Judgment :- 1. This Writ Petition is filed praying to issue a Writ of Certiorari, calling for the records of the third respondent culminating in his impugned demand bearing in Lr.No.SE/CEDC/N/DFC/AAO/HT/A.4/F-TAX/D/2010, dated 10.02.2012 issued to the petitioner and quash the same as illegal, arbitrary and violative of the Tamil Nadu Tax on Consumption or sale of Electricity Act, 2003 and also unconstitutional. 2. Mr.G.Vasudevan, learned counsel takes notice on behalf of the respondents. By consent the writ petition is taken up for final disposal. 3. By the impugned order dated 10.2.2012, the respondent department seeks recovery of short levy of electricity tax for the period March 2003 to June 2010 as per working sheet in respect of HT No.1577 of the petitioner company and that is challenged primarily on the ground that no opportunity was given prior to such demand. 4. The said issue stands resolved by the order of the Division Bench of this Court dated 14.11.2011 which has been extracted by the learned single Judge in W.P.Nos.1889 to 1891 of 2012 dated 27.1.2012 at para 4 where the order of the Division Bench has been extracted. Para 3 of the Division Bench order dated 14.11.2011 reads as follows:- “3.) The question as to whether the demand could be made for a period beyond four years prior to the date of demand and as to whether at the time of demand, the provisions of Section 2(12) read with section 3 relating to the net charge had been duly taken into consideration or not, are all matters not to be adjudicated at this point of time, for the simple reason that the impugned order is liable to be set aside on the sole ground that before such a demand is made, the petitioner-consumer has not been afforded an opportunity as required under section 9 of the Act. On the said ground alone, we are inclined to interfere with the impugned order. Accordingly, the writ petition is allowed, the impugned order will be treated as a show cause notice and the petitioner is at liberty to make objections on all the available grounds including the grounds which we have referred to in this order, in a period of fifteen days from the date of receipt of a copy of this order before the third respondent. In the event such objections are received, the third respondent shall consider the same and after affording opportunity to the petitioner, pass a fresh order of demand. We also make it clear that in the event the petitioner fails to make any objection within the period stipulated in this order, the third respondent is entitled to proceed further on the basis of the impugned demand. As we have directed that the impugned order shall be treated to be one of show cause notice, till such time final order is passed, in the event of receipt of objection as directed, the third respondent shall not disconnect the electricity service connection of the petitioner. We further make it clear that this order is with reference to the demand made in the impugned proceedings. With these observations and directions, the writ petition is allowed. Consequently M.P.Nos.1 & 2 of 2011 are closed. No costs.” 5. The same analogy will apply to the present case. The order under challenge shall be treated as show-cause notice issued to the petitioner and the petitioner is at liberty to submit his objections on all available grounds within a period of fifteen days from the date of receipt of a copy of this order to the appropriate respondent and after such objection is submitted, the same shall be considered by the competent authority after affording personal hearing and a fresh order shall be passed. If no objection is filed by the petitioner within the time stipulated, the authority is entitled to proceed further on the basis of the demand. Till a final order is passed on merits, the respondent authority shall refrain from demanding the said amount or disconnect electricity service. 6. The writ petition is disposed of in the above terms. No costs. Consequently, connected miscellaneous petitions are closed.