JUDGMENT :

1. The petitioner is before this Court under Article 226 of the Constitution of India praying for a writ of certiorari to quash the impugned memorandum (Annexure-L) bearing No.PoAa/Jada/CB.Memo/36/2019 dtd. 7/8/2019 issued by the 3rd respondent and for a writ of mandamus directing the 4th respondent to consider the objections (Annexure-C) dtd. 13/11/2019 to the "Back Billing notice and thereafter to pass final assessment order as required under Sec. 126 (3) of the Electricity Act, 2003 (for short 'the Act').

2. Heard Sri K. Srinivasa, learned counsel for the petitioner and Sri G.C. Shanmukha, learned counsel for the respondents 1 to 4. Perused the writ petition papers.

3. Learned counsel for the petitioner would submit that the power was sanctioned to the petitioner's premises bearing RR. No. AKLHT 305 with sanctioned load of 500 KVA. The petitioner was engaged in the business of manufacture and supply of tiles and civil contract works. It is submitted that on 25/9/2019 the 3rd respondent inspected the petitioner's premises and it is alleged that the petitioner is dishonestly and unauthorizedly using the power sanctioned for other than the purpose for which it was sanctione