JUDGMENT

Sabyasachi Bhattacharyya, J. - The short question which has arisen for consideration in the present case is as follows:

2. Whether the acquittal of a consumer in a criminal proceeding on the allegation of theft of electricity ipso facto absolves the consumer from the liability to pay the amount finally assessed under Section 126 of the Indian Electricity act, 2003 (hereinafter referred to as 'the 2003 act').

3. In the present case, the petitioner, being a consumer of electricity from the distribution company, contested a criminal proceeding against him for alleged theft of electricity by direct hooking from nearby LT lines of WBSEDCL under Sections 135(1)(a) and (b) of the 2003 act, initiated on the basis of an FIR, and was ultimately acquitted.

4. Learned counsel for the petitioner alleges that no copy of any provisional order of assessment under Section 126 of the 2003 act was ever served on the petitioner, nor was the final order of assessment passed in the presence of the petitioner and/or after hearing the petitioner.

5. Such contention is controverted by learned counsel for the distribution company.

6. Learned counsel for the petitioner places reliance on a judgment of the