(1.) This appeal being MAT No. 341 of 2019(Md. Subhan vs. The State of West Bengal &Ors.) is at the instance of Md. Subhan, the writ petitioner. The appellant/writ petitioner has challenged the final order dated 29th October, 2018 passed by the Assessing Officer, under the Electricity Act, 2003 (hereinafter referred to as the said 'Act'). The writ petition was disposed of by an order dated 20th February, 2019, the relevant portion whereof is set out hereunder:-
(2.) Cesc Limited, the licensee and two of its officers who are the respondents in the writ petition have also preferred a separate appeal challenging a portion of the self same order dated 20th February, 2019 by and under which the learned Judge has allowed Md. Subhan to file an appeal under the provisions of Section 127 of the said Act by depositing less than 50% of the amount provisionally assessed by the Assessing Officer.
(3.) Since both the appeals arise out of the same order by consent of parties the two appeals are heard together and is disposed of by a common order.