Govind Mathur, Ashok Kumar, JJ.

This petition for writ is before us to examine the correctness of the demand notice dated 25th May, 2016 issued by the Tehsildar, Sadar Kanpur Nagar to recover a sum of Rs. 56,253/-. The factual matrix necessary to be noticed is that the petitioner is a resident of House No. 369, NSI Gate, G.T. Road, I.T. Kalyanpur, Kanpur Nagar. The electricity connection from the respondent electricity company was installed on 3rd November, 2012. While getting the electricity connection all necessary formalities including deposition of requisite process fee etc. were completed. A notice dated 27th May, 2016 then was served upon the petitioner to deposit the sum referred above being indulged in theft of the electricity.

2. The grievance of the petitioner is that as a matter of the fact he had electricity connection subsequent to the inspection said to be made and as such the recovery is absolutely ill founded. In alternative, it is also stated that while making the assessment of the dues no assessment in accordance with Section 126 of the aforesaid Act, 2003 was made.

3. A counter affidavit to the writ petition has been filed with assertion that on 18th Octob