JUDGMENT

Sabyasachi Bhattacharyya, J. - The two writ petitions are taken up together for hearing since they arise from connected issues. The petitioner Sukumar Das is a consumer of electricity under the West Bengal State Electricity Distribution Company Limited (WBSEDCL), having Consumer ID No. 212096986.

2. a team of the WBSEDCL held an inspection of the petitioner's Husking Mill on May 24, 2012 in the absence of the petitioner. The petitioner alleges that, as on that day, the said unit was closed. a person, in the version of the petitioner a stranger, was arrested by the inspecting team on the allegation of theft of energy. The said person was subsequently enlarged on bail and ultimately acquitted in a criminal proceeding from all charges of theft.

3. although a provisional assessment order was apparently passed by the distribution licensee, the petitioner contends that the same was never communicated to him but was sent only to the said stranger who had been arrested. Hence, the petitioner argues that the petitioner had no scope to raise any objection to the said provisional assessment within the purview of Section 126 of the Indian Electricity act, 2003 (hereinafter referred to as