( 1 ) THIS petition is filed by the petitioner for setting aside a supplementary bill issued by the Gujarat Electricity Board and confirmed by the appellate committee. Notice was issued on April 22, 1999 and it was made returnable on June 23, 1999. On December 13, 1999, learned Single Judge passed the following order :"heard the learned advocates for the respective parties. Learned advocate Mr. Bhaya appearing for the petitioner states that of the disputed bill of Rs. 40,000. 00plus the petitioner has deposited the sum of Rs. 23,000. 00. He seeks time. S. O. to 24. /12. 1999 on condition that the petitioner will deposit the remainder of the disputed bill amount on or before 23. 12. 1999. Compliance hereof shall be reported to this court on the next date i. e. 24. 12. 1999. "when the matter was called out for hearing, several contentions were raised by the learned advocate for the petitioner. It was submitted that the petitioner had bought additional machinery prior to issuance of supplementary bill and it was not correct to contend that it was an afterthought. The appellate authority, according to Mr. Bhaya, had committed an error of law in observing that new machi