IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

CWP No.2877 of 2026 Decided on: 12.03.2026 ----------------------------------------------------------------------------

M/s Simco Plastic …..Petitioner Versus Himachal Pradesh State Electricity Board Li mited & Ors.

.....Respondents ----------------------------------------------------------------------------

Coram Ms. Justice Jyotsna Rewal Dua Whether approved for reporting?

For the Petitioner: Mr. T.S. Chauhan, Senior Advocate with oMr. Skandh Sharma, Advocate.

For the Respondents: Ms. Sunita Sharma, Senior Advocate with Mr. Abhishek Rana, Advocate vice Mr. Dhanjay Sharma, Advocate.

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Jyotsna Rewal Dua, Judge gNotice. Mr. Abhishek Rana, learned counsel, iaccepts 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.

2. An assessment order was issued on 13.07.2010 against the petitioner under Section 126 of the Indian

Whether repor