Having heard the Ld. Counsels for the Parties on 17.02.14 on the maintainability petition filed by the O.P on 17.02.14 in the C.D Misc. case No.2 of 2014 and upon perusal of materials available on the record, we noticed that the instant C.D case filed against the O.P challenging the provisional assessment under Section 126(i) and 126 (ii) of Electricity Act, 2003 for unauthorised use of electricity, which was alleged to have detected on spot verification by the O.P and his team on 28.12.13. In order to prove his case as to non-maintainability of the case, the O.P referred a reported decision of the Hon’ble Supreme Court dated 12.12.2011 as reported in 2013 (3) CPR-670 SC and 2013 (ii) CLR (SC)-365 in case of U.P Power Corporation Ltd. and others Versus Anis Ahmed, where in at para-47 (ii), it was held that:

                                            “A complaint against the assessment made by assessing officer under section-126 or against the offences committed under section 135 to 140 of the Electricity Act, 2003 is not maintainable before a Consumer Forum.”

                                            Keeping our all regards to the aforesaid observations of the Hon’ble Supreme Court in the aforesaid decided case, we unanimously hold that the present complaint is not maintainable in this Forum and accordingly, without going to the merit of the case, we dismiss the complaint rendering liberty to the Complainant to pleadged his grievance in the appropriate court of law and the delay so shall be caused during the process needs to be ignored.