https://www.taxtmi.com/caselaws?id=465938 A Government company treated as a deemed licensee under the Electricity Act could validly be notified as an assessing officer, so the notification appointing DVVNL officers under Section 126 was upheld. However, DVVNL was held not to be a separately notified Government Electrical Undertaking under the U.P. Government Electrical Undertaking (Dues Recovery) Act, 1958, and its Executive Engineer was not a prescribed authority under that Act, making the recovery notices invalid. The Court also held that provisional assessment for unauthorised use of electricity must follow disclosure of material, adequate reply time, a personal hearing, and a speaking order; the impugned proceedings failed that procedure and were quashed. en-us Fri, 18 Jul 2008 00:00:00 +0530 Fri, 16 Jan 2026 17:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465938 A Government company treated as a deemed licensee under the Electricity Act could validly be notified as an assessing officer, so the notification appointing DVVNL officers under Section 126 was upheld. However, DVVNL was held not to be a separately notified Government Electrical Undertaking under the U.P. Government Electrical Undertaking (Dues Recovery) Act, 1958, and its Executive Engineer was not a prescribed authority under that Act, making the recovery notices invalid. The Court also held that provisional assessment for unauthorised use of electricity must follow disclosure of material, adequate reply time, a personal hearing, and a speaking order; the impugned proceedings failed that procedure and were quashed. Case-Laws Indian Laws Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465938