N.22Sl 151/CL 02.09.26 DL-07 Ct.-07 (S.R.) WPA 22817 of 2026 Ranajit Bag v. The State of West Bengal & Ors. Mr. Jayanta Mitra … for the petitioner. Mr. Falguni Bandyopadhyay Mr. Sourav Sengupta … for the State. Mr. Sujit Sankar Koley … for the WBSEDCL. 1. This writ petition assails a final order of assessment passed under Section 126 of the Electricity Act, 2003. 2. The final order of assessment was passed on February 7, 2020. 3. A document dated July 25, 2022 appearing at page 14 of the writ petition indicates that the petitioner had prayed for and was granted the benefit of paying the bill in respect of the final assessment order in instalments. The said document reveals that the first instalment to the tune of Rs.1,00,000/- was paid on July 25, 2022 by the petitioner. 4. The writ petition reveals that the order of provisional assessment was passed on October 30, 2018 (at page 16 of the writ petition) and the provisional assessment order itself was treated as final assessment order since the petitioner did not raise any objection. 5. A final assessment order passed under Section 126 of the 2003 Act is assailable before the Appellate Authority under Section 127 thereof. In any event, since the petitioner has evidently accepted the final order of assessment and no appeal has been preferred against the same, a writ petition against the final assessment bill cannot be entertained, that too at this distance in time. 6. WPA 22817 of 2026 is not entertained. 7. The petitioner shall, however, be free to take such steps as may be available to the petitioner in law. 8. With the above observations, WPA 22817 of 2026 stands disposed of. There shall be no order as to costs. 9. Urgent certified photocopy of this order, if applied for, be supplied as expeditiously as possible. (Om Narayan Rai, J.) 2