O R D E R

The challenge in the Writ Petition is to the action of the Electricity Board in levying a provisional assessment on the petitioners, treating the use as commercial and charging at rates specified under the tariff LT-V.

2.The petitioners, who are practising Lawyers are occuping an apartment measuring about 357 Sq.ft. situated in ground floor of a residential apartment building at No.12, Nagireddy Street, Valasarawakkam. The petitioners were assigned LT Tariff I-A and had been paying the electricity bills based on the said premise. The premises of the petitioners was inspected on 31.01.2019 at about 12.40 p.m. and the Department found that the entire apartment was being used as a Lawyers' Office and hence, the levy should be under LT Tariff-V and not Tariff I-A. The petitioners were present at the time of the said inspection. They also paid compounding fee as well as the difference between the rates of Tariff I-A and Tariff-V for the one year, prior to the date of inspection. The respondent / TANGEDCO also passed an order stating that it is Tariff-V that would apply to the petitioners, since the petitioners are using the entire apartment for their Office purpose and required