Notice. Mr. Abhishek Rana, 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.

2. An assessment order was issued on 13.07.2010 against the petitioner under Section 126 of the Indian¹Whether reporters of print and electronic media may be allowed to see the order? Yes. Electricity Act, (hereinafter referred to as the Act) by respondent No.3. Petitioner availed statutory remedy against the said order by filing an appeal under Section 127 of the Act before the Divisional Commissioner, Dharamshala, District Kangra. The Appellate Authority, vide order dated 07.07.2012, stayed the operation of the assessment order dated 14.05.2012. While granting interim relief to the petitioner, the Appellate Authority observed in the order that the balance of convenience was in favour of the petitioner and that, in case the interim injunction was not granted, the petitioner would suffer loss. The case record shows that the matter thereafter remained pending before the Appellate Authority. On 25.10.2024, petitioner’s appeal was dismissed in default. The copy of the order sheet of the day placed on record reflects that no appearance had been caused in the appeal either for the petitioner or for the respondent–State Electricity Board. On 18.12.2025, respondent No.3 issued notice to the petitioner for depositing an amount of ₹1,11,334/- along with interest of ₹11,20,316/-. The notice was issued factoring dismissal of petitioner’s appeal by the Appellate Authority on 25.10.2024. The petitioner was also directed to deposit the amount within 15 days, failing which disconnection of its electricity was to follow.

On receipt of the aforesaid notice, the petitioner became aware of the dismissal of its appeal in default (as contended by learned counsel for the petitioner) and on 12.01.2026 moved an application under Order 9 Rule 9 read with Section 151 of the Code of Civil Procedure for its restoration. Application was also moved for condonation of delay in seeking restoration of appeal. While the application for restoration was pending, the respondents taking note of petitioner’s having not deposited the amount in question, ordered disconnection of its electricity. Application of petitioner was taken up by the Appellate Authority i.e. Divisional Commissioner, Kangra Division at Dharamshala and following order was passed in the matter on 25.02.2026: -

Praga “ t C i a K s u e m t a a r k i e t n o u L p d. fo C r o u h n e s a e r l i n S g h . L d M . u V ni i s c h e S co h u a n rm se a l alongwith Sh. Saksham Sangwan, present for the appellant. Present appeal is not admitted as the appellate has not appended any evidentiary proof regarding deposition of half of the assessed amount with HPSEBL.”

In the aforesaid circumstances, the petitioner has instituted this writ petition.

3. Heard learned counsel on both sides and considered the case file.

4. The Appellate Authority refused to entertain petitioner’s application for restoration of the appeal on the ground that the appeal had not been admitted and that the petitioner had not furnished any documentary proof for deposit of half of the assessed amount with HPSEBL. No doubt, Section 127(2) of the Electricity Act, 2003 provides that an appeal against an order of assessment shall not be entertained unless an amount equal to half of the assessed amount is deposited. Nonetheless, it remains a fact that despite petitioner’s non-depositing the half of the assessment amount, its appeal had not just been entertained by the Appellate Authority but following interim order was also passed therein on 07.07.2012: -

“Dharamshala, Dated: 07th July, 2012.

The appeal under section 127 of Electricity Act 2003 has been preferred by the appellant co