Tariff Revision was done last time by TNERC on a Suo-Moto basis without TANGEDCO or TANTRANSCO submitting their ARR. However, I did a detailed look at the ARR submitted by TANGEDCO on both accounts in 2013. Long long time ago, of course. But closer scrutiny shows that all expenses of TANGEDCO have almost tripled between FY11 and FY12. R&M from 25 Crores to 64 Crores whereas Assets have increased from 13,840 to 14,390 Crores. Employee cost went up in the same period from 1,305 crores to 3,437 Crores. Administration expenses went up from 58 Crores to 151 crores, O&M from 1,388 Crores to 3,652 Crores. After the huge growth in expenses too many uncomfortable questions were asked. TANGEDCO is yet to file its ARR after 2013 (actuals up to 2012). Last Word: TANGEDCO two months back wanted all its consumers to submit their audited balance sheets for year 2016-17 on 30 Mar 2017, one day before the end of the financial year. Whereas, they are yet to finalise their 2012-13 accounts!! Hypocrisy at its peak!