13. The next contention of the learned counsel for the petitioner that before making provisional assessment order, it is necessary for the Board to take recourse of Clause 13.4.3 of the Regulation, 2005 and send the meter for testing in a National Laboratory is misconceived. From the plain reading of the provisions contained in Clause 13.4 of the Regulation, 2005, it is clear that the same relates to the testing of the meter, if the meter is defective. The instant case relates to theft of electricity, thus, in this case, provisions of section 135 of the Act will apply. As per section 135 (1A) of the Act, in case of theft, it is open for the Assessing Officer to disconnect the electric connection in the premises and make assessment of the loss and serve a bill upon the consumer (petitioner). Clause 15.8 of the Regulation, 2005, prescribes the method and formula (LxHxFxD) for assessment in case of theft of electricity. 14. From perusal of assessment order as contained in Annexure-11, it appears that the Assessing Officer made assessment applying the aforesaid formula. Thus, prima facie, I find no illegality in the same. The Division Bench of this Court in M/s Shyam Lal Iron & Steel Company (Supra) had approved the aforesaid method of assessment in case of theft. Thus, the contention of learned counsel for the petitioner that the assessment has not been made in accordance with law is not acceptable. However, the aforesaid assessment can be challenged by the petitioner before the Special Court as per provisions contained in Section 154(5)(6) of the Act. At this stage, I do not find any reason to interfere with the aforesaid assessment. 15. In view of the discussions made above, I find no merit in this writ application. Accordingly, the same is dismissed. 16. As noticed above, petitioner has already deposited Rs. 25,00,000/- (rupees twenty-five lacs) vide order dated 18.05.2010, he is directed to deposit rest of the assessed amount within one month from today. If said amount is not deposited by the petitioner, within the aforesaid period, it is open for the electricity Board to disconnect the electric connection of the petitioner's premises and take all other coercive steps for realization of the assessed amount.”
