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Judgment
12 paragraphs · 398 wordsSatya Poot Mehrotra and Rajesh Chandra, JJ.—Counter-affidavit on behalf of the respondent No. 2 was filed on 23.3.2011. Thereupon by the order dated 23.3.2011. time was granted to the learned counsel for the petitioner for filing rejoinder-affidavit.
Shri S. C. Tiwari, learned counsel for the petitioner states that the petitioner does not propose to file any rejoinder-affidavit in reply to the said counter-affidavit. Therefore, we are proceedings to consider the matter and pass appropriate orders.
It appears that a checking was made in the premises of the petitioner on 11.3.2011. Copy of the Checking Report has been filed as Annexure-3 to the writ petition.
A Provisional Assessment dated 11.1.2011 (Annexure-C.A. 3 to the counter-affidavit) was made which was served on the petitioner on 27.1.2011.
As per the averments made in paragraph 3 D of the counter-affidavit, the petitioner submitted a representation dated 28.2.2011 against the aforesaid Provisional Assessment.
By the order dated 18.3.2011 (Annexure-C.A.-7 to the counter-affidavit), the Executive Engineer, Kanpur Electricity Supply Company Limited (respondent No. 2) has disposed of the said representation dated 28.2.2011 submitted by the petitioner. Copy of the order dated 18.3.2011 has been filed as Annexure-C.A. 7 to the counter-affidavit.
We have heard Shri S. C. Tiwari, learned counsel for the petitioner, learned standing'' counsel appearing for the respondent No. 1 and Smt. Mridul Tripathi, learned counsel for the respondent No. 2. and perused the record.
Sub-section (3) of Section 126 of the Electricity Act, 2003 makes provisions for filing objections before the Assessing Officer against the Provisional Assessment. The Assessing Officer is required to pass a final order of assessment on such Objections after affording a reasonable opportunity of hearing to the person concerned.
Sub-section (1) of Section 127 of the Electricity Act, 2003 provides that any person aggrieved by the final order made u/s 126 of the Electricity Act, 2003 may prefer an appeal before the appellate authority within the period mentioned in the said sub-section (1) of the said Section 127.
Thus the petitioner has alternative remedy of filing appeal against the aforesaid order dated 18.3.2011, passed by the respondent No. 2.
In view of the above, we are of the opinion that the writ petition is liable to be dismissed on the ground of availability of alternative remedy to the petitioner.
The writ petition is accordingly dismissed on the said ground.
