The main legal point established in the judgment is that disputes primarily involving factual matters related to electricity should be adjudicated through the remedies provided under Section 127 of the Indian Electricity Act, 2003, and the expertise of the appellate authority in such matters should be recognized.

JUDGMENT :

1. The instant writ petition has been filed by the petitioners challenging the notice dated 02.06.2017 alongwith the final assessment bill, issued by the respondent No. 5, amounting to 10,96,178.00 (Ten Lakhs Ninety Six Thousand One Hundred Seventy Eight only) and for other consequential directions.

2. The records reveals that the petitioner No. 1 herein is a partnership firm and running a hotel in the name and style of “Barak Residency”, situated at Hatigaon Road, Dispur, Guwahati- 781006. On 11.05.2016, at 3.00 pm, the respondent No. 5 disconnected the electricity connection to the petitioner's Hotel. On the same date, the respondent No. 5 also sent a communication stating inter alia that the evidence revealed that the petitioner No. 1 was directly or indirectly involved in malpractice for which the petitioner's electric connection was disconnected on 11.05.2016. Further to that an initial assessment bill was served upon the petitioner amounting to Rs. 39,10,159.00. It may be relevant to mention herein that this assessment bill was issued in terms with Section 126(1) of the Indian Electricity Act, 2003 (for short 'the Act of 2003').

3. The petitioner, thereupon challenged the said communication dated 11.05.2016 as well as the disconnection notice by filing a writ petition which was registered and numbered as WP(C) No. 2960 of 2016. This Court by order dated 17.05.2016, issued notice of motion and in the interim granted liberty to the petitioner to apply for a fresh meter for its hotel and make necessary payment for resumption of the power supply. It was also mentioned that if such application was filed by the petitioner and the dues for the new meter was deposited, the respondents would restore the power supply to the Hotel premises.

4. The record further reveals that a new meter was installed on the basis of the interim order passed by this Court. Subsequent thereto, the petitioner was issued notice under Section 126 (3) of the Act of 2003 intimating about the hearing in respect to the provisional assessment bill which was served upon the petitioner and asking the petitioner to file any objection, if so adviced. The petitioner instead of submitting any objection intimated the Assessing Officer that the matter was sub-judice before the Court and as such the hearing of the matter be adjourned till the final decision of this Court. Thereupon, on 16.06.2016, in view of the fact that there was no objection filed, the provisional assessment bill was made final and the petitioner was directed to pay the amount of Rs.39,10,159.00. It was also indicated by the communication dated 16.06.2016 that the petitioner may prepare an appeal in terms of Section 127 of the Act of 2003.

5. The petitioner thereupon filed a petition before this Court, which was registered and numbed as WP(C) No. 2765/2016. The said writ petition was disposed of by an order dated 23.06.2016 observing inter alia that the final assessment order was passed and the bill was issued without taking into consideration the objection of the petitioner. Under such circumstances, this Court directed the petitioner to file objection on or before 08.07.2016 and if it was filed in due time, the competent authority was directed to consider the objection and finalize the provisional assessment bill after affording an opportunity of hearing to the petitioners. It was further mentioned that the final assessment bill which was impugned in the said proceedings would be subject to the outcome of the said de novo proceedings, directed to be initiated.

6. Thereupon, the petitioner submitted a detailed objection before the Assessing Officer on 04.07.2016. The record further shows that on 02.06.2017, the Assessing Officer passed the final Assessment bill amounting to Rs.10,96,178.00 and directed the petitioner to pay in terms with final assessment bill within the due date. The petitioner thereupon filed the instant writ petition challenging the communication dated 02.06.2017 as well a