SWAPAN KUMAR DEY ALIAS DAS Vs. WBSEDCL

JUDGEMENT

(1.) In Re: W.P. 2477(W) of 2019

(2.) It is submitted that the writ petitioner was running a husking mill and using electricity from the supply by the Distribution Company on 03.03.2006 and an inspection was conducted at the writ petitioner's husking mill and it was found that there was theft of electricity. Proceedings under Section 135 were initiated and primarily the proceeding under Section 126 was also commenced.

(3.) The provisional assessment order was passed to the best of the assessment of the Assessing Officer who went to inspect the said premises finding that a sum of Rs. 2,48,991/- was the value of the energy unauthorisedly used.