IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.541 of 2009 M/S SHANKAR MOTORS PVT.LTD.C-1 Industrial Area Patlilputra, Police Station- Patliputra, District, Patna through its Director Mohan Himatsinghka son of late Ram Jiwan Himatsinghka, resident of C-1 Industrial Area Patliputra, Police Station Patliputra, District- Patna. Versus 1.THE BIHAR STATE ELECTRICITY BOARD through its Chairman, Bihar State Electricity Board, Vidyut Bhavan, Bailey Road, Patna. 2.Executive Engineer, (PESU) Bihar State Electricity Board, Mangles Road, Patna. 3.Electrical Executive Engineer, Electric Supply Division, Patliputra PESU (W), Patna. 4.Assistant Electrical Engineer ( Revenue ) Electric Supply Sub-division Patlilputra, Patna. ----------- For the petitioner: Mr.K.N. Choubey, Senior Advocate Mr.Jitendra Prasad Singh,Advocate For Electricity Board:Mr. Prakash Kumar,Advocate --- 4. 19.3.2009 Learned counsel for the petitioner submits that for the first time along with the counter affidavit filed on behalf of the respondent State Electricity Board, two provisional assessment orders have been annexed as Annexures C and D respectively with respect to which he has the right to file objection before the Assessing Officer under Section 126 of the Electricity Act,2003 as also corresponding provisions of the Bihar Electricity Supply Code, 2007. In the above circumstances, the writ application is disposed of with the direction that the petitioner shall file his objection to the provisional assessment orders before the Assessing Officer within a period of ten days from today, which shall be considered thereafter in accordance with the provisions of the Act and the Supply Code. It is made clear that the authorities of the Board shall not take any coercive step except after complying with the provisions of Section 126 of the Act. VPS ( Ramesh Kumar Datta,J.)