By means of this writ petition, the petitioner has challenged the order dated 20.9.2018 which is an order passed pursuant to direction of this court passed in Writ Petition No.26979 of 2018 judgement dated 21.8.2018. The aforesaid writ petition was filed against the order of assessment dated 12.10.2018 for a sum of Rs.1,20,02,967/assessed towards electricity theft. The petitioner is a commercial unit and is running a factory which is engaged in manufacturing of plastic buckets and briefcases at Industrial Estate Area, Deoria. An inspection was made on 29.5.2018 at 2.15 P.M. and certain discrepancies were found and thereafter according to the procedure prescribed an assessment was made. This order was challenged in the aforesaid writ petition and the writ court granted liberty to the petitioner to file a fresh representation before the Executive Engineer and Executive Engineer was directed to pass a fresh order. Now the order has been passed rejecting the claim of the petitioner holding that petitioner is guilty of electricity theft.