LAWS(MAD)-2023-2-102

STANDARD PENCILS PVT. LTD. Vs. ASSISTANT EXECUTIVE ENGINEER, TANGEDCO (O&M) TNEB, CHENNAI ELECTRICITY DISTRIBUTION CIRCLE, GUINDY, CHENNAI

Decided On February 06, 2023
Standard Pencils Pvt. Ltd. Appellant
V/S
Assistant Executive Engineer, Tangedco (OAndM) Tneb, Chennai Electricity Distribution Circle, Guindy, Chennai Respondents

JUDGEMENT

(1.) The petitioner is engaged in the manufacture of pencils. It has obtained service connection for carrying out its manufacturing activity under the category 'industry'. It claims to have leased out a portion of its factory to an entity by name C Cube Sports Services (in short 'lessee'/'sports academy'). The lessee is stated to be involved in training youth in Cricket. Though the petitioner in the affidavit has stated that the lessee is not engaged in commercial activity, there is no material placed to establish the same.

(2.) There was an inspection in the premises of the petitioner and the authorities have raised a query in regard to the usage of LT service connection Tariff III B No.211-002-10 (in short 'connection in question') by the sports academy. It was noted that the sports academy is drawing electricity provided under the industrial connection falling under Category III B of the applicable tariff order.

(3.) Prior to the inspection, a communication had been issued to the petitioner by the respondents putting them to notice that on 23/1/2023 at 12.20 hours, the service connection in question was going to be inspected by the TANGEDCO officials.