2.The grievance of the petitioner is that, the petitioner has engaged in manufacturing and marketing ayurvedic personal care products in the brand names of Medimix, Cuticura etc., and they are having manufacturing plant in Ambattur Industrial Estate, Chennai. The petitioner is using the plant for crushing sandalwood for making high quality soaps and also conducting product improving tests and trials, for which, they have also obtained license from the authority. In the above said premises, the petitioner has obtained two service connections under low tension tariff III-B for performing industrial activities. In the meantime, on 21.05.2014, the 3rd respondent has inspected the premises and issued provisional assessment orders stating that, in the above premises, petitioner conducting laboratory and research centre, which comes under Tariff V, and they have to change the tariff. Hence, the respondents have issued the show cause notices to the petitioner directing them to change the tariff. After receipt of explanation, the 3rd respondent had passed the final orders confirming the provisional assessment orders. Challenging the same, appeals have been preferred before the 2nd respondent and the 2nd respondent after considering the matters dismissed the appeals. Now, challenging the same, the present Writ Petitions have been filed.