C o u r t N . 2 2 S l 1 5 1 / C L 10.09.26 D/L Sl-17 Ct. 07 (Samar) W.P.A. 1 WPA 19058 of 2026 < Noor Islam Molla -Vs- The State of West Bengal State Electricity Distribution Company Limited & Ors. Mr. Abhijit Sarkar, Ms. Trisha Saha, …for the petitioner. Dr. Madhusudan Saha Ray, Mr. Debanjan Chatterjee, … for the WBSEDCL. 1. The petitioner challenges an order of provisional assessment passed under Section 126 of the Electricity Act, 2003. 2. Learned advocate appearing for the petitioner submits that the order of provisional assessment has been passed most illegally and the petitioner is not involved in any unauthorised use of electricity. 3. Leaned advocate appearing for the respondent WBSEDCL authorities hands up to Court a letter dated July 10, 2026 singed by one ‘Aasuya Bibi’ and submits that the petitioner is involved unauthorised use of electricity. It is further submitted that a final order of assessment has also been passed on July 10, 2026 and the same has been communicated to the petitioner on July 13, 2026. Copies of the said documents handed up to Court are taken on record. 4. It is next submitted that the recipient of the final order of assessment and the issuer of the letter is the same Aasuya Bibi who is the wife of the 2 petitioner. It is asserted that the same would show that the petitioner was involved in unauthorised use of electricity. 5. It is evident that a final order of assessment has been passed on June 10, 2026 and this writ petition has been filed on July 29, 2026. The writ petition itself is misconceived. 6. A final order of assessment passed under Section 126 of the 2003 Act is challengeable in appeal before the Appellate Authority under Section 127 thereof. This writ petition is therefore not entertained. 7. However, since the writ petition has been filed within the period of limitation for preferring appeal, if the petitioner prefers the appeal before the Appellate Authority under Section 127 of the Act within ten days from date upon putting in the required statutory pre-deposit, paying the appeal frees and complying with all formalities then the petitioner’s appeal will be entertained on merits without raising the bar of limitation. 8. With the aforesaid observations, WPA 19058 of 2026 stands disposed of. No Costs. 9. 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.) 3