AD. 7. March 9, 2022. MNS. (Through Video Conference) WPA No. 10009 of 2009 CESC Limited and another Vs. Deputy Chief Engineer, CRM, West Bengal State Electricity Distribution Company Limited and others Mr. Subir Sanyal, Mr. Rishav Dutta, Mr. Soumalya Ganguly …for the petitioners. Mr. Sujit Sankar Koley …for the WBSEDCL. The instant writ petition at the instance of the CESC Limited is directed against an order dated March 19, 2009 passed by the appellate authority in an appeal under Section 127 of the Electricity Act, 2003 (in short ‘2003 Act’). The final order of assessment was passed on December 4, 2008 by the Assessing Officer directing the respondent no. 2 to pay total electricity charges, including fixed charge and electricity duty, for unauthorized use of electricity assessed at Rs.19,913.14. The respondent no. 2 preferred an appeal under Section 127 of the 2003 Act and the appellate authority, by order dated March 19, 2009 set aside the final order of assessment on the ground that copy 2 of the inspection report and the seizure list were not given to the respondent no. 2. Mr. Sanyal, learned Advocate appearing for the petitioner draws the attention of this Court to the intimation dated November 12, 2008, which was served upon the respondent no. 2, and contends that the finding of the inspection report was clearly stated in the said intimation. He thus contends that the respondent no. 2 upon being served with the said intimation was well aware as to what transpired during such inspection and as such, he cannot be said to be prejudiced in any way for alleged non- supply of the inspection report to him. He further submits that since no articles were seized, there is no question of issuance of any seizure list, as observed by the appellate authority. Mr. Sanyal also submits that the amount, which was directed to be paid by the order dated December 4, 2008 has also been paid by the respondent no. 2 by three instalments. The first of such instalment was paid on May 11, 2010, the second instalment was paid on August 20, 2010 and the third one was paid on October 27, 2010. In spite of notice the respondent no. 2 is not represented. However, the appellate authority is represented by its learned Advocate. This Court finds that the findings of the inspection report was mentioned in the intimation 3 dated November 12, 2008 and the respondent no. 2 was aware of the findings of such inspection which forms the basis of the assessment made on account of unauthorised use of electricity. Thus, it cannot be said that the respondent no. 2 was in any way prejudiced for non-supply of the inspection report. Since it has been submitted by Mr. Sanyal that no articles were seized and it is also the case of the respondent no. 2 that no articles were seized, this Court is of the considered view that the question of issuance of the seizure list in the instant case does not arise. Thus, for the reasons as aforesaid, this Court is of the view that the principles of natural justice was not violated when the final order of assessment was passed by the Assessing Officer on December 4, 2008. Furthermore, the amount assessed in the final order of assessment has already been paid by the respondent no. 2 which shows that he has accepted the order dated December 4, 2008 and this might be the reason for not contesting the instant writ petition by the respondent no. 2. For the reasons as aforesaid, this Court is of the view that the order passed by the appellate authority on March 19, 2009 is required to be set aside and the same thus stands set aside. The final order of assessment passed by the Assessing Officer on December 4, 2008 is restored 4 and it is observed that since the amount assessed in the said order has already been paid, nothing further shall be realized from the respondent no. 2 pursuant to the order dated December 4, 2008. For the reasons as aforesaid, WPA No. 10009 of 2009 is allowed without, however, any order as to costs. Urgent photostat certified copies of this order, if applied for, be made available to the parties upon compliance with the requisite formalities. (Hiranmay Bhattacharyya, J.)