IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA .

CWP No. 2647/2026 Decided on: 09.03.2026 M/s Spen Formulations Pvt. Ltd. ….Petitioner Versus Himachal Pradesh State Electricity Board Ltd. & Ors.

.…Respondents.

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Coram Ms. Justice Jyotsnua Rewal Dua, Judge.

Whether approved for reporting?1 For the petitioner: Mr. T.S. Chauhan, Sr. Advocate C with Mr. Surya Chauhan and Mr.

Skandh Shah, Advocates.

h For the respondents: Ms. Sunita Sharma, Sr. Advocate with Mr. Mohit Sankhyen, Advocate.

Jyotsna Rewal Dua, J Notice. Mr. Mohit Sankhyen, learned counsel, accepts notice on behalf of the respondents.

Taking into consideration the grievance raised in this writ petition, nature of the order impugned herein and the order being passed hereinafter, reply to the writ petition is not required from the respondents. The matter has accordingly been heard at this stage.

1 Whether reporters of the local papers may be allowed to see the judgment? yes

2. An assessment order was issued on 13.07.2010 against the petitioner under Section 126 of the Indian Electricity Act, (hereinafter referred to as the Act) by respondent No.3. Petitioner availed statutory remedy against the said order by