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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
SANDEEP SHAH
Lakshya Industries, Through its Proprietor Ramkishan son of Shri Ramchandra – Appellant
Versus
Jodhpur Vidyut Vitran Nigam Limited – Respondent
Order :
SANDEEP SHAH, J.
1. The petitioner has filed this writ petition with the following prayer:-
“It is, therefore, most humbly and respectfully prayed that this Writ petition may kindly be allowed and:-
(i) by an appropriate writ, order or direction, the VCR dated 06.01.2016 (Annexure-1), provisional assessment dated 21.02.2016 (Annexure-2) and notice dated 10.08.2016 (Annexure-5), issued by the respondent department may kindly be quashed and set aside.
(ii) by an appropriate writ, order or direction, the order dated 29.09.2016 (Annexure-8) and order dated 16.02.2017 (Annexure-15), passed by the respondent department may kindly be quashed and set aside.
(iii) by an appropriate writ, order or direction, the respondent department may kindly be directed to refund back the disputed amount of Rs. 1,68,913/- and penalty amount deposited by the petitioner alongwith interest @ 24% per annum.
(iv) by an appropriate writ, order or direction, the respondent department may kindly be directed to referrer the matter before the Settlement Committee.
(v) Any other appropriate order or direction as may be deemed just and proper by the Hon'ble Court in the facts and circumstances of the case may also ki
The court ruled that failure to serve a provisional assessment order invalidates its enforcement, emphasizing that appeals must be decided on merits rather than procedural technicalities.
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.
The main legal point established in the judgment is that the lack of communication of assessment orders to the consumer deprived the consumer of the opportunity to contest the orders, rendering any d....
The requirement for deposit of 50% of the assessed amount under the Electricity Act does not share the same limitation period as the appeal, allowing for a reasonable delay in deposit.
The court clarified that a late deposit of the assessed amount does not bar an appeal if filed within the statutory limitation period, emphasizing a purposive interpretation of the law.
The assessing officer must establish unauthorized use of electricity before issuing a final assessment order, which can be appealed under Section 127 of the Electricity Act, 2003.
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