Dated this the 09th day of July, 2024 This Writ Petition is filed by the Assistant Engineer, Electrical Section, KSEB Ltd., Aroor, challenging Order dated 25.07.2015 in Appeal No.90 of 2014 of the Kerala State Electricity Appellate Authority.

2. The brief facts are as follows: The 1st respondent had been vide consumer No.888 allotted an electrical connection under LT IV (industrial category) tariff to the premises wherein commercial activity in the form of a seafood processing unit was being carried out. Pursuant to surprise inspection carried out on 17.05.2013 activities other than that of seafood processing were seen conducted from the relevant premises. In furtherance thereof, a site mahazar dated 17.05.2013, (Ext.P1) and a provisional invoice assessing an amount of Rs.21,20,842/- (Ext.P2) were issued to the 1st respondent inter alia pointing unit out that electric connection given for seafood processing under LT IV tariff was found being used for other purposes which involved no manufacturing or processing activity. It was stated therein that only storing of food items and other articles brought from outside were noted as being carried out from the premises. As a follow