intends to challenge the said order as well by way of amendment. The said order has been challenged mainly on the ground that provisional assessment as well as the final assessment under Section 126 of the Act has not been made in accordance with the provisions of Section 126. read with Section 135 of the Electricity Act. 2003 as well as the provisions of the Electric Supply Code Regulation. 2005 and amended Regulation 2010. Mr. Mittal, learned counsel for the petitioner submitted that the procedure has been laid down for making provisional assessment as well as final assessment under Section 126 of the Act but the said procedure has not been followed. Learned cow1sel particularly laid emphasis on the provision for submission of inspection report after holding inspection clearly indicating the evidences substantiating the fact of unauthorized use of electricity. He submitted that according to the said prevision, there must be sufficient evidence to support the fact of unauthorized use of electricity and the report should contain the details of such evidences. But in the instant case, neither there is any inspection report. nor the other requirements of law have been complied with. The assessment order(s) is/are, therefore, wholly arbitrary and without jurisdiction.
(3.) COUNTER -affidavit has been filed on behalf of the respondents contesting the writ petition. However, no statement has been made controverting the petitioner's allegation that the assessment has been made without any inspection report. Learned counsel appearing for the respondents submitted that though there is no such report, the allegation of unauthorized use of electricity by the petitioner is fully described in the FIR lodged against it. Learned counsel further raised the objection of maintainability of the writ petition in view of the provision for appeal against the final assessment order under Section 126 of the Act.;