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 Regulations, 2010 and, therefore, deserves to be set aside.

4. The appellant took various grounds to challenge the said provisional assessment order dated 24.1.2013 but the learned single Judge disposed of the writ petition without deciding the issues raised by the petitioner with direction to the respondent to restore the electric connection of the appellant's unit with a new Meter within 48 hours upon deposit of Rs.20 Lacs against the total liability of the appellant as raised in the provisional assessment bill of Rs.48,39,666.00. So far as the contentions of the appellant which were raised, the learned single Judge observed that rest of the contentions raised by the appellant are relating to the issues, which can only be determined either after conclusion of the investigation carried out pursuant to the first information report lodged on the basis of inspection done by the respondents or on the basis of final assessment to be made by the competent authority under Section 126 of the Act. Aggrieved against the said judgment dated 11.2.2013 referred above, the appellant has preferred this Letters Patent Appeal.

5. Learned Senior Advocate for the appellant Shri M.S. Mittal and counsel for the JSEB argued on merits of the issues raised by the appellant in detail.

6. It is clear from the material placed on record before this Court, which are not in dispute that the appellant/petitioner himself wrote a letter to the concerned authority on 19.1.2013 informing that some miscreants have broken the seal of Meter reading room and also disconnected the earthing wire of the Transformer and, therefore, requested to refix the seal. In response to this letter of the appellant, one inspection team came from the Jharkhand State Electricity Board on 23.1.2013 and prepared a inspection report, wherein it has been alleged that during checking, the Metering unit L.V. Box one of the left side hole, which was sealed by M. Seal at the time of installation, and charging the metering unit, was found interfered and M. Seal found wet.

L.V. Box opened and it was found that wet M. Seal easily removed and hole appeared from which secondary terminals may be accessed from outside without disturbing any seals of the L.V. Box, whereas the right side Metering Cable, entry M-Seal which was done on 8.12.2012 was found in healthy condition. During the inspection, no any foreign materials were found inside the secondary terminal box. Then after recording the requisite details, it was observed that the supply wing was instructed to lodge first information report as per provisions of law obviously for electricity theft. The relevant materials i.e., Metering Unit etc. were seized and memo was prepared. The appellant placed on record a copy of the inspection report. In pursuance of that inspection