Judgment

VENKATARAMIAH, J. : - These two appeals by special leave are filed against the judgment dated, August 13, 1970 of the High Court of Allahabad in Special Appeal NO. 34 of 1969 (City Board, Mussoorie v. State Electricity Board, AIR 1971 All 219) by the Uttar Pradesh Electricity Board (hereinafter referred to as the Electricity Board) constituted under the Electricity (Supply) Act, 1948 (hereinafter referred to as the Act) and the City Board, Mussoorie, a local authority (hereinafter referred to as the City Board) respectively.

2. The City Board as a licensee under the Indian Electricity Act, 1910 used to get bulk supply of electric energy from the Electricity Board from the Ganga-Sarda Grid and in its turn was distributing it to the consumers within its jurisdiction. In the year 1962, under a notification dated April 24, 1962 issued under Section 46 of the Act, the tariff payable by the City Board and other licensees in the Ganga Sarda Grid was fixed by the Electricity Board. The relevant portion of the Tariff was as follows:

"1. Applicability - This rate schedule is applicable to all licensees situated in Ganga Sarda Grid area and taking supply in bulk from the Board.

2. Charac