ASHOK KUMAR Vs. STATE OF U P

JUDGEMENT

(1.) PLEADINGS are complete. As requested and agreed by learned counsel for the parties, the matter has been heard finally at the admission stage under the Rules of the Court. Further, in all these petitions, common questions of law and facts are involved, therefore, they have been heard together and are being decided by this common judgement. Besides oral submissions, the parties have also filed written arguments.

(2.) AGGRIEVED by the assessment orders under Section 126 of the Electricity Act, 2003 (hereinafter referred to as the "Act, 2003") and demand notices under Section 3 of the U.P. Government Electrical Undertaking (Dues Recovery) Act, 1958 (hereinafter referred to as the "1958 Act"), these petitions (except Writ Petitions no. 22263 of 2008, 22365 of 2008, 22678 of 2008, 21986 of 2008, 22367 of 2008 and 18542 of 2008) have been filed seeking a writ of certiorari quashing the aforesaid orders/notices. A writ of mandamus has also been sought commanding respondents not to realise any amount pursuant to the impugned orders. Further notification dated 27.06.2006 issued by the State Government notifying 'assessing officer' under Section 126 of the Act, 2003 has also been challenged on the ground that it is ultra vires and illegal. In Writ Petitions No. 22263 of 2008, 22365 of 2008 and 22678 of 2008, only provisional assessment notice issued by the Executive Engineer concerned as well as the Government notification dated 27.06.2006 have been challenged. In Writ Petitions No. 21986 of 2008 and 22367 of 2008, the demand notice dated 29.03.2008 under Section 3 of 1958 Act as well as the notification dated 27.06.2006 are under challenge.

(3.) IN all other matters the assessment orders and demand notices are similar except of amount and in some cases date of inspection is different which is given in the form of a chart as under: 1 2 3 4 5 6 7 W.P. No. Name of Petitioner Provisional Assessment Notice Assessment amount Demand Notice Amount Basis of Assessment 21073/08 Ashok Kumar andOrs. 18.03.08 3,83,622/- 29.03.08 3,83,644/- MRI/Check report dt.15.01.08 21984/08 Atul Kumar Garg 18.03.08 1,95,334/- 29.03.08 1,95,356/- MRI/Check report dt.15.01.08 21985/08 Om Prakash 18.03.08 2,05,348/- 29.03.08 2,05,370/- MRI/Check report dt.15.01.08 21986/08 Pramod Kumar ------ ------ 29.03.08 4,01,486/- MRI/Check report dt.15.01.08 21988/08 Sanjay Kumar 18.03.08 1,85,011/- 29.03.08 1,85,033/- MRI/Check report dt.15.01.08 21989/08 Rajesh Kumar Garg 18.03.08 3,86,202/- 29.03.08 3,86,224/- MRI/Check report dt.15.01.08 22263/08 Bhagwan Das 18.03.08 2,44,217/- ------ ------- MRI/Check report dt.15.01.08 22674/08 0 Neeraj Sharma 19.03.08 1,86,230/- 29.03.08 1,86,252/- MRI/Check report dt.15.01.08 22262/08 Bhagwan Garg 18.03.08 2,13,083/- 29.03.08 2,13,105/- 1 MRI/Check report dt.16.01.08 22365/08 Mukesh Kumar 18.03.08 1,88,643/- ------- ------- MRI/Check report dt.16.01.08 22368/08 Ram Gopal 19.03.08 2,07,669/- 29.03.08 2 2,07,681/- MRI/Check report dt.16.01.08 22369/08 Manish Kumar 18.03.08 2,09,863/- 29.03.08 2,09,885/- MRI/Check report dt.16.01.08 22370/08 Satya Prakash Sharma 18.03.08 3 1,93,632/- 29.03.08 1,93,654/- MRI/Check report dt.16.01.08 22678/08 Kapoor Chandra 18.03.08 2,07,015/- ------- ------ MRI/Check report dt.16.01.08 21987/08 Giriraj Kishore 4 25.03.08 2,01,501/- 29.03.08 2,01,522 MRI/Check report dt.17.01.08 22260/08 Trilok Chand 18.03.08 3,93,975/- 29.03.08 3,93,997/- MRI/Check report dt.17.01.08 5 22367/08 Saheb Singh ------ ------- 29.03.08 2,37,582/- MRI/Check report dt.17.01.08 22371/08 Rambir Giri 18.03.08 2,06,771/- 29.03.08 2,06,793/- 6 MRI/Check report dt.17.01.08 22373/08 Mukesh 18.03.08 2,22,858/- 29.03.08 2,22,880/- MRI/Check report dt.17.01.08