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2023 Supreme(All) 1043

IN THE HIGH COURT OF ALLAHABAD
Surya Prakash Kesarwani, Anish Kumar Gupta, JJ.
Tehsil Bar Association - Petitioner
Versus
U.P. Power Corporation Limited And Others – Respondents
WRIT - C No. - 2637 of 2023
Decided On : 03-08-2023

Advocates:
Advocate Appeared:
For the Petitioner: Vivek Prakash Mishra
For the Respondent: Pranjal Mehrotra, Krishna Agarawal

Headnote:

Income Tax - Section 12 AA & 80 G - Electricity Act, 2003 - Sub-section (1) of Section 3 and Sub-section (3) of Section 3 - Electricity Act – Section 86 - North Eastern Hill University Act – Section 7 - Indian Evidence Act - Section 150 - Income Tax Act - Sections 2(36) - Commercial Establishment Act, 1960 - Bombay Shops and Establishments Act - Section 2(4) - Court raising a grievance that in the court campus of Tehsil Bar Association, Sadar Tehsil, Nagar district advocates chamber, electricity connection has been installed and bill is being charged on commercial basis whereas tariff schedule for Financial would be applicable to the chambers of professionals such as advocates – Held, Entire State of U.P., rate schedule are approved by U.P. Electricity Regulatory Commission and same rates are applicable in entire State of U.P. contention of learned counsel for the respondent is baseless and is devoid of merit - Different power corporation and companies cannot treat consumers of electricity in different manner in the same State - Commercial activities, cannot be applied for electricity supplied to the Lawyers Chambers - Lawyers chambers/offices shall be charged only under LMV-1 Domestic - Writ petition is allowed

JUDGMENT :

Anish Kumar Gupta, J.

1. In this writ petition, the petitioner, Tehsil Bar Association, Sadar Tehsil Parisar, Gandhi Nagar, Ghaziabad, is an association of advocates registered under Societies Registration Act, 1860. The members of the petitioner association are the advocates engaged in a legal practice and all the advocates have got their chambers at the Tehsil Sadar campus with valid electricity connection installed by the respondent Power Corporation. As per the tariff schedule for Financial Year 2016-17 available on the website of respondent Power Corporation, the residential premises of professionals such as advocates including their chambers are treated as domestic and well covered under schedule LMV-1. After the grant of electricity connection in the chambers of such advocates the respondent started charging the electricity charges at commercial rates which were objected by the petitioner association and since their grievances were not redressed, they filed the Writ C No. 6115 of 2019 (Tehsil Bar Association and 12 others v. State of UP and 6 others), which was disposed of by this Court vide order dated 22.02.2019, as under:-

"Heard Sri Vivek Prakash Mishra, learned counsel for the petitioners.

By means of this writ petition, the petitioners have come to this Court raising a grievance that in the court campus of Tehsil Bar Association, Sadar Tehsil, Gandhi Nagar district Ghaziabad in the advocates chamber, the electricity connection has been installed and the bill is being charged on commercial basis whereas tariff schedule for the Financial Year 2016-17 clearly states that LMV-1 (domestic) would be applicable to the chambers of professionals such as advocates, doctors, artists, consultants etc. Under the Right to Information Act, the information supplied to the petitioner on 13.8.2017 is that the meters installed in the advocates' chamber comes under domestic category. However, it is stated that the bills are being sent for commercial category.

The writ petition is disposed of with the observations that in case the petitioners make a representation to the Executive Engineer, Paschimanchal Vidyut Vitran Nigam Ltd., Meerut, the same be considered and appropriate orders be passed and, if so required, electricity bills be corrected. The said decision shall be taken by the Executive Engineer within a period of two months from the date a certified copy of this order is produced before him."

2. In the aforesaid order, it was categorically observed that the tariff schedule for the Financial Year 2016-17 clearly states that LMV-1, domestic rates would be applicable to the chambers of professionals such as advocates, doctors, artists, consultants etc. It was observed that under the Right to Information, the information supplied on 13.08.2017, it is categorically stated that the electricity connection installed in the chambers of advocates in District and Sessions Court, Ghaziabad, were issued under domestic category and the electricity charges are charged upon as per the tariff rates LMV-1 as determined by the UP State Electricity Regulatory Commission.

3. In terms of the aforesaid order dated 22.02.2019 passed by this Court, the petitioner association made a representation before the respondent no. 4, which has been disposed of by order dated 27.07.2019. The respondent no. 4, relying upon clause 3.3 (e) of the UP Electricity Supply Code, 2005, observed that since the chambers of the advocates in the tehsil compound are not in the category of domestic use of electricity, therefore, electricity consumed cannot be treated as domestic consumption. The aforesaid order is reproduced hereinbelow:-

Professionals architects charted accountants, engineers, doctors, lawyers and teachers etc. may utilize a maximum of 50 square meters of residential space in their possession, for carrying out professional practice of consultancy wor

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