1. Heard Mr.N.L.Rajah, learned counsel for the petitioner; Mr.Dig Vijaya Pandian, learned Additional Government Pleader, appearing for first respondent, and Mr.G.Vasudevan, Standing Counsel for respondents 2 and 3.

2. In this Writ Petition, the petitioner has sought for issuance of a writ of certiorari to call for the records of the third respondent culminating in his proceedings bearing Lr.No.SE/CEDC/N/CBE/DFC/AO/REV/ AS/A5/F.E.Tax/D.864/11, dated 08.12.2011, issued for the petitioners H.T.SC No.82 and quash the same as being violative of the Tamil Nadu Tax on Consumption or Sale of Electricity Act,2003, and also as unconstitutional.

3. According to the petitioner, it is a unit of The Kadri Mills (Cbe) Ltd., engaged in the manufacture of cotton yarn. The said unit has a High Tension Electricity Supply Connection bearing HTSC No.82 with a maximum demand of HT supply. Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO), first respondent herein, is the subsidiary and successor-in-interest of the Tamil Nadu Electricity Board in so far its generation and distribution functions are concerned and they were governed by the Electricity Supply Act,1948, earlier