PRASHANT KUMAR, J. - (1.) THESE writ application are heard together and disposed of by this order as a common question of law arose in these cases.
(2.) IN these applications, petitioners have challenged the assessment orders, passed on different dates by the respondent - Jharkhand State Electricity Board on the basis of inspection held on different dates in the premises of petitioners. Details of impugned orders are as under : JUDGEMENT_146_LAWS(DLH)11_2014.htm
(3.) THE main contention of Sri Dhananjay Kumar Pathak, learned counsel for the petitioners, in all the writ applications is that the assessment orders have been made on the basis of Circular No. 531, dated 29.01.2009, issued by the Secretary, Jharkhand State Electricity Board. It is submitted that after coming into force of The Electricity Act, 2003, Jharkhand State Electricity Board has no power to issue Circular prescribing the method of assessment, in cases of unauthorized use of electricity. It is submitted that the said assessment can only be made on the basis of procedure prescribed under Section 126 of the The Electricity Act, 2003. It is further submitted that it is clear from para -8(d) of the counter affidavit, filed on behalf of the Jharkhand State Electricity Board, that the assessment in these cases have been made on the basis of aforesaid Circular dated 29.01.2009. It is submitted that since the said Circular itself is illegal and without jurisdiction, therefore, any assessment made on the basis of method prescribed in the Circular is not sustainable. It is, however, admitted by both the parties that later on, after issuance of Electricity Supply Code, 2010, aforesaid Circular withdrawn by the Board. On the other hand, Sri Sahjanand Sharma, learned counsel appearing for the Jharkhand State Electricity Board/Company submits that in these cases, petitioners have been given opportunity of hearing and after hearing them, the said assessment orders have been passed. It is further submitted that earlier petitioners have not raised this point before the assessing authority, therefore, they are not entitled to raise this point for the first time in this Court. Accordingly, it is submitted that the order passed by the assessing authority cannot be interfered in these writ applications.;