Anil K. Narendran, J.

1. The appellant is the petitioner in W.P.(C)No.1224/2006. The said Writ Petition was filed seeking a writ of certiorari to quash Exhibit P7 order passed by the 3rd respondent and Exhibit P8 reassessment bill issued by the 1st respondent and for other consequential reliefs. The learned Single Judge by judgment dated 20.1.2014 dismissed the said Writ Petition and it is aggrieved by that judgment the appellant is before us in this Writ Appeal.

2. The appellant is an SSI unit having a Colour Photo Processing Lab and Studio. The appellant’s industrial unit has two electric connections. Electric connection to the Colour Photo Processing Lab with Consumer No.9923 is an industrial connection under the industrial tariff LT-IV and that to the Studio with Consumer No.12467 is a commercial connection under the W.A.No.410/14 -2- commercial tariff LT-VIIA. In the industrial connection with Consumer No.9923, there is a power meter as well as a light meter.

3. On 3.3.2005, the appellant's premises was inspected by the Anti-Power Theft Squad (APTS for short). As evident from Exhibit P1 site mahazar, in the inspection conducted by the APTS, it was found that, the