Electricity Board. In the year 2008, he had demolished the cinema theatre and continued to maintain the EB meter. Thereafter, he had constructed one shop for the purpose of installation of ATM for Canara Bank, Puduchathiram Branch in 2015 and the Canara Bank had paid the electricity bill without any default since 2015. On 05.11.2020, the 2 nd respondent sent a letter directing the petitioner to pay the EB bill for a sum of Rs.1,05,140/-, which was default in the years of 12/2010 to 02/2012, 04/2012 to 02/2014 and 02/2015 to 04/2015. After demolition of cinema theatre, there is no construction in that place, however, he maintained the EB meter and paid the minimum charges alone fixed by the TNEB. Thereafter, the 2 nd respondent sent another letter dated 05.11.2020 directing the petitioner to pay the audit sum of Rs.1,05,140/-, thereby the petitioner had sent a representation for reconsideration and to cancel the electrical consumption charges based on the audit report. However, the same was not considered by the audit wing of the Electricity Board. Once again, the 2 nd respondent had sent a letter to the petitioner dated 29.09.2022 directing him to pay the consumption charges, for which the petitioner had given a representation. On the representation given by the petitioner, the 2 nd respondent had conducted field inspection and recommended to cancel the assessment bill stating https://www.mhc.tn.gov.in/judis Page No.3 of 6