25.08.2026 Item No.20 (DL) Court No.07 (Susanta) IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION W.P.A. 17981 of 2026 < Azibar Kayal -Vs- The State of West Bengal State Electricity Distribution Company Limited & Ors. Mr. Raja Biswas, …for the petitioner. Mr. Sujit Sarkar Koley, ….for the WBSEDCL. 1. This writ petition assails an order of provisional assessment dated June 11, 2026 passed by the Assessing Officer under Section 126 of the Electricity Act, 2003. 2. Learned advocate appearing for the petitioner submits that during the pendency of the writ petition, the petitioner has also received the final order of assessment on July 23, 2026. 3. The principle ground of challenge to the order of provisional assessment is that the Assessing Officer lacked jurisdiction to pass the impugned order inasmuch as the petitioner is a resident of a locality under the jurisdiction of the Jibantala Police Station, District South 24- Parganas while the order has been passed by the Assessing Officer who is the Station Manager under the District North24-Parganas. 2 4. Mr. Koley, learned advocate appearing for the WBSEDCL authorities submits that while it is true that the petitioner is a resident of a locality under the District of South 24-Parganas yet, the petitioner was found using electricity unauthorizedly from a place which falls within the District of North 24-Parganas inasmuch as the petitioner’s residence and the place wherefrom the electricity was being drawn unauthorizedly are only separated by a road and the said road forms the border of the two Districts (i.e. North and South 24 Parganas). 5. The point of jurisdiction raised by Mr. Biswas has been sufficiently answered by Mr. Koley learned advocate appearing for the WBSEDCL authorities. 6. An order passed under Section 126 of the 2003 Act is assailable in appeal before the Appellate Authority under Section 127 thereof and as such the petitioner should approach the appellate authority. 7. Although, existence of an alternative remedy is not as bar to exercise the writ jurisdiction, yet, in the facts of the present case where there is neither any public land element involved nor the case falls within any of the exceptions justifying interference under Article 3 226 of the Constitution of India, the present writ petition is not entertained. 8. However, since petitioner has approached this Court by way of the present writ petition at a time when an appeal, if filed, would have been treated as within time in terms of Section 127 of the 2003 Act, therefore if the petitioner files an appeal within a fortnight from date upon making the requisite statutory pre-deposit and paying requisite fees, the said appeal would be entertained by the appellate authority on merit without raising the bar of limitation. 9. W.P.A. 17981 of 2026 stands disposed of. No costs. 10. Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities. (Om Narayan Rai, J.)