The Court:- The assessing officer of CESC made an order under s.126 of the Electricity Act, 2003 provisionally assessing the petitioner’s liability for the supply that was disconnected on January 13, 2011 alleging unauthorised use of electricity. CESC has refused to accept payment under protest for reconnection. It is evident from the order of provisional assessment at p.48 that it was issued against the petitioner. The petitioner offered to pay the provisionally assessed amount under protest so that he could create the licensee’s statutory obligation to reconnect the supply. By a letter dated January 28, 2011 the licensee returned the bank draft deposited by the petitioner on the grounds that the petitioner was unwilling to accept the order of provisional assessment. The question is whether citing reg.6.4 of the West Bengal Electricity Regulatory Commission (Electricity Supply Code) Regulations, 2007 the licensee could refuse to accept payment of the provisionally assessed amount on the grounds that the petitioner was unwilling to accept the order of provisional assessment. The provisions of sub-ss.(1) and (2) of s.126 of the Electricity Act, 2003 create statutory obligation of the assessing officer of a licensee to make the order of provisional assessment and serve it at once, and the provisions of sub-s.(3) thereof entitles the person aggrieved by the order to submit his objection, if any; and the person aggrieved can lodge an appeal under s.127 only from the order of final assessment. The scheme of the provisions of ss.126 and 127 of the Electricity Act, 2003 is to be kept in mind while reading, interpreting and applying the provisions of the regulations. It is not the idea of the provisions of ss.126 and 127 that unless the person aggrieved by the order of provisional assessment pays the assessed amount accepting the order, payment is not to be accepted by the licensee. The aggrieved person makes the payment only for the purpose of reconnection of the supply. For reconnection he is not supposed to wait till the order of final assessment is made. If the provisions of s.126 and reg.6.4 are interpreted to say so, it will mean that the aggrieved person must remain without electricity until the order of final assessment is passed by the assessing officer. In my opinion, such an interpretation is not consistent with the scheme of the provisions of ss.126 and 127. Once the provisionally assessed amount is offered, the licensee is bound to accept it. Its refusal to accept will amount to refusal on its part to reconnect the supply in the discharge of its statutory obligation. It cannot compel the person aggrieved by the order of provisional assessment to accept the order, if he wants reconnection on payment of the assessed amount. Here the supply was disconnected in exercise of power conferred by the provisions of reg.4.2, which is quoted below:

“4.2. Disconnection for theft or unauthorized use of electricity: 4.2.1 Without prejudice to the provisions of the Act, the licensee may disconnect or cause to be disconnected the supply to a person and/or premises immediately upon detection of theft or unauthorized use of electricity.”

Regulation 6 of the regulations deals with reconnection of supply, and reg.6.3 provides as follows:

“6.3 The supply of electricity to a consumer, supply to whom has been disconnected due to theft of electricity in terms of regulation 4.2.1, shall be reconnected by the licensee at the earliest and positively within forty-eight hours from the time of payment of the assessed amount.”

Regulation 6.4 relied on by the licensee is quoted below:

“6.4 Where a consumer served with the order of provisional assessment under regulation 5.2 or the order of final assessment under regulation 5.4 accepts such assessment and wishes to pay the assessed amount, he may submit an application to the licensee in the format as in Annexure–2 within two working days from the date of receipt of the order of provisional asses