Abdul Rehim, J:

1. Petitioner in the writ petition is the appellant herein and the respondents are the respondents. Three distinct issues were agitated in the writ petition. First issue was regarding correctness of Ext.P13 and P15, demands for payment of arrears of electricity charges, for the period from April, 1990 to June 2004, calculated at Rs.11,48,952/-. The said amount was demanded as a back assessment alleging non-installation of TOD Meter (Two-part Electric Meter). The appellant was an LT consumer with a connected load above 100 KVA, which is coming under the category known as "deemed HT". By virtue of a circular issued by the respondent Board dated 20-11-1989, it was instructed to calculate the demand charges with respect to such consumers at 75% of the connected load, till the two-part meters are installed. Several educational institutions represented before the Board that since all the machineries installed are not used simultaneously and since most of the machineries are idling, maximum demand will be very low and hence the demand charges if taken as 75% of the connected load they will become compelled to make payment of very high amount than what will be du