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Narayan Chandra Kundu vs State Of West Bengal And Ors. on 7 August, 2007

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 unauthorized 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).
Calcutta High Court Cites 14 - Cited by 10 - B Bhattacharya - Full Document

State Of Punjab vs Davinder Pal Singh Bhullar & Ors.Etc on 7 December, 2011

5. The case law of the Hon'ble Supreme Court is not applicable to the case at hand as Clause-1 (quoted above) of the order of Kerala High Court was not under challenge before the Hon'ble Supreme Court. Further, the co-ordinate Bench of this Court while arriving at the aforesaid conclusion did not take into consideration the ratio already settled by this Court as referred to above.
Supreme Court of India Cites 117 - Cited by 1099 - B S Chauhan - Full Document
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