Bhaskar Bhattacharya, ACJ:

This mandamus-appeal is at the instance of the unsuccessful writ petitioners and is directed against an order dated 14th September, 2009 passed by a learned Single Judge of this Court thereby dismissing the writ-application filed by the appellants by affirming the final order of assessment passed under Section 126(6) of the Electricity Act, 2003.

Being dissatisfied, the writ-petitioners have come up with the present appeal.

There is no dispute that the West Bengal State Electricity Distribution Company Limited (hereinafter referred to as the Electric Company) disconnected the supply of the writ-petitioners from the meter meant for domestic supply on the allegation that the writ-petitioners were illegally using the electricity through the said domestic connection for commercial purpose of running a nursing home situated in the same building, although, there is a separate meter for commercial purpose for running the said nursing home.

Subsequently, a proceeding under Section 126 of the Electricity Act, 2003 was initiated and the competent authority has made final assessment of Rs.1,94,452/-.

Being dissatisfied, the writ-petitioners preferred an appeal before the Appellate Authority, which, however, did not interfere with the order of assessment. The only grievance of the writ-petitioners in the writ-application out of which the present appeal arises is that in assessing the final order of assessment, the concerned authorities erred in law in calculating the amount on the basis of twice the tariff payable for commercial category notwithstanding the fact that the electric meter which was allegedly tampered was given for domestic supply. In other words, according to the learned advocate for the appellants, the assessment in terms of Section 126(6) should be made at a rate equal to twice the tariff applicable for the relevant category of service, meaning thereby, the domestic category, in the instant case.

Mr. Panja, the learned advocate appearing on behalf of the Electric Company, has, however, opposed the aforesaid contention and has contended that from the inspection report it has been well established that the domestic consumption was improperly used for commercial purpose and, thus, the assessment was rightly made at the rate equal to twice the tariff applicable for relevant category of service for which the electricity was actually consumed. In order to appreciate the question involved herein, it will be appropriate to refer to the provision contained in Section 126 of the Electricity Act, 2003 which is quoted below:

“126. Assessment. – (1) If on an inspection of any place or premises or after inspection of the equipments, gadgets, machines, devices found connected or used, or after inspection of records maintained by any person, the assessing officer comes to the conclusion that such person is indulging in unauthorised use of electricity, he shall provisionally assess to the best of his judgment the electricity charges payable by such person or by any other person benefited by such use.

(2) The order of provisional assessment shall be served upon the person in occupation or possession or in charge of the place or premises in such manner as may be prescribed.

(3) The person, on whom an order has been served under sub-section (2), shall be entitled to file objections, if any, against the provisional assessment before the assessing officer, who shall, after affording a reasonable opportunity of hearing to such person, pass a final order of assessment within thirty days from the date of service of such order of provisional assessment, of the electricity charges payable by such person.

(4) Any person served with the order of provisional assessment may, accept such assessment and deposit the assessed amount with the licensee within seven days of service of such provisional assessment order upon him.

(5) If the assessing officer reaches to the conclusion that unauthorised use of electricit