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Judgment
This intra Court appeal has arisen out of the order dated 9th March, 2021 passed by the learned Single Judge on a writ petition wherein the learned
Single Judge refused to entertain the writ petition upon consideration of the fact that in terms of the relevant provisions of the law, there is availability
of alternative remedy.
The learned Single Judge also held that in view of the existence of the alternative remedy, the prayer as made on behalf of the writ
petitioners/appellants for consideration of representation in view of the assessment made vide order dated 31st July, 2019 is not permissible and
accordingly, the writ petition was dismissed.
The writ petitioners/appellants being aggrieved by the said order of the learned Single Judge has preferred the present appeal and we have heard Mr.
Ghosh, learned Advocate representing the petitioners/appellants as well as Mr. Sujit Sankar Koley, learned Advocate representing the Distribution
Company.
The subject matter of challenge is the order dated 31st July, 2019 issued by the Assessing Officer and Station Manager, Mogra C.C. Centre whereby
an assessment was made to the tune of Rs. 14,88,978/-(Rupees Fourteen Lacs Eighty Eight Thousand Nine Hundred Seventy Eight) only requiring the
petitioners/appellants to pay the said amount on the basis of final assessment and there was an allegation of unauthorised use of electricity by the writ
petitioners/appellants.
During the course of hearing on behalf of the writ petitioners/appellants, it has been submitted that if they are allowed to put in the finally assessed
sum in equal instalments in favour of the Distribution Company in that event they are willing to make necessary payments which is opposed by the
learned Advocate representing the Distribution Company.
Considering the ongoing pandemic situation due to COVID-19 it is efficacious to restore the business of the appellants upon payment of dues; we find
it proper to permit them to make payments of the assessed sum as made vide the said order dated 31st July, 2019 in instalments.
However, we make it clear that allegation of unauthorised use of electricity as made by the Distribution Company is not gone into by us in the present
appeal. The appropriate proceeding can be initiated with regard to such allegation in accordance with law, if so advised.
Accordingly, we direct the appellants to pay Rs. 4,00,000/- (Rupees four lacs) only being the first instalment within 7th of July, 2021 to the
respondent/Distribution Company.
The rest of the assessed amount of Rs. 14,88,978/-(Fourteen Lacs Eighty Eight Thousand Nine Hundred Seventy Eight) only to be paid in two equal
instalments within 7th day of each succeeding calendar month i.e. August, 2021 and September, 2021.
It is further directed that upon payment of the first instalment of Rs. 4,00,000/- (Rupees four lacs) only within 7th of July, 2021, the concerned
Authority of the Distribution Company is directed to restore the supply of electricity to the appellants'/petitioners' factory upon payment of necessary
reconnection charges and other necessary charges, if any, and upon completion of all other formalities, within forty eight hours thereafter.
However, we make it clear that in default of making payment as directed above, this order shall stand vacated.
With the consent of the parties, both the appeal and application are treated as on the day's list and disposed of by common order.
MAT 433 of 2021 with CAN 1 of 2021 stand disposed of and the impugned order of the learned Single Bench is set aside.
Affidavit of Service filed in Court today be retained with the record.
All parties shall act in terms of the copy of the order downloaded from the official website of this Court.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties on compliance of necessary formalities.