Judgment :- 1. Writ Petition is filed praying to issue a Writ of Certiorari, calling for the records relating to the impugned bill dated 28.2.2011 of the second respondent, relating to the levy of audit short fall under clause 15 of Rs.3,13,162/- in respect of service connection No.1659 without providing any opportunity to the petitioner as directed by this Court and quash the same. 2. Mr.A.Selvendran, learned counsel takes notice on behalf of the respondents electricity board. By consent of both the parties, the writ petition is taken up for final disposal. 3. By order dated 9.12.2010 in W.P.No.26980 of 2010, petitioner was given liberty to file his objections with regard to similar demand based on audit objections and thereafter, the department was directed to pass final orders and refrain from collecting the amount pending the final orders to be passed. The present writ petition has been filed challenging the bill dated 28.2.2011 whereby a sum of Rs.3,13,162/- has been shown as audit shortfall. The respondents officers who are present in Court on instruction state that no final order has been passed in response to the representation given by the petitioner on 31.12.2010 consequent to the order of this Court dated 9.12.2010. 4. In such view of the matter, the sum of Rs.3,13,162/- referred to in the impugned bill dated 28.2.2011 is set aside and the respondents authorities are at liberty to proceed in the matter after passing a reasoned order showing the basis on which the demand is made. 5. The Writ Petition is allowed as prayed for. No costs. Consequently, connected miscellaneous petition is closed.