- (1.) This writ application has been filed for quashing the order of assessment dated 24.07.2010, whereby and whereunder, the assessing authority had concluded that petitioner unauthorizedly used electrical energy and thereby he is liable to pay Rs. 35,466/- towards energy charge and fix charge.
(2.) It appears that petitioner had taken electrical of NDS-2 category having sanction load of 4 K.W. In the premises of petitioner, the inspection team of Electricity Board conducted an inspection on 28.5.2010. During the inspection, they found that the petitioner was extracting electricity more than sanctioned contract load, accordingly, a preliminary assessment made. It appears from annexure-2 that the provisional bill on the basis of preliminary assessment served on the petitioner and he was asked to file objection, if any, within 15 days. It further appears from annexure-2 that petitioner has not filed any objection, therefore, final assessment made and it was concluded that petitioner is liable to pay Rs. 35,466/- towards energy charge and fix charge. The said assessment order has been challenged in this case.
(3.) It is submitted by Sri Dhananjay Kumar Pathak, learned counsel for the petitioner that if connected load in the premises of petitioner exceeds the sanctioned load, then the same will not be treated as unauthorized use of electricity. Sri Pathak relied upon Clause 15.7(III) of the Jharkhand Electricity Supply Code, 2005. Hence, no assessment can be done under Section 126 of the Jharkhand State Electricity Act, 2003. Accordingly, it is submitted that the order of assessment is wholly without jurisdiction.;