P. D. Dinakaran, J.

The claim for high tension tariff concession for the ‘B’ Unit as a ‘new industry’ under G.O.Ms.No.102, Publie Works (Electricity), dated 24.1.1992 and G.O.Ms.No.29, Energy (A2), dated 31.1.1995, notifications issued by the Government of Tamil Nadu by exercising the power under Sec.4 of the Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978 (Act I of 1979) (for brevity the “Act”), having been rejected by the Tamil Nadu Electricity Board (for brevity the “Board”), by proceedings dated 10.12.1997, signed on 30.12.1997, was challenged by the respondent Company (for brevity the “Company”) in W.P.No.2389 of 1998 seeking a writ of certiorarified mandamus to call for the records of the second respondent therein (second appellant herein) in his proceedings reference letter No.560/SE/IEMC/EE(T)/AEE.2/AE.2/9 5-5, dated 30.12.1997, quash the same and to direct the respondents therein (appellants herein) to grant tariff concession to ‘B’ Unit of the petitioner therein (respondent-Company herein) for the full period of three years from 27.9.1995 to 26.9.1998 as per G.O.Ms.No.102, Public Works (Electricity), dated 24.1.1992, treating the same as a