The presence of the assessing officer in the inspection team is crucial for valid assessment, and a reasoned order is essential for transparency and fairness in decision-making.

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 conclusion that the petitioner was indulging in unauthorized use of electricity and accordingly, he provisionally assessed the electricity charges payable by the petitioners at Rs.3,83,790/- and electric supply to the mill was disconnected. The order of provisional assessment dated 11th March 2004 was served upon the petitioner with a request to submit written objection to the said provisional assessment. Upon receipt of such provisional assessment, the petitioner submitted written objection.

3. Challenging the provisional assessment, the petitioner preferred a writ petition being W.P. no. 4423 (W) of 2004 which was disposed of by the Hon’ble Coordinate Bench of this Court vide. order dated 22nd March 2004 directing the men of the CESC to remove the meters during the office hours in the presence of the petitioner’s representative and to put the meters in a sealed cover for onward transmission of the same to the Director, School of Materials Science and Engineering, Bengal Engineering College, Shibpur, Howrah. The said Director was asked to submit a report on getting the meters examined from the engineering department. The petitioner was given liberty to deposit a sum of Rs.1,90,000/- towards unmetered consumption and Rs.6,000/- towards the cost of meter and reconnection charges and upon deposition of aforesaid amounts, the CESC was directed to restore electric connection in the petitioner's premises.

4. The Director concerned submitted a report under his covering letter dated 4th August 2004, wherefrom it is explicit that on careful inspection/examination it was found that in both the meters the meter body seals were tampered with and the terminal plate seal was also found missing in both the meters.

5. Praying for an order to quash the provisional assessment and the FIR lodged against the petitioner under the relevant provisions of the Electricity Act, 2003, the petitioner moved another writ petition being WP no. 6214 (W) of 2005 which was dismissed by a Coordinate Bench of this Court by order dated 6th June 2005. In the order dated 6th June, 2005 it was observed that the petitioner was required to wait for final assessment and the order of final assessment was an appealable order and hence, the same could be impugned in appeal before the concerned appellate authority.

6. Subsequent thereto, the petitioner preferred another writ petition being WP no. 26519 (W) of 2006 which was disposed of by a Hon’ble Coordinate Bench of this Court by order dated 21st December 2006, directing the concerned respondent to make final assessment upon giving opportunity of hearing to the petitioner and considering the objection submitted by the petitioner within the period specified therein.

7. In terms of the order dated 21st December 2006 passed in WP no. 26519 (W) of 200