JUDGMENT :

S.B. Sinha, J

Leave granted.

2. The appellant is a mill represented by its authorised representative. For the purpose of its working, it at all material times was and still is a consumer of electrical energy. It had for the said purpose taken electrical connection from the respondent-Board. The connected load is 6664 KW. In terms of the tariff framed by the Board, the Appellant herein (Company) comes under the category of 'general industry'. The Board on or about 21.01.1991 issued a circular whereby it proposed to levy surcharge@ 17 = % on the actual consumption of electricity in respect of those industrial consumers who had been sanctioned load exceeding 5000 KW or sanctioned contract demand exceeding 5000 KVA and had supply from a 11 KV line. The said circular stipulated that surcharge would continue to be levied till conversion of supply to 33 KV or higher voltage by the consumers. It is, however, not in dispute that a letter was issued to the company intimating that for installation of 66 KV Sub Station, a site plan was required to be supplied.

3. Yet again by circular dated 30.05.1991, it was stipulated :

"Continuation to CC No.5/91 dated 21.1.91 vide which it was decide