1. This writ petition assails an order of provisional
assessment dated December 16, 2025 passed by the
Assessing Officer under Section 126 of the Electricity
Act, 2003 thereby finding the petitioner liable in a sum
of Rs. 3, 43, 964/-.
2. It is the writ petitioner’s case that the number of
hours and days taken into consideration by the
Assessing Officer while assessing the sum due and
payable for unauthorised consumption of electricity is
not proper.
3. Mr. Halder, submits that the number of days
that have been taken by the respondent CESC
authorities to calculate liability of the petitioner should
have been 52 and not 365.
