IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD SEPTEMBER 2009 / 1ST ASWINA 1931 WP(C).No. 26688 of 2009(E) -------------------------- PETITIONER(S): --------------- HOTEL GEO, THOPPUMPADY, KOCHI - 5, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, RAJEEV XAVIER. BY ADV. SRI.BLAZE K.JOSE RESPONDENT(S): --------------- 1. KERALA STATE ELECTRICITY BOARD, VYDHUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM. REPRESENTED BY ITS CHAIRMAN. 2. THE SPECIAL OFFICER (REVENUE) KSEB, VYDHUTHI BHAVAN, PATTOM PALACE P.O., THIRUVANANTHAPURAM. 695 004. BY ADV. MR. P.P.THAJUDEEN, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J ............................................... W.P(C) No. 26688 of 2009 ................................................. Dated this the 23rd day of September, 2009 J U D G M E N T The petitioner has filed this writ petition challenging proceedings for recovery of penalty for alleged unauthorised additional load detected on 10.11.2006, taking the contention that in view of Section 56(2) of the Electricity Act, 2003 the demand is barred by limitation. Now the petitioner by I.A. No. 11661 of 2009 brings to the attention of this court, Ext.P9 assessment order passed subsequent to filing of this writ petition, wherein it is stated that the assessment is for the period from 7/07 to 4/08, in which case it would be within time. Petitioner's contention is that in Ext.P6 demand this fact has not been stated and therefore Exts.P6 and P9 are contradictory. 2. The learned Standing Counsel for the Electricity Board submits that under Section 126(3) of the Electricity Act, 2003 the petitioner has got a right to file objections against Ext.P9 before the Assessing Officer, in which event the Assessing Officer is liable to consider the objections and pass final orders W.P(C) No. 26688 of 2009 -2- in the matter. 3. In the above circumstances, the writ petition is disposed of with the following directions: 4. The petitioner shall file his objections to Ext.P9 before the Assessing Officer within two weeks from today. On receipt of the same, the Assessing Officer shall consider the same and pass appropriate orders dealing with the objections of the petitioner, after affording an opportunity of being heard to the petitioner. Till final orders are thus passed coercive recovery proceedings for the recovery of the amount in dispute shall be kept in abeyance. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE rhs