JUDGMENT

These two writ petitions are connected and therefore, I am disposing of these two writ petitions by a common judgment.

2. WP(C) No.16603 of 2011 is filed by the Kerala State Electricity Board (KSEB) and its Assistant Executive Engineer, challenging Ext.P2 order passed by the Kerala State Electricity Ombudsman in representation No.136 of 2010. The 2nd respondent herein is an IT enabled service unit engaged in the software development and health care services like medical transcription, medical billing etc., for hospitals in USA and other foreign countries earning foreign currency. It is the case of the petitioners that On 03.11.2005 a Low Tension- IV Tariff connection with consumer No. 9731 under industrial tariff was given in favour of the 2nd respondent herein. It is the case of the petitioners that during audit conducted by the Accountant General during 07/2009, it was found that the 2nd respondent is engaged in the activity of medical transcription and is operating purely for commercial purposes and 2nd respondent will fall under Tarrif VII-A (commercial) category. It is also the case of the petitioners that, as per the tariff notification issued by the Kerala State Elec