AMMINI GOPALAKRISHNAN Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioners in all these Original Petitions are agriculturists who have been enjoying exemption from payment of electricity charges for power connection taken by them for agricultural purposes. In all these cases, the petitioners have been granted separate connections by the Electricity Board at the concessional tariff applicable to agriculturists. The exemption claimed by the petitioners is pursuant to the order, G.O. MS. No. 311/95 / AD dated 31.8.1995 as modified from time to time. Under the original notification exemption was granted only for paddy cultivation without any limit of area of holding. In the later notifications the benefit was extended to other lands, if the holding was within one hectare. This was later increased to two hectares. The notification now stands modified vide G.O. MS.No. 30/99 / AD dated 4.2.1999, which is produced as Ext. P3 in O.P. No. 36963 of 2001. The Government Pleader has produced Ext. R1(a) which is a letter from the Agricultural Secretary to the Agricultural Director under reference No. 9903 / PA3/01 dated 26.3.2001. According to the petitioners, the petitioners were all through entitled to the benefit of exemption and they are entitled to continued exemption under the latest notification, G.O.MS.No. 30/99 / AD dated 4.2.1999. The Government Pleader on the other hand pointed out that the procedure for granting exemption for power charges to the agriculturists was laid down in the above referred G.O. dated 4.2.1999. However, under Ext. R1(a) the Government has fixed a cut off date for registration of exemption applicable before the Agricultural Officer of the area where the farm is located by 20th May, 2001. It is pointed out by the Government Pleader that a farmer to be eligible for exemption should not own more than two hectares of land, other than land used for paddy cultivation, and there is no limit on the extent of ownership of paddy land. The further condition according to him is that only those farmers who are registered upto 20th May, 2001 and whose names are forwarded by the Agricultural Officer to the concerned Electricity Board Official will qualify for exemption.

(2.) The petitioners in these Original Petitions claim that they have submitted the form prescribed to the local Agricultural Officer who was not in the habit of acknowledging receipt of the applications. The forms were stated to be forwarded by the Agricultural Officers to the concerned Electricity Board Officials and in some cases the Electricity Board Officials state that forms are received and in some other cases they deny having received the same from the local Agricultural Officer. The exemption is therefore not available to such of the farmers whose applications were not forwarded by the Agricultural Officer to the concerned Electricity Board official is the case of the respondents.

(3.) It is seen from the electricity bills produced in all these cases that the bills are not current bills and pertain to earlier periods. It is not known why periodically regular bills are not raised against the farmers. Therefore, it should be assumed that these farmers who were not served with periodical regular bills were on record of the Electricity Board claiming exemption for agricultural connections. On going through Ext. R1(a) I do not find any reference to the main consolidated notification above referred dated 4.2.1999. That notification which is exhaustive and deals with earlier notifications does not prescribe any cut off date for making application for availing of the exemption for agricultural connections; that is for use of power for agricultural operations. Nothing is mentioned in any of the Government Orders, including the G.O. dated 4.2.1999, dealing with cases of transfer of farm lands, and the eligibility of the buying farmers to claim the benefit. Further, those farmers who have taken up cultivation later are also not specifically barred from claiming exemption. In other words, I do not find that the cut off date canvassed by the Government Pleader for granting exemption to agriculturists has any significance nor is it intended by the Government. The only two conditions for availing of the exemption are that the farmers should be small holders with not more than two hectares of garden land and in respect of paddy cultivation exemption is seen granted to whole paddy cultivators irrespective of extent of holdings. The scheme of exemption under the notification is therefore to promote paddy production without ceiling and to encourage small farmers, engaged in cultivation of garden land with holding of two hectares and below. I do not find any other limitation in any of the notifications, particularly under the notification dated 4.2.1999 which is a consolidated notification dealing with earlier notifications. Ext. R1(a) relied on by the Government Pleader is only a communication between the Government Secretary and the Agricultural Director, which does not lay down any other condition but stipulates a date for registration for availing exemption. Further, it would be discriminatory to disallow exemption to these farmers who take up cultivation after the cut - off date provided in Ext. R1(a). This being the position, and in view of the fact that there is no other limitation, I feel that all the paddy cultivators without limit of holdings and cultivators of other land who have land not in excess of two hectares will qualify for exemption. It is obvious from the records produced and the facts available that there was no proper system followed for filing of applications before the Agricultural Officers, inspection of farms or certification of eligibility either by the Agricultural Officers or by the Electricity Board. When no receipt is issued by the Agricultural Department for acceptance of applications for exemption from electricity charges, the Department cannot take the view that the farmers who personally handed over the applications before the Agricultural Officers have in fact not made any such applications. In any case, the case of the farmers is supported by the conduct of the Electricity Board in not raising bills on periodical basis on such farmers who have taken agricultural connections. It is always open to the Agricultural Officer and the field staff of the Electricity Board to inspect the agriculture farm and verify the holdings of the farmers who have applied for exemption and examine whether they are entitled to exemption based on the notifications and whether the connection is used for non agricultural purposes.