ORDER R.K. Merathia, J. 1. Mr. Ajit Kumar, appearing for the petitioner, submitted that on 13.5.2008, meter reading was taken. An inspection was made on 26.5.2008. Board alleged theft and unauthorised use of electricity. A first information report was lodged and line was disconnected on the same day alleging loss to the Board to the tune of Rs. 41,25,128.00. But even after the expiry of a long time, no order of provisional assessment has been served on the petitioner in terms of Section 126 of the Electricity Act, 2003 (for short "the Act"). He relied on AIR 2006 Cal 65 Kawsar Ali etc. 2. Mr. J. Dubey, appearing for the Jharkhand State Electricity Board (for short "the Board") submitted that though the petitioner applied and accordingly load of 135 KVA was sanctioned under Memo No. 977 dated 19.6.2007 but the petitioner failed to comply with the formalities and, therefore, the said sanction remained on paper. He further submitted that though the sanctioned load of the petitioner was 79 KVA but the actual load was found to be 143.02 KVA and, therefore, a bill has been raised on the load of 143.02 KVA for Rs. 41,25,128.00, which is final under the provision of Section 126 of the Act. He produced copy of a Bill for the said amount. On the Bill, it is written "FIR on 26.5.2008". 3. In reply, Mr. Ajit Kumar submitted that it is true that the load of 135 KVA was sanctioned by the said letter but the petitioner did not comply with the formalities and, therefore, the sanctioned load of the petitioner remained as it is, but petitioner was not drawing extra load. 4. Section 126 of the Act, inter alia, provides that if on an inspection of any place or premises, or after inspection of records, the assessing officer comes to the conclusion that there has been unauthorised use of electricity, he shall provisionally assess to the best of his judgment the electricity charges payable and such order is required to be served upon the persons concerned, who will be entitled to file objection, if any, before the assessing officer, who will pass final order of assessment after affording a reasonable opportunity of hearing to such person, within thirty days from the date of service of such order of provisional assessment. The period for which such assessment is to be made is provided in Sub-section (5) of Section 126 of the Act. As per Explanation (a) "assessing officer" means an officer of a State Government or Board or licensee, as the case may be, designated as such by the State Government. As per Section 127 of the Act, appeal lies against the order of final assessment before the Chief Electrical Inspector, Government of Jharkhand. Section 135 of the Act, inter alia, provides for punishment for theft of electricity. Section 135(1-A) gives power of disconnection and lodging of first information report. The last proviso to Section 135(1-A) reads as follows: Provided also that the licensee or supplier, as the case may be, on deposit or payment of the assessed amount or electricity charges in accordance with the provisions of this Act, shall, without prejudice to the obligation to lodge the complaint as referred to in the second proviso to this clause, restore the supply line of electricity within forty-eight hours of such deposit or payment. It appears from the joint reading of Section 126 with Section 135(1-A) that the Assessing Officer can assess the amount in the case of unauthorised use and in the case of theft of electricity also. While doing so, he exercises quasi-judicial power. 5. It was informed at the Bar that the officer(s) were already designated as Assessing Officer(s) prior to the said meter reading and inspection, but the respondents have not produced any order of provisional/final assessment. The amount of alleged loss to the Board stated in the First Information Report cannot be said to be a provisional/final assessment made by the Assessing Officer under Section 126 of the Act. Meter-reading was done on 13.5.2008 and inspection was done on 26.5.2008, but it is also not known for whose benefit the provisional and final assessment was not done for a long period. 6. In the circumstances, the respondents are directed to move the competent Assessing Officer. The Assessing Officer will pass order of provisional assessment and serve a copy of the same on the petitioner. This exercise should be completed within two weeks from today. The petitioner may file his objection within one week thereafter. 6. In the circumstances, the respondents are directed to move the competent Assessing Officer. The Assessing Officer will pass order of provisional assessment and serve a copy of the same on the petitioner. This exercise should be completed within two weeks from today. The petitioner may file his objection within one week thereafter. After giving reasonable opportunity of hearing to the petitioner and the Board, the Assessing Officer will pass a reasoned order of final assessment as early as possible and preferably within four weeks thereafter. The parties will co-operate. 7. Till final assessment is made, if the petitioner deposits a sum of rupees ten lacs, the electrical line will be restored within forty eight hours. Such deposit will be subject to the final assessment. 8. It is made clear that this Court has not gone into the merits of the rival contentions of the parties. This order has been passed as an interim arrangement between the parties till final assessment is made. This order, will not prejudice the parties in any proceedings, and will not effect their rights and obligations under the law. 9. With these observations and directions, this writ petition is disposed of. However, no costs. Writ petition disposed of.