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IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

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135 CWP-16488-2026

Date of Decision: 25.05.2026

M/S JEET VANSH AGRO INDUSTRIES ...Petitioner

Vs.

PUNJAB STATE POWER CORPORATION LTD AND ORS.

…Respondents

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL

Present:- Mr. Brijesh Nandan, Advocate and

Mr. Aditya Vinayak Bhanot, Advocate

for the petitioner

Mr. Amrit Singh Kang, Advocate

for respondent-PSPCL

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JAGMOHAN BANSAL, J. (ORAL)

1. The petitioner through instant petition under Article 226 of

the Constitution of India is seeking setting aside of Enforcement

Checking Report dated 02.09.2022, provisional assessment order dated

19.09.2022 and order dated 11.02.2026 whereby appellate authority has

rejected its appeal under Section 127 of Electricity Act, 2003 (for short

‘2003 Act’) on the ground of limitation. It is further seeking direction to

respondent No.3-appellate authority to decide the appeal after condoning

delay.

2. The petitioner is a registered partnership firm which is

engaged in the agro-industrial business. It holds a Medium Supply (MS)

electricity connection bearing account No. 3007487175 with a sanctioned

DEEPAK BISSYAN

2026.05.25 16:16

I attest to the accuracy and

authenticity of this

order/judgment

CWP-16488-2026 -2-

load of 97.42 KW and sanctioned contract demand of 99.99 KVA. It

received provisional assessment order dated 19.09.2022 whereby demand

of Rs.11,20,055/- was raised on the basis of inspection conducted on

02.09.2022 by Sr. XEN, Enforcement, Moga. It instituted Civil Suit No.

CS/1846/2022 before Civil Judge (Junior Division), Ferozpur which was

dismissed vide order dated 05.08.2025. It deposited Rs.2,80,014/- by way

of Demand Draft No. 433747 during the pendency of civil suit pursuant

to interim directions of trial court. The petitioner filed representation

dated 24.09.2025 seeking copy of final assessment order. Respondent

No.1-Punjab State Power Corporation Limited (for short ‘PSPCL’) issued

memo No. 2524 dated 09.12.2025 informing the petitioner that

provisional notice be considered as final. The petitioner on 19.12.2025

deposited Rs.2,80,014/- vide receipt No. 228587735 and preferred appeal

under Section 127 of 2003 Act before appellate authority which vide

order dated 11.02.2026 has rejected the same on the ground of limitation.

3. Mr. Amrit Singh Kang, Advocate has filed memo of

appearance on behalf of respondent-PSPCL. The same is taken on

record. Registry is directed to tag the same at an appropriate place.

4. Learned counsel for respondent expressed his inability to

controvert that respondent has not passed final assessment order under

Section 126 of 2003 Act. He submits that final assessment order was not

passed because petitioner did not file objections to provisional assessment

order and authorities assumed provisional assessment order as final

assessment order.

DEEPAK BISSYAN

2026.05.25 16:16

I attest to the accuracy and

authenticity of this

order/judgment

CWP-16488-2026 -3-

5. The assumption of respondent that in case of non-filing of

objections, provisional assessment order has to be considered as final

assessment order is misconceived. As per Section 126, the authorities are

duty bound to pass final assessment order where provisional assessment

order is passed. Non-filing of objections by consumer is irrelevant.

Filing of objection is an opportunity which a consumer may or may not

avail, however, authorities are bound to pass final assessment order.

Section 126 of 2003 Act reads as:-

“126. Assessment.—(1) If on an inspection of any place or

premises or after inspection of the equipments, gadgets,

machines, devices found connected or used, or after

inspection of records maintained by any person, the

assessing officer comes to the conclusion that such person

is indulging in unauthorised use of electricity, he shall

provisionally assess to the best of his judgment the

electricity charges payable by such person or by any other

person benefited by such use.

(2) The order of provisional assessment shall be

served upon the person in occu