D/L.06.

February 18, 2026.

KAUSHIK WPA No. 373 of 2023 (CAN 1 of 2025)

Sharma Ayurved Private Limited & Anr.

Vs.

The CESC Limited & Ors.

Mr. Biswaroop Bhattacharyya Mr. A. N. Bhattacharyya Mr. Varun Kothari Mr. Arya Bhattacharyya … for the petitioner Dr. Madhusudan Saha Roy … for the CESC Mr. Bidyut Kumar Halder Mr. Indranil Halder … for the private respondent Mr. Himadri Sikhar Chakraborty Ms. Susmita Saha … for the State CAN 1 of 2025 is an application for restoration. In view of the sufficient cause and cogent reasons disclosed by the petitioner, the order dated 28 August, 2025 is recalled. CAN 1 of 2025 is disposed of. WPA 373 of 2023 is restored to its original file and number.

By consent of the parties, WPA 373 of

2023 is taken up for hearing.

The grievance of the petitioner is directed against a final order of assessment dated 5 September, 2022.

Briefly, the petitioner is a partnership firm and was carrying on business at Hooghly. Subsequently, the partnership firm stood converted to a private limited company.

It is alleged that the business of the petitioner was for all purposes closed and the factory premises abandoned. On 11 August, 2022, a Provisional Assessment Order has been pass