The dominant purpose of the user of the building determines whether domestic or non-domestic supply charges are to be levied.

R.S.Mongia, J.

1. Petitioner Sanatan Dharm Sabha (Registered) Ambala Cantt., is a Society registered under the Registration of Societies Act, 1860. According to the averments, the Society is a religious and charitable institution, and its main aim and object is to propogate the Sanatan Dharm by all legitimate means To achieve this aim and object of the Society, it has established 4 High Schools for Boys and Girls, a Public School a Blind Institute and an Industrial School for Women where embroidery, knitting and tailoring are taught. It has also established a Natural Cure Hospital with Phsiotherahy Department and an Eye. Hospital two Dharmshalas. and a Temple (Mandir) at Ambala Cantt. The said Institutions have been granted electricity connections by Respondent-Haryana State Electricity Board (hereinafter called the Board).

2. The grievance of the petitioner is that the-Respondent-Board is charging electricity charges for the above said Institutions on the commercial rates by treating the Institutions as commercial Establishments inspite of the fact that none of the Establishments of the petitioner is carrying any commercial activities and are rather purety religious, educational and charitable Institutions. According to the petitioner, the Respondent should levy charges, for domestic supply from all the Institutions of the petitioner. The Schedule of tariff issued by the Respondent-Board lays down as to which category of institutions, the rates domestic supply would be applicable and to which rates of non-domestic supply would be applicable The same reads as under :-

DOMESTIC SUPPLY (i) Availability : Available to single private house flat or hostel of educational institutions (including mess/canteen) working womens hostel run by State Govt. Red Cross Society/Welfare Societies, Anganwadi, workers training Centres for lights fans domestic pumping sets and household appliances, Private dwelling in which space is occasianally used for the conduct of business by a person residing therein shall also be covered under tins tariff where a portion of the dwelling is used regularly for the conduct of a business, the consumption in that portion will be separately metered and billed under the appropriate Non-Domestic or Industrial power, tariff. If separate circuits are not provided the entire supply will be classified under "Non-Domestic Supply?

Release and sub-metering to tenants other flats or house-holds and other parties is strictly prohibited except with the permission of supplier in which case the blocks of tariff shall not be compounder. A hostel shall be considered as one unit and billed with out compounding. The supply for residential quarters/flats attached to the educational institutions for staff members shall not be compounded."

NON-DOMESTIC SUPPLY (i) Availability : Availability for lights, fans, appliances and small motors to all non-residential premises such as business houses cinemas, clubs, public offices, schools, hospitals hotels etc (except Village Chaupals. Re-sale and sub metering to tenants adjoining houses and to other parties is strictly prohibited except with the permission of supplier, in which cases, blocks of tariff shall not be compounded?

3. Learned Counsel for the petitioner argued that in the institutions ran by the petitioner-Society, no trade or commerce is carried out and all these Institutions are religious and providing educational and other services to humanity without any distinction of caste or creed. There is no profit motive of the Society. The whole expenditure is borne out of the donations received by the Society. To support his contention, learned counsel cited a judgment of the Kerla High Court reported as Social S. G. of Assist Sisters v. K.S.E.B. 1988 (1) K. L. T 727. that as far as Temple is concerned it cannot be said that it is a commercial consumer as the activities which go on in a temple cannot in any way be said to be commercial.

4. On the other hand, learned counsel for t