ORDER : S. Nagamuthu, J. 1. The petitioner is a company and also a consumer of electricity. An assessment order for theft of energy for unauthorised connection and reconnected service under Service Connection No. HT SC. No. 155/T was passed by the Superintending Engineer, Dharmapuri by his proceedings in L. No. SED/GEN/F.Doc.A.R.M./TEE 30/98-99/D 1452/99, dated 31.1.1999 directing the petitioner to pay a sum of Rs. 7,15,27,918/-. Challenging the said order, the petitioner has come up with this Writ Petition. Now the learned Senior Counsel appearing for the petitioner would submit that in view of Sections 153 and 154 of the Indian Electricity Act of 2003 (hereinafter referred to as the Act), the remedy for the petitioner is to file an appropriate appeal before the Special Court constituted under the Act. According to the learned Senior Counsel, the Writ Petition may be disposed of with liberty to the petitioner to prefer an appeal. 2. A perusal of Section 185 of the Act would go to show that any order passed under the Indian Electricity Act of 1910 would be construed to be an order made under the corresponding provision of the present Act. In view of the said provision, the order impugned in this Writ Petition should be considered to have been passed under the Act of 2003 and therefore, an appeal should lie before the Special Court. That is the view taken by a learned single judge of this Court in S. Navarathinam vs. The Executive Engineer (Distribution), Tamil Nadu Electricity Board, Tiruchendur and Others, W.P. No. 335 of 2002 dated 19.8.2009. The learned Senior counsel also relied on a judgment of the Honourable Supreme Court in Gujarat Urja Vikash Nigam Limited vs. Essar Power Limited, 2008 (4) CTC 539). 3. In view of the above legal position as held, the remedy for the petitioner at present is to file an appropriate appeal under Sections 153 and 154 of the Act before the Special Court. 4. When a specific query was put to the learned Senior Counsel for the petitioner as to whether there is any limitation provided for such appeal, the learned Senior Counsel would submit that if any such objection is raised in respect of limitation for the appeal, the petitioner would fact the same before the special court with the facts of law. 5. 5. In view of all the above, the Writ Petition is disposed of with liberty to the petitioner to file an appropriate appeal under Sections 153 and 154 of the Act. If any such appeal is filed, the petitioner is at liberty to raise all the grounds raised in this writ petition. It is made clear that this Court has not expressed any opinion regarding the limitation for such appeal and the same is left open. The respondents are directed not to disconnect the electricity in pursuance of the impugned order for a period of eight weeks from today to enable the petitioner to prefer an appeal before the Special Court. No costs.