N.22Sl 151/CL 15.07.26 DL-09 Ct-07 (S.R.) WPA 14679 of 2026 Sri Swapan Sasmal v. The WBSEDCL & Ors. Mr. Uttam Kumar Bhattacharya Mr. Kinkar Kumar Bhattacharya … for the petitioner. Mr. Sujit Sankar Koley … for the opposite parties. 1. Affidavit of service filed in Court today is taken on record. 2. This writ petition lays challenge to two final orders of assessment both dated April 26, 2023 passed by the Assessing Officer under Section 126 of the Electricity Act, 2003. 3. The said final orders of assessment reveal that the petitioner was enjoying two electricity connections. One was for domestic purposes and the other was for operating a submersible pump. 4. The same reveal that on April 11, 2023, an inspection was conducted by the WBSEDCL authorities when it was found that the petitioner was abstracting electricity dishonestly by way of direct hooking from the nearby low tension overhead line of WBSEDCL. Accordingly, two provisional orders of assessment were passed. 5. Records before this Court reveal that against the said provisional orders of assessment, the petitioner made a representation dated April 17, 2023 (at page 19 of the writ petition) requesting for reduction of the amounts that were demanded by way of the provisional orders of assessment. 6. Upon consideration of the petitioner’s representation and the material on record, the assessing officer ultimately raised a final assessment bill (final order of assessment) on April 26, 2023 thereby calling upon the petitioner to pay the sum, which was raised by way of the provisional orders of assessment. 7. Thereafter, the petitioner made a representation on April 27, 2023, which was considered by the respondent WBSEDCL authorities and disposed of by a letter dated May 11, 2023 indicating that sums of Rs.1,00,295/- and Rs.1,80,138/- were still due and owing from the petitioner in respect of the final order of assessment dated April 26, 2023 that had been issued to the petitioner earlier. 8. It is noticed from the annexures to the writ petition that two criminal cases were also initiated upon the complaint lodged by the WBSEDCL authorities under Section 135 of the Electricity Act, 2003. The said criminal cases being SC(E) 408 of 2023 and SC(E) 409 of 2023 were disposed of by the learned Judge, Special Court, Tamluk by two separate orders both dated July 2, 2025 2 thereby sentencing the petitioner to pay fine of Rs.2,000/- upon recording that the petitioner pleaded “guilty voluntarily without being influenced or pressurized from any corner”. The Court accepted the “plea of guilt being voluntary”. 9. The petitioner has now approached this Court seeking quashment of the final order of assessment dated April 26, 2023. 10. In view of the clear facts of the case as delineated hereinabove, it is now difficult to accept the contention of the learned advocate appearing for the petitioner that the petitioner could not prefer appeal before the appellate authority because the petitioner was ignorant of the law. 11. In any event, the petitioner has pleaded guilty before the Criminal Court and that being so, there is an admission of theft of electricity. Every theft is unathorised use of electricity while the converse may not be true. In such view of the matter, the order passed by the assessing officer under Section 126 of the Electricity Act cannot be interfered with at this stage, all the more so when no appeal was preferred thereagainst within the time prescribed under the 2003 Act. 12. However, since the petitioner has remained without any electricity for a substantial period of time, the petitioner’s request for reconnection may be considered by the WBSEDCL upon payment of 3 the entire dues of the electricity licensee together with late payment surcharge. 13. The electricity authorities shall be free to consider any prayer for installment that may be made by the petitioner before the electricity authority i.e. the respondent WBSEDCL authorities. The said authorities shall intimate to the petitioner the amount required to be paid by the petitioner as on date along with the late payment surcharge. It will be open to the WBSEDCL authorities to consider grant of reconnection upon payment of a particular portion of the entire dues or upon payment of any given number installment that they may consider fit for the petitioner. This Court cannot pass any mandatory order to such effect. 14. With the aforesaid observations, WPA 14679 of 2026 stands disposed of. 15. There shall be no order as to costs. 16. Urgent certified photocopy of this order, if applied for, be supplied as expeditiously as possible. (Om Narayan Rai, J.) 4