Punjab-Haryana High Court
Manager Indian Oil Company vs Pspcl And Ors on 28 August, 2014
Author: K. Kannan
Bench: K. Kannan
ARCHANA ARORA
CWP No. 17645 of 2014 1 2014.09.01 14:26
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IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH
CWP No. 17645 of 2014
Date of decision: August 28, 2014
Manager, Indian Oil Company
....... Petitioner
Versus
Punjab State Power Corporation Ltd. and others
........ Respondents
CORAM: HON'BLE MR. JUSTICE K. KANNAN
Present:- Mr. Amit Sharma, Advocate
for the petitioner.
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K. Kannan, J (oral).
1. The assessment which has been made on alleged un-authorized use on account of theft of energy is always to be construed as assessment under Section 126 of Electricity Act for, Section 135 itself is not a taxing provision in the sense that it authorizes any assessment to be made. Section 135 only qualifies the definition of theft and sets out some actions which are possible such as inspection of the place, disconnection of electricity connection etc. The provisions that allow for a criminal prosecution or compounding the offence which will be availed differently in a different forum are mutually exclusive from an assessment which could be brought in challenge by an appeal under Section 127. The petitioner will take the notice issued to him insofar as it makes a provisional assessment as requiring a reply and force a final order and if he is aggrieved, to prefer an appeal under Section 127. CWP No. 17645 of 2014 2
2. The writ petition is disposed of with liberty to adopt the procedure outlined above. If there is any delay, the same may be considered for exclusion in the light of the time taken by the action of the petitioner in a resort to an appeal before the Electricity tribunal and before this Court.
(K. KANNAN) JUDGE August 28, 2014 archana