“14. The Petitioner submitted that at this juncture, the Petitioner had received a letter dated 19.05.2020 from the 4th Respondent, Superintending Engineer, Tirunelveli EDC Circle, making a bald demand of Rs.4,44,25,933/-, allegedly payable by the Petitioner. The Petitioner submit that the contractually agreed to rate cannot be unilaterally reduced. Without prejudice to the same, the Petitioner further submits that in the said letter NO calculations or justification for arriving at such sum of Rs.4,44,25,933/is provided and it is also conspicuous that there is no reference to any contract or the specific Windmill Units with respect to which such rate was allegedly reduced. Thus such demand, without even a proper statement of accounts as to how the alleged sum of Rs.4,44,25,933/- was arrived at as due and payable by the Petitioner, is arbitrary and not maintainable. Further, vide the said letter, it has also been unilaterally decided that such sum of Rs.4,44,25,933/- will be recovered from the pending bills of the Petitioner. However, the Petitioner submits that such action cannot be legally sustained.”