JUDGMENT

1. The petitioner has challenged the provisional and final orders of assessment, culminating in a bill dated October 15, 2020, issued under Section 126 of the Electricity act, 2003 (herein after referred to as 'the 2003 act') and quashing of an FIR registered at the behest of the Distribution Licensee under Section 135 of the 2003 act, as well as recovery of the amount of Rs. 1,50,000/- (Rupees One Lakh Fifty Thousand only) paid by the petitioner in that regard.

2. Learned counsel for the petitioner argues that in view of the Distribution Licensee patently lacking jurisdiction to issue the provisional and final assessment bills, the writ petition under article 226 of the Constitution of India is maintainable, despite the final assessment being appellable.

3. It is argued that, since a specific allegation of theft has been brought against the petitioner and a proceeding initiated under Section 135 of the 2003 act, the purported provisional and final assessments under Section 126 of the said act were beyond jurisdiction.

4. Learned counsel places reliance on the judgment of WBSEDCL Vs. Orion Metal Private Limited, reported at (2020) 18 SCC 588, for advancing the proposition that