M/L.106. February 12, 2026. KAUSHIK WPA No. 27524 of 2025 Abdul Hamid & Ors. Vs. The State of West Bengal & Ors. Mr. Mohammad Mahmud … for the petitioner Mr. Suman Ghosh … for the CESC The grievance of the petitioner is directed against an order of final assessment bill dated 28th July, 2025. On behalf of CESC Ltd., it is submitted that this is a case of theft of electricity and the petitioner was found to be unauthorisedly supplying electricity to third parties. In view of the statutory alternative efficacious remedy available to the petitioner, WPA 27524 of 2025 stands dismissed. Liberty is granted to the petitioner to take necessary steps in accordance with law if so advised. (Ravi Krishan Kapur, J.)