Hon’ble Sudhir Agarwal, J.—Heard Sri B.C. Rai, learned counsel for the petitioner, Sri Shashi Nandan, learned Senior Advocate assisted by Sri Pankaj Kumar Shukla, learned counsel for respondent Nos. 2, 3 and 6 and learned Standing Counsel for respondent Nos. 1 and 5.

2. Sri Shashi Nandan, learned Senior Advocate appearing for respondents-Corporation stated at the outset that since a pure question of law regarding maintainability of appeal against an assessment made on allegation of theft of electricity has been raised, he does not propose to file any counter-affidavit and writ petition may be heard and decided at this stage after considering oral submissions.

3. With the consent of learned counsels of the parties this writ petition is being heard and decided finally at this stage under the Rules of this Court.

4. The impugned order dated 14.3.2012 has been passed by Appellate Authority consisting of Commissioner, Saharanpur Division, Saharanpur and Superintending Engineer, Paschimanchal Vidyut Vitran Nigam Limited, Meerut rejecting petitioner’s Appeal No. 13 of 2010-11 on the ground that assessment in question having been made under Section 135 of Electricity Act, 2003 (her