Hon'ble Manish Kumar,J.
Heard learned counsel for the petitioner, learned State Counsel representing the State and Ms. Aprajita Bansal, learned counsel representing Opposite Party Nos.3 and 6.
This petition seeks challenge a writ of demand issued by the Tehsildar under Rule 141 (3) of U.P. Land Revenue Code Rules, 2016 requiring the petitioner to make payment of electricity dues to the tune of Rs.23,43,670/-. The said notice has been issued to the petitioner on 6th of January, 2021. The petitioner has, though, challenged the writ of demand whereby the electricity dues are being recovered from him as arrears of land revenue, however, he has not made any challenge to the assessment order on the basis of which the recovery is being made as arrears of land revenue.
Ms. Aprajita Bansal, learned counsel appearing for Opposite Parties No.3 and 6 on the basis of instructions received has stated that the petitioner's premises was raided and checked on 19th December, 2017 and electricity theft was found, accordingly, the provisional assessment of the electricity dues was made on 22nd of January, 2018 permitting the petitioner to file objection to the said provisional assessment, however, no objection was filed by the petitioner. Thereafter, the final assessment order was made on 7th of March, 2018, against which the remedy of appeal available under Section 127 Electricity Act was not availed by the petitioner.
It has been stated by learned counsel for Respondent No.3 and 6 that the final demand of a sum of Rs. 23,43,670/- was raised on 7th March, 2018. The said demand notice has been annexed by the petitioner as Annexure 4 to the writ petition. Thereafter since no payment was made, a notice under Section 3 of Government Electrical Undertakings (Dues of Recovery) Act, 1958 was issued on 16th August, 2018, which too has been annexed as Annexure 5 to the writ petition.
From the aforementioned facts, it is clear that despite knowledge the petitioner did not make any challenge either to the provisional assessment order or the final assessment order and he did not respond to the final demand notice issue to him and consequently, the proceedings have now been drawn for realizing the amount as arrears of land revenue under the Act 1958.
At this stage, without there being any challenge to the final assessment order, mere challenge to the writ of demand issued by the Tehsildar for realizing the amount due as the arrears of land revenue cannot be permitted under law.
The writ petition is devoid of merits and, thus, is hereby dismissed.
Order Date :- 2.2.2021 S. Kumar