Remanded

Abhay Tiwari v. Dakshinanchal Vidyut Vitran Nigam Ltd. and 3 Others

Allahabad HC12 Mar 2021WRIC/5155/2021

Case brief

AI extract

What is this about?

This writ petition challenged an assessment order imposing liability and a compounding fee without considering the petitioner's objection to provisional assessment. The High Court directed the respondent to re-evaluate the order after receiving detailed objections. The matter was remanded to the Executive Engineer for a reasoned order. The petition was disposed of.

What did the court decide?

The matter was remanded to Respondent no.2 with directions to allow the petitioner to file objections within two weeks and pass a reasoned order.

Abhay Tiwari Vs Dakshinanchal Vidyut Vitran Nigam… — Service and Employment | Allahabad HC (2021)

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Court No. - 39

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Case :- WRIT - C No. - 5155 of 2021

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Petitioner :- Abhay Tiwari

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Respondent :- Dakshinanchal Vidyut Vitran Nigam Ltd. And 3 Others

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Counsel for Petitioner :- Sarvesh Kumar Dubey,Katyayini Counsel for Respondent :- C.S.C.,Baleshwar Chaturvedi

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Hon'ble Mrs. Sunita Agarwal,J. Hon'ble Deepak Verma,J.

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Heard Ms.Katyayini learned Advocate for the petitioner and Sri Baleshwar Chaturvedi learned counsel for the respondent department.

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The present petition is directed against the assessment order dated 20.5.2019 whereby liability of Rs.4 lakhs and odd and compounding fee of Rs.1,80,000/- has been imposed on the petitioner.

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The contention is that there is a huge difference in the provisional assessment and the final assessment. The petitioner had submitted an objection to the provisional assessment notice but the same has not been considered while passing the final assessment order. The attention of the Court is invited to the provisions of Section 126(3) of Electricity Code, 2003 and Clause 8.1(a)(b) of the U.P Electricity Code 2005 to submit that a due opportunity of hearing was required to be provided by the assessing authority before making final assessment. In case, the assessee requires personal hearing, the same ought to have been granted by the assessing authority. The contention is that the demand notice dated 20.5.2019 had been issued without providing opportunity much less a reasonable opportunity though the petitioner raised an objection to the provisional assessment made by the respondent.

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Learned counsel for the respondent states that the petitioner has a remedy of filing appeal under Section 127 of the Electricity Act but could not place before the Court any recovery citation having been issued pursuant to the final assessment order dated 20.5.2019.

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Having considered the submissions of learned counsel for the petitioner and perused the provisions of Section 126(3) read with Clause 8.1(a)(b) of the U.P Electricity Code, 2005, it is noted that on an objection filed by the assessee to the provisional assessment bill, the authorised officer is under

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obligation to consider the same and provide adequate opportunity of hearing to the assessee before passing final order of assessment, if prayed by him.

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In view of the above, the matter is relegated to the respondent no.2 i.e Executive Engineer, Electricity Urban Distribution Division (EUDD), Kannauj with the following directions:-

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(i) The petitioner may make a detail representation/application raising all his objections to the final assessment order within a period of two weeks along with the copy of this order.

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(ii) In case, such an objection is filed, respondent no.2 would be under obligation to pass a reasoned and speaking order considering all points of objection raised by the petitioner to the assessment order, if any, initiated against the petitioner shall be subjected to the fresh order to be passed by the respondent.

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In case, the petitioner fails to submit his objections within the time given above, it would be open for the respondent to proceed in accordance with law.

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The writ petition is, accordingly, disposed of.

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Order Date :- 12.3.2021 Harshita

Abhay Tiwari v. Dakshinanchal Vidyut Vitran Nigam Ltd. and 3 Others

Case brief

What is this about?

What did the court decide?

Abhay Tiwari v. Dakshinanchal Vidyut Vitran Nigam Ltd. and 3 Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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