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(By J.Nisha Banu,J.) This Writ Appeal has been directed against the order dated dated 23.05.2024 passed by learned single Judge in W.P.No.1839 of 2021.

2. The brief facts, which led to the filing of the present appeal are as follows:

2.1 The appellant company has been granted electricity service connection vide HT SC No.447 in the year 2005 under HT Tariff-IA, which is industrial category purpose. The appellant, as a welfare measure to their employees, has established food courts, shopping outlets for essential items, ATM and gymnasium, etc. in their campus. According to the appellant, they do not collect water and electricity charges from the operators of the above outlets. It appears that while reviewing HT Accounts for the year 04/2007 to 03/2008, the AG Audit has raised an audit objection vide Audit Enquiry https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/09/2025 05:38:01 pm ) No.23, dated 20.05.2009 to a tune of Rs.4,50,18,325/-. Thereafter, by order, dated 07.11.2020, the respondent made a demand for payment of Rs.6,72,95,384/- towards shortfall amount due to wrong application of Tariff for the period 04/2009 to 11/2011 and in the same order, it was communicated that the current consumption bill pertaining to the appellant company will be billed under the Commercial Tariff HT-TF III instead of HT-IA. The grievance of the appellant is that they are engaged in Software development (IT) activities only and there are no activities being carried out relating to ITES in the campus of Mahindra World City, however, to their shock and surprise, by the impugned order dated 07.11.2020, the respondent arbitrarily directed the appellant to pay the shortfall amount and that the current consumption charges will be billed under Commercial Tariff until the segregation of activities of the above said outlets. According to the appellant, the certificate issued by the Development Commissioner, MEPZ and the SOFTEX forms would confirm that the appellant is carrying only software development and does not carry any commercial activities and further, the consumption of electricity power by the said outlets does not involve more than 4% of the energy consumed by them. It is the case of the https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/09/2025 05:38:01 pm ) appellant that the claim of shortfall amount made after a period of eight years, is barred by limitation in terms of Section 56(2) of the Electricity Act, 2003. Challenging the impugned order, dated 07.11.2020, the appellant has moved a Writ Petition.