Order Present writ petition has been filed invoking the writ jurisdiction of this Court quashing the final assessment order dated 5.11.2012 passed under Section 126 of the Electricity Act, 2003. 2. Mr. Mittal, learned Senior Counsel for the petitioner has vehemently argued that only provisional bill was supplied to the petitioner and despite repeated request, provisional assessment order and reasoning thereof were not supplied to the petitioner, thereby, depriving him to raise all the objections against the purported assessment. He has further argued that provisions of Electricity Act, and Code were also not complied with, while making assessment under Section 126 of the Act. 3. There is no dispute that the final assessment order, passed under Section 126 of the Electricity Act, 2003, is appealable under Section 127 of the Act. 4. In view of the efficacious alternate remedy, in the shape of statutotry appeal under Section 127 of the Electricity Act, 2003, I am not inclined to entertain this petition to find out the fault in the final assessment order. Moreover, this Court, ordinarily while exercising the jurisdiction under Article 226 of the Constitution of India, should not entertain the petition, wherein, serious questions of facts and calculations are involved. Therefore, the petitioner must approach to the Appellate Authority under Section 127 of the Act, raising all the grounds in the appeal, which are being raised by the petitioner in this Court by way of present petition. 5. At this stage, Mr. Mittal, learned Senior Counsel appearing for the petitioner has submitted that the petitioner is a small unit and final assessment is totally perverse, illegal and on the higher side. He further submits that the petitioner has already deposited Rs. 5 Lacs with the authorities, in compliance of the interim order passed by this Court in the earlier round of litigation. He further submits that asking the petitioner to deposit 50% of the mandatory amount of the final assessment order, as a pre-condition to file the appeal, would be harsh. 6. On the other hand, Mr. Ajit Kumar, learned A.A.G. for the Respondents submits that total assessed amount is Rs. 47,24,568/- and deposit of 50% of the total assessment amount is mandatory to maintain the appeal, in view of Section 127(2) of the Act. Therefore, the petitioner must deposit 50% of the assessed amount, after adjusting Rs. 6. On the other hand, Mr. Ajit Kumar, learned A.A.G. for the Respondents submits that total assessed amount is Rs. 47,24,568/- and deposit of 50% of the total assessment amount is mandatory to maintain the appeal, in view of Section 127(2) of the Act. Therefore, the petitioner must deposit 50% of the assessed amount, after adjusting Rs. 5 Lacs already deposited by the petitioner in compliance of order passed by this court in the earlier round of litigation, to maintain appeal and this Court should not reduce the amount of mandatory deposit to maintain the appeal. 7. The Division Bench of Punjab & Haryana High-Court in L.P.A. No. 1774 of 2012, Taranjit Singh vs. The Commissioner, Patiala Divn., Patiala & Ors. decided on 8.11.2012 was pleased to permit the assessee to prefer the appeal under Section 127 of the Act with irrevocable bank guarantee of Rs. 12 Lacs. 8. In the opinion of this Court, in the peculiar facts and circumstances of the case, interest of justice would be served if the petitioner is directed to file the appeal before the Appellate Authority under Section 127 of the Electricity Act within 30 days from today raising all the points, raised in the present petition. The petitioner shall deposit in cash Rs. 5 Lacs over and above Rs. 5 Lacs deposited earlier by the petitioner, pursuant to the interim order passed in the earlier litigation and irrevocable bank guarantee of Rs.15 Lacs before the Authority. If appeal is filed within 30 days with cash deposit of Rs. 5 Lacs and irrevocable bank guarantee of Rs. 15 Lacs, same shall be decided on merit, in accordance with law, and shall not be dismissed on the ground of limitation. 9. Order accordingly.