Section 40(8)(b) in The Tamil Nadu Electricity Regulatory Commission - Conduct of Business Regulations, 2004
(b)all its branches whether situated in India or outside India. (9) All expenses of and incidental to, any investigation made under this section shall be defrayed by the licensee or the generating company, as the case may be, and shall have priority over the debts due from the licensee or the generating company and shall be recoverable as an arrear of land revenue".