GENERAL MANAGER Vs. ACCOUNTS OFFICER

JUDGEMENT

(1.) The petitioner is aggrieved by the issuance of Ext.P5 bill demanding a sum of Rs.4,85,637/- in respect of his electric connection provided in his Hotel and Restaurant allegedly for the period from May, 1999 to January, 2002. Learned counsel for the petitioner submits that the claim of the Board that the petitioners Hotel and Restaurant is exigible to electric charges under LT VITA category is irrational and that actually it should have been under LT IV. This argument is built upon the edifice that the nature of activity that goes on in a Hotel and Restaurant is similar to what takes place in a Bakery and that in so far as Bakeries, where manufacturing process and sales are carried out in the same premises, are put under LT IV category, Hotels wherein also manufacturing and sale of food items are carried on in the same premises should not get a different treatment.

(2.) The learned standing counsel for the K.S.E.B. points out that there is no discrimination shown to the petitioner or for that matter to Hotels and Restaurants generally and that the classification has a nexus with the object sought to be achieved. In this regard it is pointed out that even Bakeries are classified into two. While Bakeries, where manufacturing and sales are carried out is to be in LT IV category other Bakeries where manufacturing process does not take place is again put under LT VIIA category along with Hotels and Restaurants having connected load exceeding 2000 W. Where Hotels have connected load of less than 500 W that again is under a different category viz. LT VIIB. It is also pointed out in this regard that the predominant activity that goes on in Bakeries is the manufacture itself rather than the sale. Where emphasis is on manufacture it is put under LT IV as an industry, whereas when the emphasis is on sale and not on manufacture, it is included in category LT VIIA treating the activity as commercial.

(3.) In paragraph 8 of the counter affidavit filed by the Board it is state that LT Consumers are classified into 14 categories taking into account the load requirements, nature of load, benefits, social or otherwise that accrue to the State, and the power system. Accordingly Bakeries where manufacturing process and sales are carried out in the same premises are grouped in LT IV along with Grinding Mills, Flour Mills, Oil Mills, Rice Mills, Saw Mills, Ice Factories with or without cold storage, rubber smoke houses, prawn peeling units etc. These are all establishments where industrial activities have prominence. Bakeries without manufacturing process are grouped under LT VIIA along with Cinema studios, Hotels and Restaurants, Show rooms etc. where commercial activities have predominance. Another distinction drawn in the counter is that Hotels are engaged in preparation and sale of food items as per day today requirements and they are perishable and cannot be stored for long. Bakery items can be stored for longer periods and the manufacture is not based on day today requirements alone. The aforesaid arguments are prima facie convincing and it cannot be said that the petitioner is entitled to be classified along with Bakeries where manufacturing process is carried on.