JUDGMENT :

1. Rule. Rule is made returnable forthwith. Heard finally by consent of learned Counsel appearing for the parties.

2. By this petition, the petitioners are challenging the final order dated 24.10.2018 whereby respondent No.2 Appellate Authority

has quashed and set aside the Demand Bill issued to respondent No.1 i.e. consumer by holding that the assessment bill is erroneous. The Appellate Authority has also issued the ancillary directions, which are also under challenge.

3. The facts in brief are as under :

On 13.06.2018, Spot Inspection was carried out in the premises, which were used by respondent No.1. It was found that the supply of electricity was originally sanctioned under the Industrial Category as it was being used for manufacturing of the mattresses. Further, it was found that the purpose of use of electricity was changed to commercial category. It was not informed to the petitioners that the consumer had used the electricity for commercial purpose. The consumer i.e. respondent No.1 has installed the water filtering plant, cooling the same and selling it in Packaged Water Cans and as such, it amounts to using the electricity for commercial purpose.

4. After hea