KASLIWAL J. — In all the above three writ petitions learned Single Judge by his order dated April 11, 1979, has made a reference to a larger bench under Rule 59 of the Rajasthan High Court Rules for an authoritative decision. Learned Single Judge formulated the following point :

"whether the consumption of the electricity energy by the petitioner electricity company in its power house and other allied premises and process of equipments for the purpose of generating/conversion and/or manufacturing process of electricity for being supplied to the consumers in the city of Ajmer would bring the petitioner within the definition of consumer as contemplated by sub-section (3) of section 2 of the Rajasthan Electrcity (Duty) Act, 1962.?"

2. Learned Single Judge further observed as it is the principal point on which all these three cases can be broadly decided, all the three writ petitions as a whole are referred to the larger bench to avoid delay and complicacy of arguments again before this Bench.

3. In view of the above observations made by the learned Single Judge, we have heard the parties at length on all the questions raised in the writ petitions and are disposing of all the above writ petitions as a whole.

4. Almost identical questions of fact and law have been raised in all these three cases except that they relate to different parties and with a slightly different controversy raised in one of the writ petitions. In writ petition No. 427/1971, the petitioner, the Amalgamated Electricity Company Limited (hereinafter referred to as the Company) has challenged the demand of electricity duty amounting to Rs 42,190.53 p. which relates to the period from 1st April, 1962 to 30th April, 1965. In writ petition No. 1918/71 challenge has been made to the demand of electricity duty amounting to Rs. 25,316.34 for a period from 1st May, 1965 to 31st March, 1970. In writ petition No. 1374/72 challenge has been made to demand of electricity duty amounting to Rs. 2,169.00 from 1st April, 1970 to 31st July, 1971. In this writ petition challenge has also been made to a demand of Rs. 28, 595.80 p. on amount of electricity duty payable by the consumers to the company but was not paid to the respondents.

5. The company was a licensee under the Indian Electricity Act (Act No. 9 of 1910) for the purpose of generating and for taking energy from the Rajasthan State Electricity Board for supplying electricity to consumers in the city of Ajmer and some places outside municipal limits of Ajmer. According to the company its premises consisted of different blocks. Block of building used for office purposes and residential purposes were quite separate from the block used for generation purposes and for taking energy for supplying electricity to consumers. According to the company they had separate meters showing the consumption of electric energy in the aforesaid blocks. The case of the company is that they are liable to pay electricity duty on the energy consumed by them in or upon premises used by them for commercial or residential purposes. The blocks in the premises as shown in the site plan consist of 12 apartments which are as under :

1. Power house & compound lighting.

2. Office, R.E.s Bunglow & Guest House.

3. Exhaust Fans.

4. Pumps

5. Filters

6. Workshop

7. Meter Testing

8. Computer

9. Motor

10.Feet. B/S Aux & Rsct. BHA Aux.

11. Fuel pump, and

12. Well water pump.

The case of the company is that so far as the guest house and office is concerned, they had paid the electricity duty on the energy consumed in such part of the premises and they are not liable to pay for the energy consumed by them for the purpose of generating electricity in other apartments and other purposes, like, power-house, exhaust fans, pumps, filters, workshop, meter testing, comp. motor etc. The case of the respondents, on the other hand, is that the company is covered within the definition of consumer as defined under clause (c) of section 2 of the Rajasthan Electricity (Duty) Act, 1962 (hereina

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