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31. Learned Counsel brought to our notice that the actual revenue is far less than expected increase. The deviation noticed in the Audited Financial Statement for 2004-05 was found to be a reality after the exercise of verification of data and studying the same from a different angle. The Audited Financial Statement for 2004-05 was the last consolidated financial statement of ASEB. The errors in the financial statement are to be duly taken care of by inserting appropriate audit note in the subsequent financial statement of concerned utility. The AERC was not inclined to pass the final order of truing up exercise merely on the basis of Audited Financial Statement which appears to be erroneous due to some unnoticed human error. Further, as there exists provision for correction of such error in the financial rules it waited for the Audited Financial Statements of utilities for 2005- ___________________________________________________________________________________________________ GB No. of corrections 06 which are financial statement of the utilities for first year of operation after unbundling from erstwhile ASEB.