Hon'ble Manish Kumar,J.
Heard learned counsel for the petitioner and Ms Neera Yadav representing the Madhyanchal Vidhyut Vitran Nigam Limited.
By means of this petition, a challenge has been made to the recovery proceedings initiated against the petitioner for realizing the alleged electricity dues, however, the petitioner is disputing the demand.
The learned counsel for the Madhyanchal Vidhyut Vitran Nigam Limited has received certain instructions and documents. The said documents are placed on record. On the basis of the said documents, it has been submitted by the learned counsel representing the electricity distribution company that a raid in the premises of the petitioner was conducted on 22.10.2019 and accordingly, a provisional assessment order was issued under Section 126 of the Electricity Act, 2003 (hereinafter referred to as, the Act of 2003) on 22.10.2019 and the petitioner by a letter of the same date was required to furnish his objection to the provisional assessment order by 12.11.2019 till 3.00 P.M. The amount shown in the provisional assessment order was to the tune of Rs. 55,374/-. It appears that petitioner did not furnish his objection to the same, however, perusal of the documents, which has been submitted today by the learned counsel appearing for the Madhyanchal Vidhyut Vitran Nigam Limited, show that before the period of filing the objection to the provisional assessment expired, as denoted in the notice of provisional assessment dated 22.10.2019, the final assessment of the electricity dues was made vide order dated 04.11.2019 and it was determined that the petitioner is liable to pay a sum of Rs. 55,414/- towards the final assessment of the electricity dues.
From a perusal of the notice dated 22.10.2019, it is clear that petitioner was required to make his objection to the provisional assessment till 12.11.2019, however before expiry of the said period, the final assessment appears to have been made on 04.11.2019 itself, thus, the petitioner in fact has been deprived of making representation, which is his statutory right flowing from Section 126 (3) of the Act of 2003, which clearly stipulates that the person, on whom, an order of provisional assessment is served, shall be entitled to file objection, if any, before the Assessing Officer.
The documents submitted by the learned counsel appearing for the Madhyanchal Vidhyut Vitran Nigam Limited show that time to file objection against the provisional assessment order dated 22.10.2019 was available to the petitioner by 12.11.2019 and before the said date, on 04.11.2019 itself, final assessment order was made. Accordingly, a notice under Section 3 of the U.P. Government Electrical Undertakings (Dues Recovery) Act, 1958 was issued on 22.10.2020 and thereafter, it appears that since no payment pursuant to the said notice was made by the petitioner, the recovery certificate was issued by the Executive Engineer concerned on 24.11.2020 to the Collector concerned requiring him to make recovery of the dues, as arrears of land revenue. It is only when the notice of recovery reached the petitioner from the Tehsil that this petition has been preferred.
The submission of the learned counsel appearing for the petitioner is that in fact, the petitioner, in the facts of the case, has been deprived of his statutory right to prefer the representation against the provisional assessment order.
Having considered the matter and perused the documents submitted today by the learned counsel appearing for the Madhyanchal Vidhyut Vitran Nigam Limited, what we find is that petitioner in fact has been deprived of his statutory right to make a representation against the provisional assessment order though, it has specifically been mandated by the Section 126 (3) of the Act of 2003 that every person to whom a provisional assessment order is served, shall be entitled to furnish his objection against such provisional assessment order.
In view of the aforesaid, we quash the final assessment order 04.11.2019 and consequential recovery proceedings and require the petitioner to furnish his reply to the provisional assessment order dated 22.10.2019 within thirty days before the Executive Engineer concerned, who shall proceed to take into consideration the objections to be filed by the petitioner and pass appropriate final assessment order thereon.
It is categorically directed that in case the petitioner fails to file any objection to the provisional assessment within the time being stipulated under this order, it will be open to the Executive Engineer concerned to proceed against him in accordance with law and to take all possible measures including coercive measures to realize the electricity dues.
The writ petition is disposed of in the aforesaid terms.
Order Date :- 3.2.2021 Ashish