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Electricity tariff is leviable at Commercial rates on Residential premises used by advocates for Commercial Activities

Case Law Details

TaxGuru Citation
2011 taxguru.in 724
Case Name
Rajendra G. Shah V/s Maharashtra State Electricity Distribution Company Limited (Bombay High Court)
Date of Judgement/Order
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Rajendra G. Shah V/s Maharashtra State Electricity Distribution Company Limited (Bombay High Court) –The petitioner had thus admitted even in the plaint in the suit that the premises were used exclusively for the purpose of office not only by him but were shared with another advocate principally practicing in Mumbai. In view of the fact that the suit premises are exclusively used for the purpose of office, the petitioner is not entitled to claim that he should be charged for electricity consumed at the rate meant for domestic use, i.e. LT I – Residential use. The user of the suit is clearly a non-domestic and non-residential. The executing Court below therefore did not commit any error in holding that the decree which was passed in RCS No. 194 of 2000 was non-executable in view of the fact that the revised tariff had been fixed by the MERC which make the classification of the tariff only on the basis of domestic and non-domestic uses and not on the basis of residential use as opposed to commercial use.

In respect of the premises which are used by the professionals like lawyers and doctors for their own residence, the tariff for the electricity supplied to the premises would be charged on the basis of domestic use irrespective of the fact that the premises are used for whole or part of the day also for the purpose of carrying on their professional activity in the whole or part of the premises.

Rajendra G. Shah  V/s Maharashtra State Electricity Distribution Company Limited      

Decided by – Bombay High Court

WRIT PETITION NO. 6891 of 2010

Date of Decision : 4th August 2011

JUDGEMENT:

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