(An Application Under Articles 226 And ... vs M/S Maa Kirandevi Agro Foods (P) Ltd on 29 October, 2021
It
has been held in the case of Narayan Chandra Kundu Vs. State of West
Bengal and others, reported in AIR 2007 Cal 298 that "....After going
through the provisions contained in Sections 126 and 135 of the Act we
find that the legislature has intended that the Assessing Officer must be a
person who was actually a member of the inspection team at the time of
detecting the pilferage or the unauthorised use of the electricity so that he
can pass the order of assessment not on the basis of papers placed before
him but after actually visiting the site at the time of detection of the
illegality....." In the case of Sri Seetaram Rice Mill (supra), it is held in
paragraph-23 that Section 126 of the Act contemplates the steps to be
taken, which include 'the Assessing Officer is to conduct inspection of the
place or premises and the equipments, gadgets, machines, devices found
connected or used in such place.' (emphasis supplied).