IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

Date of Decision: 20.04.2026 INDIAN OIL CORPORATION LTD. ...Petitioner Vs.

UNION TERRITORY CHANDIGARH AND ORS. …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL Present:- Mr. Ramdeep Partap Singh, Advocate and Mr. Sahil Koul, Advocate for the petitioner Mr. Himanshu Arora, Addl. Standing Counsel with Mr. Himanshu Malik, Jr. Panel Counsel for respondent-U.T.

Mr. Nitin Bhasin, Advocate and Ms. Bharti Bhatia, Advocate for respondents No.3 & 4 ***

JAGMOHAN BANSAL, J. (ORAL)

1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of provisional assessment order dated 18.07.2025 and consequential proceedings whereby demand of Rs.18,43,494/- was raised on account of wrong application of multiplying factor at the time of generating monthly electricity bills for the period from 07.01.2019 to 30.05.2025. It is also seeking setting aside of order dated 09.03.2026 passed by Consumer Grievances Redressal Forum whereby demand has been confined to three years.

2. Learned counsel for the petitioner submits that respondent beyond its jurisdiction has framed assessment and crea