( 1 ) IN this petition, the petitioner has questioned the legality of the demand of Rs. 29,175-90by the respondents against the petitioner.

( 2 ) THE petitioner has come up for preliminary hearing after notice to the respondents. Byconsent of the Counsel appearing for the parties,it is taken up for hearing.

( 3 ) THE impugned endorsement reads:"with reference to the above, I write to state that as a sum of Rs. 29,175-90 has been pointedout as short claim due to less average has beentaken. The amount of the short claims Rs. 29,175-90 may please by paid within 30 days fromthe date of receipt of this letter failing which actionmay be taken to disconnect the installation under Power Supply Rules. "as can be seen from the above endorsement, the amount demanded from the petitioner is on the basis of the audit report. According to the audit report there was a short claim of rs. 29,175-90 from the petitioner and therefore it was being demanded.

( 4 ) THE learned counsel for the petitioner relied on the Judgment of this Court in Writ Petition no. 4821 of 1978, decided on 10-8-1987 in which a view was taken that no amount can be demanded on the basis of the Audit report. The le