MATESHWARI MARBLES PVT. LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The present writ petition has been preferred against provisional assessment order/demand notice dated 10.08.2019 issued by the respondent No.3, whereby the petitioner has been asked to deposit an amount of Rs.10,10,371/-.

(2.) Narrating the facts briefly Mr. Bishnoi, learned counsel for the petitioner submitted that on 08.08.2019 a surprise inspection of the petitioner's electricity meter was conducted. Petitioner's meter is installed at about 500 ft. from petitioner's factory and during such inspection the respondents have allegedly found a hole and tempering with the meter. In furtherance of the inspection so made, a notice dated 10.08.2019 was issued to the petitioner and the Provisional Assessment of VCR No.23/12261 dated 08.08.2019 was made and a demand of Rs.9,14,371/- along with compounding charges of Rs.96,000/- was raised.

(3.) It is the case of the petitioner that against the provisional assessment so made, the petitioner has filed objection and representations before the respondents, followed by a notice for demand of justice dated 31.08.2019, yet neither petitioner's representations have been decided nor an order of final assessment has been passed.