Gurmail Singh v. Ld Financial Commissioner Appeals Punjab and Others
Case brief
What is this about?
Writ petitions challenging provisional assessments raised under Section 126 of the Electricity Act for alleged unauthorised use of electricity without opportunity of hearing. The court found the assessments procedurally flawed, quashed them, and permitted fresh proceedings after affording hearing.
What did the court decide?
Provisional assessment and final assessment orders quashed; liberty granted to assess afresh after hearing.