petitioner contended, inter alia, that it was not open to the respondents to issue a bill based on the previous six months average consumption, in a case where there was no finding of theft of electricity, and the finding arrived at the inspection was only with regard to the meter not properly recording the electricity consumption. It was also contended that the provisions of the Electricity Supply Code, and in particular, Regulation 31 therein did not authorise the respondents to effect any assessment for a prior period. Pursuant to Ext.P6 objection filed by the petitioner, the 2nd respondent proceeded to pass Ext.P7 order confirming the demand of Rs.4,34,936/- on the petitioner and directing the petitioner to pay the sum within 15 days from the date of receipt of the order. In the writ petition, Ext.P7 order is impugned, inter alia, on the ground that, the said order is a laconic one bereft of any reasons and does not specifically advert to the contentions of the petitioner as enumerated in Ext.P6 objection.