Neutral Citation No. - 2025:AHC-LKO:18019-DB Court No. - 2 Case :- WRIT - C No. - 3038 of 2025 Petitioner :- Rajveer Singh Respondent :- State Of U.P. Thru. Prin. Secy. Energy Deptt. Lko. And 3 Others Counsel for Petitioner :- Anurag Singh Chauhan,Shameem Jahan Counsel for Respondent :- C.S.C.,Aprajita Bansal Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard. 2. The petitioner challenges the provisional assessment order dated 10.01.2023 and the demand notice dated 19.08.2023, which has been issued as a consequence thereof. 3. Learned counsel for Electricity Corporation admitted that after issuance of the provisional order of assessment dated 10.01.2023, no final assessment order has been passed. The provisional assessment order itself mentions that if the money mentioned therein is not deposited, then the said provisional assessment shall be treated as final assessment and accordingly proceedings for recovery would be initiated. 4. We are of the opinion that this is not the procedure prescribed under Section 126(2) of the Electricity Act, 2003 which envisages an order of provisional assessment which is required to be served upon the the person in occupation or possession or in charge of the place or premises in such manner as may be prescribed. Section 126(3) of the Electricity Act, 2003 envisages an opportunity to such person to file objections against the provisional assessment before the assessing officer, but in this case, the provisional assessment order does not mention that the petitioner is at liberty to file any objection, rather it asks the petitioner to deposit of the amount mentioned therein and if it is not done, then the same would be treated as final assessment order. The provisional assessment is apparently erroneous and contrary to the scheme of Section 126 of the Electricity Act, 2003. 5. We, therefore, provide that the said order shall be treated only as a provisional assessment and the petitioner shall now have an opportunity to file objections to the same within 15 days. If such objections are filed, the same would be considered in terms with the Section 126(3) of the Electricity Act, 2003 and a final assessment order shall be passed, which shall be communicated to the petitioner. If no objections are filed, then it shall be open for the concerned assessing officer to pass a final assessment order accordingly. 6. In view of the aforesaid, we, accordingly, quash the impugned demand notice dated 19.08.2023 contained as Annexure no.2 to the writ petition. However, once a final assessment order is passed, then the consequences shall follow as per law. 7. The writ petition is, accordingly, disposed of. (Om Prakash Shukla, J.) (Rajan Roy, J.) Order Date :- 1.4.2025 Arnima Digitally signed by :- ARNIMA SINGH High Court of Judicature at Allahabad, Lucknow Bench