( 1 ) THE appellant-Electricity Board has preferred this appeal against the order of the learned single Judge directing them to implement the State policy issued by G. O. Ms. No. 31, dated 30-4-1994 providing for concessional sale of electricity to the consumer of the notified area.

( 2 ) THE respondent No. 1 is running a hotel in Khammam town which is recognised as a notified area for concessions specified in G. O. Ms. No. 31, dated 30-4-1994 read with G. O. Ms. No. 83, dated 14-11-1994 whereby the consumer of electricity in a tourism notified area would be entitled to 25% rebate on the power consumed by him. Concedingly the respondent No. l is the consumer of power and running a hotel and is entitled to 25% rebate on the bills under the appropriate Government policy.

( 3 ) THE learned single Judge came to the conclusion that the policy of the Government issued under the above said Government Order is a direction under Section 78a of the Electricity (Supply) Act, 1948 and has been issued with an object to encourage tourism industry in the State. Consequently, the Electricity Board is bound to implement the same. It was further observed that as the power of the State is traceable t

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