ORDER

Date : 19-12-2018 Heard Mr. H. Buragohain, learned counsel for the petitioner and Mr. B.D. Das, learned Senior counsel appearing for Assam Power Distribution Company Ltd (APDCL).

Petitioner No.1 is M/s. Synapack Finance Pvt. Ltd, a private limited company incorporated under the Companies Act, 1956 having its registered office at Guwahati. Petitioner No.2 is one of the Directors of petitioner No.1. Petitioners are the owners of a popular mall called Rudraksh situated at G.S. Road, Guwahati. They are aggrieved by final assessment bill and notice dated 18.09.2018 issued by the Area Manager, Industrial Revenue Collection Area-1, APDCL. By the aforesaid bill and notice, petitioners were informed that the provisional assessment made in respect of petitioner No.1 has been made final. As per provisional assessment, an amount of Rs.19,96,854.91 has been assessed to be due from petitioner No.1.

A perusal of the impugned final assessment bill and notice dated 18.09.2018 would reveal that against the assessment bill dated 13.06.2018, petitioner No.1 had filed objection on 19.06.2018 which was rejected by the APDCL. Thereafter, provisional assessment was made final.

Section 126 of the Electr