RAMAVARMA DISTRICT CLUB Vs. KERALA STATE ELECTRICITY BOARD

JUDGEMENT

(1.) Petitioner challenges Exts.P8 and P9 by which the appeal filed by the petitioner had been dismissed by the Electricity Ombudsman and thereafter reviewed in terms of Ext.P9 order dated 22/08/2014.

(2.) The short facts involved in the writ petition would disclose that the petitioner had applied for tariff item VII C in so far as the petitioner being a registered Society, was running a Club for Arts, Sports and other cultural activities. Petitioner submits that it had obtained a bar licence on 24/11/2003. While so, on 04/05/2013, Anti Power Theft Squad (APTS) of the Kerala State Electricity Board (hereinafter referred to as 'the Board') conducted an inspection on the premises of the Club, mahazar was prepared and thereafter provisional bill was issued calling upon the petitioner to remit an amount of Rs.13,09,977/ -. Petitioner submitted an objection, pursuant to which the demand was confirmed by the Assistant Engineer in terms of Ext.P3 order dated 13/05/2013. In Ext.P3, it was observed that there are several commercial activities done inside the premises especially sale and consumption of liquors, restaurant, renting rooms and auditoriums, which clearly attract tariff item No.VII A and therefore differential tax had been imposed from April 2003 to April 2013 for the aforesaid amount.

(3.) Impugning the assessment made by way of Ext.P3, petitioner preferred a complaint before the Consumer Grievance Redressal Forum (hereinafter referred to as 'the Forum') which came to be dismissed as per Ext.P6 order. Petitioner again preferred an appeal before the Ombudsman and the appeal was dismissed as per Ext.P8 order. In Ext.P8 order, the Ombudsman came to the final opinion as under: