C o u r t N . 2 2 S l 1 5 1 / C L 11.09.26 D/L Sl-02 Ct. 07 (Samar) W.P.A. 1 WPA 17454 of 2026 < Nazrul Molla -Vs- The State of West Bengal & Ors. Mr. Raja Biswas, Ms. Trisha Saha, …for the petitioner. Mr. Debjit Mukherjee, ….for the WBSEDCL. 1. The petitioner assails a final assessment order dated June 03, 2003 passed by the Assessing Officer under Section 126 of the Electricity Act, 2003. 2. The only point urged by the petitioner is that the Assessing Officer did not have jurisdiction to pass the order impugned inasmuch as the petitioner is a costumer under the Jibantala Customer Care Centre of WBSEDCL but the assessment order has been passed by the Assessing Officer of the Minakhan Customer Care Centre. 3. Today, it is submitted by the learned advocate appearing for the petitioner that the petitioner is a customer under the Minakhan Customer Care Centre. 4. Mr. Mukherjee, learned advocate appearing for the respondent WBSEDCL authorities submits that the petitioner is actually a Customer having his house at the border of Minakhan Customer Care Centre 2 and Jibantala Customer Care Centre but he was found using electricity unauthorizedly by means of direct hooking from the nearest low tension over head line of WBSEDCL under the jurisdiction of Minakhan Customer Care Centre. 5. In whatever way the matter is looked at, the point of the Assessing Officer lacking jurisdiction loses foundation immediately. 6. An order passed by the Assessing Officer under Section 126 of the 2003 Act is assailable in appeal before the Appellate Authority under Section 127 of the 2003 Act. The writ petition is therefore totally is misconceived. 7. The writ petition has been filed after expiry of the time within which, an appeal could have been validly lodged. In such view of the matter, no order can be passed on this writ petition. 8. Accordingly, WPA 17454 of 2026 stands dismissed. 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.)