Order Learned counsel for the petitioner submits at the outset that the appeal, which was pending before the appellate authority, has since been disposed of by order dated 5.12.2008 and the final assessment amount as per the appellate authority in respect of the amount payable by the petitioner has come down to Rs. 4,74,744/- from the earlier amount of provisional assessment of Rs. 42,66,840/- as made by the Respondent-authorities. Expressing his anguish, learned counsel for the petitioner would submit that the above order of. the appellate authority, whereby the amount of provisional assessment has been slashed by as much as more than 10 times, only indicates the highhandedness of the Respondents-authorities, and the arbitrary manner in which provisional assessments at highly inflated amounts are made, causing undue harassment to the consumers. 2. Learned counsel for the Respondents-J.S.E.B. submits that though the petitioner had deposited some post-dated cheques towards payment of the demanded amount of the provisional assessment, but as informed, one out of the several postdated cheques, has been dishonored and no payment has been obtained on the post-dated cheques by the Respondents Board. 3. Learned counsel for the petitioner interjects to clarify that an amount of Rs. 21,33,420/-, which was 50 per cent of the total demanded amount, has since been encashed by the Respondents to the definite knowledge of the petitioner. As regards the remaining two post-dated cheques, the Respondent-Board should refund the same, if not already encashed. 4. Considering the above facts and circumstances, since the appellate authority has already passed an order directing the Respondent-Board to refund the excess amount of money, which the Respondent-Board has received from the petitioner, no order on the same needs to be passed. The Respondent-Board shall refund the un utilised post-dated cheques to the petitioner. 5. Before concluding, this Court also takes a serious note on the facts of this case and to record its observation that while making provisional assessment, the concerned authorities of the Respondents Board should act with proper discretion, and reasonableness, with an entirely objective, unbiased and judicious approach. 6. With the above observations, this C.M.P. stands disposed of.