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electricity act of misuse of bill

(Querist) 17 November 2010 This query is : Open 
R/m. i have a case, brief fact of the case are:- on 28-04-2010 a team of N.D.P.L. raided at Mr. A's home and found a shop of tailor is closed on that day and they inspected the entire home and found nothing except that a shop in the front is closed and issued a show cause notice to the owner of the house that he is supply the electricity to the entire house and gave him 7 days time to him and thereafter he explain that he has already a commercial connection regarding this shop but the assessing officer issued a provisional order of assessment of Rs.77090/ and said to Mr. A if he has any objection then he may file withing 7 days his objection regarding this order. Mr. A filed a copy of the commercial bill along with his objection regarding this assessment of u/s 126(1) of electricity act. after received the objection the assessing officer closed the proceeding against Mr.A. but after the 4 months the N.D.P.D. issued bills as misuser/anauthorised user of Rs.1,44,001/-.
now my question is where i approach to rectified this bill ( N.D.P.L. has already refused to do anything.) please tell my where i will fill case against the N.D.P.L. and under which section or provision.
whether i can file suit for declaration and it will be maintainable or not.


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