ORDER 1. The petitioner has filed the present writ of mandamus, praying for issuance of a direction by this Court in forbearing the respondent/Tamil Nadu Electricity Board from including and collecting the arrears of Electricity Tax in the regular Current Consumption bills without complying with the mandatory provisions as specified under sub-clause (2) of the Rule 13 of the Tamil Nadu Electricity Supply Code, 2004, read with Section 56 of the Electricity Act, 2003. 2. According to the petitioner, all of a sudden the respondent sought to include the arrears of Electricity Tax in the regular monthly current consumption charges till September. 2006 issued now under current consumption charges bill for September 2006, under the threat of disconnection, if arrears was not paid within the due date i.e., 5.10.2006. The arrear amount stated in the current consumption bills was without any details as to which period it belonged to, under what Act the arrears were due, month-wise break up, etc. 3. The plea of the petitioner is that as per Regulation 13(2) of the Tamil Nadu Electricity Supply Code, 2004, the Electricity Board, as a licensee, is obliged to inform the consumer by a separate communication with details regarding any arrears other than the regular current consumption bill and that the Respondent has violated the sub-clause (2) of the Regulation 13 of the Tamil Nadu Electricity Supply Code, 2004. 4. The learned counsel for the petitioner urges before this Court that as per Section 56 of the Tamil Nadu Electricity Act, 2003, the respondent ought to issue notice to the petitioner granting at least 15 days time for disconnection of service in case of default of payment of any due. As a matter of fact, the respondent raised the bills on 1.10.2006 including the past period of arrears in one lump sum in the bill and made a demand to pay the entire amount on 7.10.2006 under the threat of disconnection, if not paid on or before 7.10.2006. Indeed, the petitioner was given only 6 days time to pay the due amount. 5. The petitioner obtained H.T. Service Connection No. 145, from the Electricity Board, the Electricity Department made a demand notice dated NIL.9.2006, claiming a sum of Rs. Indeed, the petitioner was given only 6 days time to pay the due amount. 5. The petitioner obtained H.T. Service Connection No. 145, from the Electricity Board, the Electricity Department made a demand notice dated NIL.9.2006, claiming a sum of Rs. 43,69,610.30 towards Electricity Tax arrears for the period May 2004 to August 2006 to be paid by the petitioner on or before 7.10.2006, Hence, the petitioner has filed the present writ petition. 6. At this juncture, this Court aptly points out the Regulation 13 of the Tamil Nadu Electricity Supply Code, 2004, in regard to ‘Servicing of bills’ which runs hereunder: “13. Servicing of bills.-(1) For the HT services, bills shall normally be sent by post or by hand delivery but the licensee takes no responsibility for loss in transit. The consumer should notify the concerned office of the licensee, if no bill or assessment is received. Non-receipt of the bills/assessments will not entitle the consumer to delay payment of the charges beyond the due date. For LT services, entry in consumer meter card shall be the bill of demand and there will be no separate issue of bill. (2) For any arrears other than the regular current consumption bill, it is the licensee’s obligation to inform the consumer by a separate communication with details.” 7. The relevant Regulation 14 of the Tamil Nadu Electricity Supply Code, 2004, reads hereunder: “14. Due dates and notice periods.-(1) The licensee shall provide the following minimum days with regard to due dates, notice period for payment of tariff related electricity charges: (a) For LT services, the due date shall be not less than 5 days from the date of entry in the consumer meter card. 15 days clear notice period shall be allowed prior to disconnection for non-payment. Belated payment surcharge shall not be levied for LT services during the notice period. (b) For HT services, the due date shall be not less than 7 days from the date of billing. If the last day of the due date happens to be a holiday, the due date shall be extended to till the next working day. 15 days clear notice period shall be allowed prior to disconnection for nonpayment. (b) For HT services, the due date shall be not less than 7 days from the date of billing. If the last day of the due date happens to be a holiday, the due date shall be extended to till the next working day. 15 days clear notice period shall be allowed prior to disconnection for nonpayment. (In case the last day of the notice period happens to be a holiday, the period of notice will get extended and the last day for payment to avoid disconnection will be the next working day.) Belated payment surcharge shall be levied for HT services during the notice period as specified in this Code.” 8. Section 56 of the Tamil Nadu Electricity Act, 2003, enjoins as follows: “56. Disconnection of supply in default of payment.