CWP-34049-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Serial No.105 CWP-34049-2025 Decided on:08.07.2026 M/s Kailash Rice Mills . . . Petitioner Versus Uttar Haryana Bijli Vitran Nigani Limited and others . . Respondents CORAM: HON'BLE MR. JUSTICE TRIBHUVAN DAHIYA Present: Mr. Govind Chauhan, Advocate for the petitioner. Mr. Bhupender Singh, Advocate for the respondents. TRIBHUVAN DAHIYA, J.(ORAL) The petition has been filed inter alia seeking a writ of certiorari quashing the impugned notice/memo dated 02.11.1991, Annexure P-1, issued by respondent no.4, vide which he petitioner was directed to deposit `87,081 as assessment charges. 2. Learned counsel contended that the impugned notice/memo has been issued without granting any opportunity of hearing to the petitioner and is therefore in violation of law laid down by this Court vide judgment dated 13.03.2026 rendered in Rattan Singh and others v. State of Haryana and others, 2026 NCPHHC39532, which specifically holds that ‘the Assessing Officer while framing assessment under Section 126 or 135 is required to comply with principles of natural justice. He is required to supply adverse MEHAK HURIA 2026.07.16 12:29 I attest to the accuracy and integrity of this order/judgment CWP-34049-2025 -2- material to the consumer. He is further required to grant opportunity of hearing before passing order.’ 3. Learned counsel for the respondents is not in a position to dispute the facts and submits that fresh orders, if required, will be issued after affording due opportunity of hearing to the petitioner in compliance with the directions issued in the aforementioned judgment. 4. The petition is accordingly disposed of by setting aside the impugned notice/memo dated 02.11.1991, granting opportunity to the respondents to pass fresh orders in compliance with the Principles of Natural Justice. (TRIBHUVAN DAHIYA) 08.07.2026 JUDGE Mehak Whether reasoned/speaking? Yes/No Whether reportable? Yes/No MEHAK HURIA 2026.07.16 12:29 I attest to the accuracy and integrity of this order/judgment