The assessing officers entrusted with the statutory power under the Electricity Act, 2003, must conduct themselves impartially and in accordance with the principles of natural justice.

( 1 ) THE petitioner is a domestic consumer of electricity. On an average electricity consumed by the petitioner is below 200 units per month. She received a bill dated 29th September,2003 from the office of the Loss Control Cell of the CESC Ltd. for a sum of Rs. 19,667/ -. Challenging the aforesaid bill she invoked the writ jurisdiction of this court. Her writ petition was registered as W. P. No. 17001 (W) of 2003. An order dated 8th October. 2003 was passed restraining the CESC Ltd. from disconnecting supply of electricity until disposal of the writ application, in the event a sum of Rs. 12,500/- was deposited by the writ petitioner. The aforesaid sum was duly deposited by the writ petitioner on 17th October, 2003. The said writ petition is still pending. On 7th january, 2006 supply of electricity was disconnected for alleged pilferage. The affidavit-in-opposition filed by the CESC Ltd. and the documents annexed thereto include a copy of disconnection notice dated 7th January, 2006 alleged to have been affixed at a conspicuous place of the premises occupied by the writ petitioner because the writ petitioner allegedly refused to accept the same. The ground for disconnection notice is as follows: "body seal of the meter found tampered. "

( 2 ) A copy of FIR. claimed to have been lodged with the police on 7th march, 2006, contains the following material allegation. "during our checking we have observed that the meter holders by way of tampering the meter body seals and interfering with the internal mechanism of the meters have reduced the original registration of the meters. The electricity that was being stolen in the aforesaid process was distributed to the adjoining premises for monetary gain. The stolen electricity was used for domestic purpose. In the aforesaid process of electricity theft they have been stealing electricity in the tune of 2000 units per month per meter (approx)which translate into an amount or Rs. 10,000/- (approx) per month per meter. "

( 3 ) THE aforesaid FIR is however directed against three several consumers. The petitioner is one of them. Allegations are common in respect of each of the three consumers. On 7th March, 2006 a provisional assessment appears to have been sent to the writ petitioner for an aggregate sum of Rs. 94,707/- which includes a sum of Rs. 58. 692/- on account of pilferage of electricity: a sum of Rs. 34,985/- on account of additional security deposit; a sum of Rs. 1,000/- on account of meter replacement charge; and a sum of Rs. 30/- on account of reconnection. charge. The grounds assigned in the order of provisional assessment are as follows: "seal on meter body found tampered Metering arrangement tampered".

( 4 ) THE petitioner wrote a letter dated 10th January, 2006 taking exception to disconnection of the supply of electricity in violation of the order dated 8th October, 2003 passed by this Court in the pending writ petition. The letter dated 10th January. 2006 appears to have been addressed by the writ petitioner before receiving the provisional bill of assessment because there is no reference in it to the same.

( 5 ) THE present writ petition was filed on 28th January, 2006. On 6th february, 2006 the matter was taken up by Soumitra Sen, J. when it was pointed out by the learned counsel appearing on behalf of the CESC ltd that, a final assessment had already been made. In that view of the matter the CESC Ltd. was directed to serve a copy of the final assessment upon the writ petitioner. Correspondingly the writ petitioner was granted liberty to file a supplementary affidavit. Originally the writ petition was filed challenging the provisional assessment. Pursuant to the leave granted, a supplementary affidavit was filed challenging the final assessment made at a sum of Rs. 4,83;080/ -. The matter was taken up for final hearing on 7th April, 2006.

( 6 ) IT was submitted on behalf of the writ petitioner that the CESC ltd. has abused the statutory power for no