IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.18167 of 2009 1. RAJESH KUMAR SINGH, PROPRIETOR, RAJ CHEMICAL WORKS S/O KRISHNA BIHARI SINGH R/O HARIPUR COLONY DIGHA GHAT, P.S. DIGHA DISTT.- PATNA VERSUS 1. THE BIHAR STATE ELECTRICITY BOARD THROUGH ITS CHAIRMAN, VIDYUT BHAWAN, BAILEY ROAD, PATNA 2. THE SECRETARY, BIHAR STATE ELECTRICITY BOARD, VIDYUT BHAWAN, BAILEY ROAD, PATNA 3. GENERAL MANAGER CUM CHIEF ENGINEER, P.E.S.U. AREA, MANGLES ROAD, PATNA 4. ELECTRICAL SUPERINTENDING ENGINEER, ELECTRIC SUPPLY CIRCLE, P.E.S.U. (WEST) PATNA 5. ELECTRICAL EXECUTIVE ENGINEER, ELECTRICITY SUPPLY DIVISION, DANAPUR 6. ASSISTANT ELECTRICAL ENGINEER-CUM-ASSESSING OFFICER, ELECTRIC SUPPLY SUB DIVISION, DIGHA, PATNA ----------- 02 12.01.2010 The petitioner’s premises were inspected and allegedly on ground of seal tampering a theft case was instituted in terms of Section-135 of the Indian Electricity Act. Pursuant thereto, petitioner was served with a provisional assessment bill dated 16.11.2009 for Rs.3,19,530/- (Annexure-3/1). Petitioner was then communicated under memo no.609 dated 16.11.2009, the order of provisional assessment pointing out that if petitioner had any grievance, petitioner should immediately represent. Apparently, as bill has already been served, petitioner came to this Court straight way. In my view, petitioner has moved this Court at the very initial stage is misconceived, as required by Section-126 of the Indian Electricity Act. Once petitioner has been communicated the provisional assessment, he has to file his objection, after considering the objection and hearing the - 2 - petitioner, a final assessment has to be arrived at. It is only thereafter that a bill can be issued. No bill can be issued prior to final assessment, as the statute itself makes the provisional assessment subject to the adjudication and final assessment. Once final assessment is made then petitioner has a right to file statutory appeal in terms of Section-127 of the Act, which ultimately would be subject to the determination of the criminal Court under Section-154 of the Act. Thus, while setting aside the provisional electricity bill served on the petitioner, as aforesaid, I direct the petitioner to immediately file his objection as to the provisional assessment and the assessing authority would make a final assessment after considering the objections and hearing the petitioner. Petitioner would then have remedy, as indicated above. With these observations and directions, the writ petition is disposed of. Trivedi ( Navaniti Prasad Singh, J. )