JUDGMENT

1. Questioning the sustainability of the order dated March 14, 2007 passed by the appellate authority in an appeal preferred as the instance of the petitioner under Section 127 of the Electricity Act, 2003 to assail the final order of assessment dated 23.02.2007 passed by the Assessing Officer-IV and seeking a direction upon the concerned respondents to rescind, cancel and forbear from giving effect to the provisional assessment, final assessment and the order of the appellate authority, the instant writ petition has been preferred.

2. The essential facts that are required to be adumbrated for effective adjudication in this writ petition are that for running a “Dal Mill?set up at the premises located at 2, Canal East Road, Police Station-Ultadanga, Kolkata – 700067, the petitioner had been consuming electricity from the respondent no. 1 being the Calcutta Electric Supply Corporation (In short “CESC”) and for the supply of electricity, two meters were installed in the mill. On 11th March 2004, an inspection team of CESC entered into the premises of the petitioner and inspected the electric meters, other equipment and gadgets On such inspection, the assessing officer came to a