1. Heard learned counsel for the parties.

2. This Letters Patent Appeal is against the judgment dated 11th February, 2013 disposing the writ petition being W.P. (C) No. 727 of

2013.

3. The appellant was served with a communication dated 24th January, 2013 (Annexure 6), purported to be a provisional assessment bill under section 126 of the Indian Electricity Act, 2003 (hereinafter referred to as "the Act") for which a first information report was lodged on 23rd January, 2013 against the appellant for the alleged pilferage of electrical energy. Along with this communication dated 24th January, 2013 signed by the Electrical Superintending Engineer, Electric Supply Circle, Jamshedpur, one calculation sheet prepared by the Electrical Executive Engineer (C & R), Electric Supply Circle, Jamshedpur was attached. In this calculation sheet also, there is mention of provisional assessment bill under section 126 of the Act. The appellant, aggrieved against this communication and bill, preferred the writ petition and prayed that the said provisional order of assessment dated 24th January, 2013 is in gross contravention of Clause 15.8 (xii) of the Electricity Supply Code Amendment Regula