2] The Petitioner No.1 is a Company incorporated under the Companies Act, 1956 and is operating a Shopping Complex and Mall known as "City Centre Mall". It is the case of the Company that the Maharashtra State Electricity Distribution Company Limited ("MSEDCL") supplies electricity to the Mall through single point at the meter that stands in the name of the Company. The Company 2/20 ::: Uploaded on - 22/02/2024 ::: Downloaded on - 23/02/2024 05:42:17 ::: WP-11888-2023-J..doc provides electricity to various licensees of the said Mall and the said licensees pay electricity charges as per their usage. No extra charge or premium is claimed by the Company. By an order dated 24/05/2010 passed by the Maharashtra Electricity Regulatory Commission, the requirements and guidelines as regards the manner in which a Distribution Franchisee can be obtained had been laid down. Pursuant thereto, the Company made an application for Distribution Franchisee through the MOU route. On various documents being sought by MSEDCL, the Company claims to have supplied the same after which its application has been pending. On 20/07/2023, spot inspection of the Mall was undertaken by the officers of MSEDCL. It was noted that the Company had installed 1115 KW Solar Unit and 218 submeters at various individual shops. Based on the aforesaid, the Additional Executive Engineer made a query with the Company seeking further documents. The Company submitted its reply on 27/07/2023. Further documents were sought by the Superintending Engineer after which on 07/08/2023, an order of provisional assessment under Section 126(2) of the Indian Electricity Act, 2003 (for short "the Act of 2003") came to be passed by the Assessing Officer. By applying HT-II tariff in commercial category for the period from 16/10/2020, provisional 3/20 ::: Uploaded on - 22/02/2024 ::: Downloaded on - 23/02/2024 05:42:17 ::: WP-11888-2023-J..doc assessment to the tune of Rs 22,91,08,410/-came to be served on the Company. On 17/08/2023, the Company raised an objection to the same and sought time of fifteen days to submit its objection. 3] The Assessing Officer informed the Company through its concerned representative to remain present for personal hearing on 29/08/2023 at 11.30 hours. On the said date, a detailed objection was raised by the Company. Pursuant thereto, on 06/09/2023, an order of final assessment under Section 126(3) of the Act of 2003 came to be served on the Company. It was stated that since no valid document to indicate grant of any permission as distribution franchisee was submitted there was unauthorized use of electricity within the meaning of Section 126 of the Act of 2003. The provisional demand as made was upheld and the final bill for the same amount came to be issued. Being aggrieved by the order of final assessment, the Company has challenged the same in the present Writ Petition.
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