- (1.) THIS appeal has been preferred against the order dated 02.09.2009 passed by the learned Single Judge in W.P(C) NO.2309/2009 by which the writ petition was dismissed as the learned Single Judge had been pleased to observe that an alternative remedy of appeal exists for the petitioner which is provided under the statute against the final assessment and in view of the non - explanation of the circumstances, the discretionary and equitable jurisdiction under writ petition was not fit to be exercised and accordingly, the writ petition was dismissed.
(2.) INITIALLY , counsel for the parties advanced a lengthy argument on the facts as to whether an exorbitant amount of Rs.40,27,000/ -(Forty lakhs twenty seven thousand) which has been raised by the respondent -Board could be entertained by over -looking the fact that the average consumption of the appellant in one whole year would not amount to more than a consumption of 6000 units which would amount approximately to Rs.19,000/ -p.m. The submission, however, was strongly refuted by the counsel for the Board but, in our view, it was not necessary to enter into a scrutiny of the calculation made by the Board raising the demand as we find substance in the objection raised by the counsel for the respondent -Board to the effect that the appellant has a statutory remedy of appeal before the appellate authority under the statute. Counsel for the appellant also could not refute this position but he stated that the appellant has already deposited a sum of Rs.19.00 lakhs as against the demand of Rs.40,27,000/ - (Forty lakhs twenty seven thousand) and, therefore, if a further sum of Rs.1,14,863/ -(One lakh fourteen thousand eight hundred sixty three) is deposited, that would constitute fifty per cent of the assessed amount for which demand had been raised.
(3.) COUNSEL for the appellant, therefore, offered to pay a further sum of Rs.1,14,863/ -(One lakh fourteen thousand eight hundred sixty three) and in the event of its deposit, fifty percent of the total demand of final assessment would be covered after which the appellant will become entitled to file an appeal under the statute.;