the stand taken in the reply to the writ petitions, submitted that the demand has been raised on the basis of audit report inasmuch as, while releasing the electricity connection in favour of the petitioners, the amount payable by them towards the cost of transformer and transmission losses, was not paid. It is submitted that as per Rule 8(2) (4) and 8(G)(18) of the Terms and Conditions for Supply of Electricity, 2004, the petitioners are liable to pay the cost of line/transformer/sub station installed. That apart, it is submitted that as per commercial circular No.170 dated 19.7.03 and circular No.566 dated 23.3.12 also, the petitioners are liable to pay the cost of transformer and other allied charges. It is submitted that as a matter of fact, while releasing the electricity connection, the petitioners had given undertaking that they will abide by Rules and Regulations as amended from time to time by the respondent-Jodhpur Discom. Learned counsel would submit that as per Clause 52 of 'Terms and Conditions for Supply of Electricity-2004' laid down by the Rajasthan Electricity Regulatory Commission in pursuance of Rajasthan Electricity Regulatory Commission (Electricity Supply Code and Connected Matters) Regulations-2004 issued in exercise of power conferred under Sections 43 to 48, 50, 55 and 56 of Electricity Act, 2003, any dispute relating to charges