This writ petition is filed challenging the final assessment order passed by the second respondent dated 29. 2007 in respect of a detected theft of energy regarding service connection No.402, Kallapalayam, Tariff III-B of Pappampatty section.

2. The petitioners were running an industry, by name, M/s.Sri Adhavan Textiles for two years, owned by one P. Ranganathan under a lease agreement. On inspection, the second respondent of the Tamil Nadu Electricity Board has made a complaint to Sulur Police Station, Coimbatore for an offence of theft of energy. The petitioners have filed a Criminal O.P.No.13688 of 2006 to quash the said proceedings in Crime No.299/06 and the said O.P. was admitted and stay was granted on 16. 2006. The petitioners have also obtained anticipatory bail.

2(a). The second respondent has issued a notice dated 25. 2006 under section 135(1)

(b) of the Electricity Act, 2003 referring to the inspection made on 25. 2006. The petitioners have replied on 6. 2006. On 16. 2006, the first respondent, Executive Engineer has issued a notice for enquiry on 26. 2006 and 7. 2006. The petitioners have appeared and denied the charge of theft of energy. The petitioners ha