(1.) IN all these cases, as the validity of Secs. 126 and 135 of the Electricity Act, 2003, (hereinafter referred to as the 'Act') is under challenge, and other similar reliefs having been sought for, they were heard together and disposed of by this common judgment.
(2.) ON inspection of the premises of the petitioners and after inspection of the equipments, gadgets, machines, devices found connected and used and the assessing officer having come to the conclusion that petitioners are indulging in unauthorized use of electricity, they were provisionally assessed to the best of their judgment for the electricity charges payable by the petitioners, and after hearing them, finally, the orders of assessment were served under Sec.126 of the Act. Many of them were also charged for offences of theft of electricity u/Sec.135 of the Act, and therefore, they preferred writ petitions challenging the aforesaid provisions of law, as also the notifications issued by the State Government conferring power on the assessing officer and/or authorised officer u/Secs. 126 and 135 of the Act. The vires of Secs. 126 and 135 of the Electricity Act, 2003 are not only challenged on the ground of their invalidity and ultravires Article 14 of the Constitution of India, but also the power of the State Government has also been challenged to designate an authorized assessing officer for giving effect to the aforesaid provisions.
(3.) LEARNED counsel submitted that the State Government, in exercise of powers conferred upon it under clause (k) of sub-Sec.(2) of Sec.118 r.w. sub-Sec.(2) of Sec.126 of the Act, issued notification on 5th June 2004, framing 'Gujarat Electricity (Manner of Service of Provisional Assessment Order) Rules, 2004'. Another Rule was framed in exercise of powers conferred upon it under clause (n) of sub-Sec.(2) of Sec.118 r.w. sub-Sec.(1) of Sec.171 of the Act known as 'Gujarat Electricity (Manner of Service of Notice or Documents) Rules 2004. Subsequently, in exercise of powers conferred upon the State Government u/Sec.126, notification dated 5th June 2004 designating officers mentioned at col.2 of the Schedule appended thereto as the Assessing Officer to exercise power within the areas prescribed against them was issued. Part 'C" of the said notification consists designation of officers as assessing officers, whereat 15 officers of different designations of Paschim Gujarat Vij Company Limited and other similar supply companies were appointed as assessing officers.