2026:UHC:3386 1 HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Single No. 1205 of 2023 05 May, 2026 Kushalpal & others --Petitioners Versus State Of Uttarakhand Through Collector Haridwar & others --Respondents ---------------------------------------------------------------------- Presence:- Mr. Bharat Singh, learned counsel for the petitioners. Mr. Suyash Pant, learned Standing Counsel for the State/respondent nos.1 & 2. Mr. Tapan Singh, learned counsel for the respondent no.3-UPCL. ---------------------------------------------------------------------- Hon’ble Pankaj Purohit, J. (Oral) This writ petition has been filed by the petitioners challenging the final assessment order made by respondent-UPCL. 2. The final assessment has been challenged by the petitioners on the ground that a copy of the provisional assessment was never made available to them, and they were not provided an opportunity to raise objections to the provisional assessment made by respondent-UPCL. 3. Respondent UPCL has filed a counter affidavit along with a miscellaneous application (IA No.2/2026). The same is taken on record. The miscellaneous application thus stands allowed accordingly. In para 7 of the counter affidavit, it has been stated that the order which has been impugned in this writ petition is a final assessment order against which, under Section 127 of the Electricity Act, 2003, an appeal is maintainable, and the 2026:UHC:3386 2 same could be filed before the District Magistrate of the concerned district. 4. In the counter affidavit, it has also been stated that a provisional assessment was prepared by the checking team, and a notice was also given to the petitioners, and objections were invited on the provisional assessment; however, the petitioners neither filed any objection against the provisional assessment nor deposited the assessed amount in the office of UPCL. Thus, respondent no. 3 wrote to the Collector, Haridwar, for recovering the assessed amount from the petitioners, and thereafter, respondent no.2 issued a recovery citation to recover the assessed amount from the petitioners. 5. I have perused the order impugned in the writ petition. There is no manner of doubt in the mind of this Court that the impugned order is a final assessment order whereby liability has been imposed upon the petitioners. Petitioners, without availing the remedy of appeal, have straightaway approached this Court by filing this writ petition. 6. The writ petition is not maintainable in view of the statutory remedy of appeal available to the petitioners. Accordingly, the writ petition is dismissed. However, petitioners are given liberty to challenge the final assessment order before the appellate authority/District Magistrate, Haridwar, by filing an appeal, if so advised. 7. Pending application, if any, stands disposed of accordingly. (Pankaj Purohit, J.) 05.05.2026 AK