R.K.MERATHIA, J. - (1.) MR . Poddar, learned senior Counsel, appearing for the petitioner, submitted that on 09.06.2008 a purported inspection was made; F.I.R was lodged alleging theft of electricity and loss to the Board to the tune of 41,82,384/ -and the line was disconnected, but till now no order of provisional assessment in terms of Section 126 of the Electricity Act 2003 (the Act for Short) has been served on the petitioner.
(2.) MR . Shankar, learned counsel, appearing for the Board, submitted that the provisional bill was served on the petitioner. He produced a copy of the calculation of the bill amount i.e. 41,82,384/ - which he said is also reproduced in the counter affidavit. Section 126 of the Act, inter alia, provides that if on an inspection of any place or premises, or after inspection of records, the assessing officer comes to the conclusion that there has been unauthorised use of electricity, he shall provisionally assess to the best of his judgment the electricity charges payable and such order is required to be served upon the persons concerned, who will be entitled to file objection, if any, before the assessing officer, who will pass final order of assessment after affording a reasonable opportunity of hearing to such person, within thirty days from the date of service of such order of provisional assessment. The period for which such assessment is to be made is provided in Sub -section (5) of Section 126 of the Act. As per Explanation (a) "assessing officer" means an officer of a State Government or Board or licensee, as the case may be, designated as such by the State Government. As per Section 127 of the Act, appeal lies against the order of final assessment before the Chief Electrical Inspector, Government of Jharkhand. Section 135 of the Act, inter alia, provides for punishment for theft of electricity. Section 135(1 -A) gives power of disconnection and lodging of first information report. The last proviso to Section 135(1 -A) reads as follows: Provided also that the licensee or supplier, as the case may be, on deposit or payment of the assessed amount or electricity charges in accordance with the provisions of this Act, shall, without prejudice to the obligation to lodge the complaint as referred to in the second proviso to this clause, restore the supply line of electricity within forty -eight hours of such deposit or payment. It appears from the joint reading of Section 126 with Section 135(1 -A) that the assessing officer can assess the amount in the case of unauthorised use and in the case of theft of electricity also. While doing so, he exercises quasi - judicial power.
(3.) IN the case of Chandra Prakash Singh, W.P. (C) No. 3066 of 2008, it has been said by this Court on 02.07.2008 that the amount mentioned in the F.I.R. cannot be said to be provisional/final assessment in terms of Section 126 of the Act.;