V. Chitambaresh, J.

Two shop rooms on the ground floor of a three storied building with separate electricity connections are being utilised by the petitioner allegedly for conducting a bakery within Perumbavoor Municipality. The electricity connections to the two rooms lying adjacent bearing consumer Nos. 22696 and 22747 are on LT VII tariff and LTIV tariff and the entirety of the first floor is admittedly used as a restaurant. The Anti Power Theft Squad found on inspection that the room having electricity connection on LT IV tariff was in fact not confined to the business of bakery. Ext. P1 site mahazar prepared at that juncture revealed the existence of ice cream freezer, cold storage freezer, juice mixer, collector, grinder, mixy, freezer among other apparatus. The third respondent Assistant Engineer thereupon issued Ext. P2 provisional bill imposing penalty to the tune of Rs. 5,26,845/- (Rupees Five lakhs twenty six thousand eight hundred and forty five only). The petitioner filed Ext. P3 objection thereto contending that he is using the premises for bakery business only and that penalty if at all could only be on LT IV tariff. The second respondent however confirmed t