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2019 DIGILAW 2638 (RAJ)

Mateshwari Marbles Pvt. Ltd. v. State of Rajasthan

2019-10-03

DINESH MEHTA

body2019
JUDGMENT : Dinesh Mehta, J. 1. The present writ petition has been preferred against provisional assessment order/demand notice dated 10.08.2019 issued by the respondent No. 3, whereby the petitioner has been asked to deposit an amount of Rs. 10,10,371/-. 2. Narrating the facts briefly Mr. Bishnoi, learned counsel for the petitioner submitted that on 08.08.2019 a surprise inspection of the petitioner's electricity meter was conducted. Petitioner's meter is installed at about 500 ft. from petitioner's factory and during such inspection the respondents have allegedly found a hole and tempering with the meter. In furtherance of the inspection so made, a notice dated 10.08.2019 was issued to the petitioner and the Provisional Assessment of VCR No. 23/12261 dated 08.08.2019 was made and a demand of Rs. 9,14,371/- along with compounding charges of Rs. 96,000/- was raised. 3. It is the case of the petitioner that against the provisional assessment so made, the petitioner has filed objection and representations before the respondents, followed by a notice for demand of justice dated 31.08.2019, yet neither petitioner's representations have been decided nor an order of final assessment has been passed. 4. It has been pointed out that the petitioner's electricity supply has been disconnected from the date of such inspection i.e. from 08.08.2019, which has resulted in closure of petitioner's production. Mr. Bishnoi argued that petitioner's right to do business, guaranteed under Article 19 (1) (g) of the Constitution of India, has been infringed. 5. In support of his arguments, learned counsel for the petitioner relied upon the judgment of this Court in the case of M/s. Shiv Parwati Marble & Etc vs.. Ajmer Vidhyut Vitaran Nigam Ltd., Ajmer & Anr. reported in AIR 2010 (Raj.) 86 . 6. In view of the facts obtaining in the case, it is deemed expedient and hence ordered that the respondent No.3-Executive Engineer (CVS), AVVNL, Rajsamand or any other competent authority shall decide petitioner’s objection/representations filed in response to demand notice dated 10.08.2019 and pass appropriate order/final assessment order, within a period of 15 days from placing a certified copy of the order instant. 7. Needless to observe that after passing of the final order of assessment/the petitioner shall be free to avail statutory remedy available under the law. 8. The writ petition stands disposed of with the above direction. The stay application is also disposed of.