By order, dated 16. 1997, the Executive Engineer, (O & M), CEDC, Tamil nadu Electricity Board, Chinglepet, first respondent has directed the petitioner to pay a sum of Rs.4,79,384/-, alleging that the petitioner had tampered with the seals and thus, violated the revised grouping supply of the electricity. Aggrieved by the same, the petitioner filed an appeal to the Superintending Engineer, CEDC, TNEB, Chinglepet, third respondent, who by his order, dated 21. 2001, has confirmed the demand. Both the orders are challenged in this writ petition.

2. Facts leading to the writ petition are as follows:

The petitioner is the sole proprietor of Varalakshmi Oil Mills and his main business is conversion of groundnut into groundnut oil. The Mill is connected with Low Tension service connection M.490/Tariff-III B. According to the petitioner, the business is normally for 90 days only. He has been promptly remitting the electricity consumption charges. While so, personnel from Anti Power Theft Squad (APTS) visited the mill on 25. 1997 at 2 p.m., and inspected the meter for nearly four hours. They came again on 25. 1997 at 2 p.m., and inspected the meter and went back without making any