( 1 ) THE petitioners have filed the present writ petition for a writ of mandamus commanding the respondents to restore the supply of electrical energy to the petitioner company and for declaring Regulation 22 of the Electricity Supply (Consumers) Regulations, 1984, as ultra vires. During the course of hearing of the writ petition the petitioners also moved an amendment application, which was allowed, for quashing the assessment demand notice dated 18-12-1990 (Annexure 9 to the writ petition ).

( 2 ) PETITIONER No. 1 is a private limited company which has a factory for manufacturing cotton yarn at Vishayakpur Rania in district Kanpur Dehat. The U. P. State Electricity Board, respondent No. 1, sanctioned a power connection for the factory of petitioner No. 1. On 4-12-1990 the factory was inspected by a team consisting of several senior engineers of the office of the Chief Engineer (Distribution), Central Area, Lucknow. When the meter was checked from outside the cubical box it was found that the meter was recording 33% less than the actual consumption. The meter box was thereafter opened and tested and it was discovered that one wire going from C. T. to the meter ha