-(1) Where any person neglects to pay any charge for electricity or any sum other than a charge for electricity due from him to a licensee or the generating company in respect of supply, transmission or distribution or wheeling of electricity to him, the licensee or the generating company may, after giving not less than fifteen clear days’ notice in writing, to such person and without prejudice to his rights to recover such charge or other sum by suit, cut off the supply of electricity and for that purpose cut or disconnect any electric supply line or other works being the property of such licensee or the generating company through which electricity may have been supplied, transmitted, distributed or wheeled and may discontinue the supply until such charge or other sum, together with any expenses incurred by him in cutting off and reconnecting the supply, are paid, but no longer: Provided that the supply of electricity shall not be cut off if such person deposits, under protest: (a) an amount equal to the sum claimed from him, or (b) the electricity charges due from him for each month calculated on the basis of average charge for electricity paid by him during the preceding six months, whichever is less, pending disposal of any dispute between him and the licensee. (2) Notwithstanding anything contained in any other law for the time being in force, no sum due from any consumer, under this Section shall be recoverable after the period of two years from the date when such sum became first due unless such sum has been shown continuously as recoverable as arrear of charges for electricity supplied and the licensee shall not cut off the supply of the electricity.” 9. A reading of ingredients of Section 56 of the Tamil Nadu Electricity Act, 2003, shows that the Electricity Board derives powers for disconnection of electricity supply in the event of failure to make payment of the amount towards the consumption of electricity by a person. Furthermore, Section 56(1) of the Tamil Nadu Electricity Act, 2003, refers to Electricity tariff. If an individual is negligent to pay the charges or any other sum, supply can be suspended. 10. The Learned counsel for the Respondent brings it to the notice of this Court that the petitioner has paid a total sum of Rs. 43,69,610/- in twelve installments and the break up figure is furnished below: Instalment Amount in Rs. Date of payment 1 3,65,135/- 7.10.2006 2 3,65,135/- 7.11.2006 3 3,65,135/- 15.5.2007 4 3,65,135/- 14.6.2007 5 3,65,135/- 12.7.2007 6 3,65,135/- 14.8.2007 7 3,65,135/- 18.9.2007 8 3,65,135/- 18.10.2007 9 3,65,135/- 14.11.2007 10 3,65,135/- 7.12.2007 11 3,65,135/- 7.1.2008 12 3,65,135/- 12.2.2008 Total 43,69,610/- as per letter of the Superintending Engineer, Coimbatore Electricity Distribution Circle (North), Coimbatore, addressed to the Standing counsel of the Tamil Nadu Electricity Board, dated 6.6.2012. 11. In the instant case on hand, a reading of the notice of demand dated NIL.9.2006, issued by the Superintending Engineer, Coimbatore Distribution Circle, addressed to the petitioner shows that the E-Tax arrears is mentioned as Rs. 43,69,610.30 for the period from May 2004 to August 2006. The said notice of demand is bereft of necessary particulars as regards the current consumption. As per Regulation 13(2) of the Tamil Nadu Electricity Supply Code, 2004, it is the Electricity Board’s obligation as a Licensee to inform the petitioner/Consumer by a separate communication in regard to the details of the current consumption (in respect of E.Tax arrears for May 2004 to August 2006). Although the petitioner has paid Rs. As per Regulation 13(2) of the Tamil Nadu Electricity Supply Code, 2004, it is the Electricity Board’s obligation as a Licensee to inform the petitioner/Consumer by a separate communication in regard to the details of the current consumption (in respect of E.Tax arrears for May 2004 to August 2006). Although the petitioner has paid Rs. 43,69,610.30 as per the notice of demand, dated NIL.9.2006, this Court, without delving deep into the merits of the matter (like the dispute if any in regard to an actual amount to be paid by the petitioner or otherwise etc.), in the interest of Justice, Fair play, Equity, Good conscience and even as a matter of prudence, directs the Respondent/Chairman, Tamil Nadu Electricity Board, Chennai-600 002, to instruct the Superintending Engineer, Coimbatore Electricity Distribution Circle (North), Coimbatore, to furnish necessary break up details/particulars as regards the consumption of bill for E-Tax arrears from May 2004 to August 2006 sought for by the petitioner by means of a separate communication as per Regulation 13(2) of the Tamil Nadu Electricity Supply Code, 2004, by granting fifteen days time. With the above directions, the writ petition is disposed of. No costs. Petition disposed of.