JUDGMENT :

SABYASACHI BHATTACHARYYA, J.

1. The writ petitioners in all the matters have challenged the vires of Sections 126 and 135 of the Electricity Act, 2003 (hereinafter referred to as “the 2003 Act”).

2. Learned counsel for the petitioners cite several judgments, which will be discussed presently. It is argued that Section 126 (1) provides for a mere ‘provisional’ assessment which, however, is conclusive as to the allegation of theft of electricity against the accused, without granting the accused person any opportunity of hearing. Such serious allegation, which is a stigma and has far-reaching criminal consequences against the accused person as well, is thus examined and decided by the same person who gave the report. There is no trial before a competent judicial forum, with due opportunity of leading evidence and cross-examination being given to the accused. Thus, it is argued, the said section is violative of Articles 19 and 21 of the Constitution of India and is, thus, ultra vires the Constitution.

3. Such assessment, both at the provisional and the final stage, are done by the Assessing Officer, who is generally an employee of the distribution licensee. It is the same office