Kerala High Court
M/S.Ursula Hospital Society vs The Kerala State Electricity Board Ltd on 25 July, 2025
2025:KER:55122
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 25TH DAY OF JULY 2025 / 3RD SRAVANA, 1947
WP(C) NO. 4947 OF 2017
PETITIONER:
M/S.DHARMAGIRI ST.JOSEPHS HOSPITAL,
MUKKAM, KOZHIKODE, PIN- 673 602,
REP. BY CHIEF TRUSTEE & ADMINISTRATOR,
SR.CELESTINA MSJ.
BY ADVS.
SRI.ISSAC M.PERUMPILLIL
SRI.JIJO PAUL KALLOOKKARAN
RESPONDENTS:
1 THE KERALA STATE ELECTRICITY BOARD LIMITED,
VYDUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM, PIN-
695004.
2 THE KERALA STATE ELECTRICITY REGULATORY
COMMISSION,
KPFC BHAVANAM, C.V.RAMANPILLAI RAOD,
VALLAYAMBALAM, THIRUVANANTHAPURAM, PIN-695010.
3 THE ASSISTANT ENGINEER,
ELECTRICAL SECTION,
THE KERALA STATE ELECTRICITY BOARD, MUKKAM-673602.
BY ADVS.
SHRI.SUDHEER GANESH KUMAR R., SC,
W.P(C)No.4947 of 2017
& connected cases 2 2025:KER:55122
KERALA STATE ELECTRICITY BOARD LIMITED
SHRI.VIPIN P.VARGHESE, SC, KERALA STATE
ELECTRICITY REGULATORY COMMISSION - KSERC
SRI.AJIT JOY
SMT.MERLINE MATHEW
SMT.CELINE JOHN
SHRI.ADARSH MATHEW
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
25.07.2025, ALONG WITH WP(C).5096/2017, 8183/2017 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P(C)No.4947 of 2017
& connected cases 3 2025:KER:55122
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 25TH DAY OF JULY 2025 / 3RD SRAVANA, 1947
WP(C) NO. 5096 OF 2017
PETITIONER:
M/S. SCARED HEART MEDICAL TRUST,
OF THE S.H.CONGREGATION PALAI MOOLAMATTOM,
IDUKKI, PIN - 685589, REPRESENTED BY ITS
ADMINISTRATOR, SR.ANIE CYRIAC
BY ADVS.
SRI.ISSAC M.PERUMPILLIL
SRI.JIJO PAUL KALLOOKKARAN
RESPONDENTS:
1 THE KERALA STATE ELECTRICITY BOARD,
VYDUTHI BHAVAN, PATTOM,
THIRUVANANTHAPURAM - 695004.
2 THE KERALA STATE ELECTRICITY REGULATORY
COMMISSION,
KPFC BHAVANAM.C.V.RAMANPILLAI ROAD,
VALLAYAMBALAM, THIRUVANANTHAPURAM - 695004.
3 THE ASSISTANT ENGINEER,
ELECTRICAL SECTION,
THE KERALA STATE ELECTRICITY BOARD,
MOOLAMATTOM-685589.
BY ADVS.
W.P(C)No.4947 of 2017
& connected cases 4 2025:KER:55122
SHRI.SUDHEER GANESH KUMAR R., SC, KERALA STATE
ELECTRICITY BOARD LIMITED
SHRI.VIPIN P.VARGHESE, SC, KERALA STATE
ELECTRICITY REGULATORY COMMISSION - KSERC
SRI.AJIT JOY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25.07.2025, ALONG WITH WP(C).4947/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)No.4947 of 2017
& connected cases 5 2025:KER:55122
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 25TH DAY OF JULY 2025 / 3RD SRAVANA, 1947
WP(C) NO. 8183 OF 2017
PETITIONER:
M/S SACRED HEART MEDICAL CENTRE HOSPITAL,
REGISTRATION NO. K.268/87, NAGAMPADOM,
KOTTAYAM, PIN-686001, REPRESENTED BY ITS
ADMINISTRATOR, SR. ALICE MANIANGHATT.S.H.
BY ADVS.
SRI.ISSAC M.PERUMPILLIL
SRI.JIJO PAUL KALLOOKKARAN
RESPONDENTS:
1 THE KERALA STATE ELECTRICITY BOARD LTD,
VYDHUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM -
695004, REPRESENTED BY ITS CHAIRMAN.
2 THE KERALA STATE ELECTRICITY REGULATORY
COMMISSION,
KPFC BHAVANAM, C.V RAMANPILLAI ROAD, VALLAYAMBALM,
THIRUVANANTHAPURAM-695010.
3 THE ASSISTANT ENGINEER,
ELECTRICAL SECTION, THE KERALA STATE ELECTRICITY
BOARD, KOTTAYAM EAST-686001.
BY ADVS.
SHRI.SUDHEER GANESH KUMAR R., SC, KERALA STATE
W.P(C)No.4947 of 2017
& connected cases 6 2025:KER:55122
ELECTRICITY BOARD LIMITED
SRI.AJIT JOY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
25.07.2025, ALONG WITH WP(C).4947/2017 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)No.4947 of 2017
& connected cases 7 2025:KER:55122
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 25TH DAY OF JULY 2025 / 3RD SRAVANA, 1947
WP(C) NO. 13256 OF 2017
PETITIONER:
M/S.SACRED HEART HOSPITAL,
PAYNKULAM, MAILACOMBU, THODUPUZHA,
IDUKKI,PIN:685608, REP. BY ITS ADMINISTRATOR,
SR. JOSSY AUGUSTINE S.H.
BY ADVS.
SRI.ISSAC M.PERUMPILLIL
SRI.JIJO PAUL KALLOOKKARAN
RESPONDENTS:
1 THE KERALA STATE ELECTRICITY BOARD LTD.,
VYDUTHIBHAVAN, PATTOM, THIRUVANANTHAPURAM,
PIN-695004.
2 THE KERALA STATE ELECTRICITY REGULATORY
COMMISSION,
KPFC BHAVANAM, C.V.RAMAPILLAI ROAD,
VALLAYAMBALAM, THIRUVANANTHPURAM, PIN: 695 010.
3 THE ASSISTANT ENGINEER,
ELECTRICAL SECTION NO.1, THE KERALA STATE
ELECTRICITY BOARD, THODUPUZHA, PIN 685 584.
BY ADVS.
SHRI.SUDHEER GANESH KUMAR R., SC,
W.P(C)No.4947 of 2017
& connected cases 8 2025:KER:55122
KERALA STATE ELECTRICITY BOARD LIMITED
SRI.AJIT JOY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
25.07.2025, ALONG WITH WP(C).4947/2017 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)No.4947 of 2017
& connected cases 9 2025:KER:55122
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 25TH DAY OF JULY 2025 / 3RD SRAVANA, 1947
WP(C) NO. 15011 OF 2017
PETITIONER:
M/S. HOLY FAMILY HOSPITAL-MUTHALAKODAM,
MUTHALAKODAM, THODUPUZHA, IDUKKI,PIN. 685605, REP.
BY ITS ADMINISTRATOR, SR. DR. JOHNSY MARIA.
BY ADVS.
SRI.ISSAC M.PERUMPILLIL
SRI.JIJO PAUL KALLOOKKARAN
RESPONDENTS:
1 THE KERALA STATE ELECTRICITY BOARD LTD.,
VYDUTHIBHAVAN, PATTOM, THIRUVANANATHAPURAM. PIN.
695004, REP. BY ITS CHAIRMAN.
2 THE KERALA STATE ELECTRICITY REGULATORY
COMMISSION,
KPFC BHAVANAM, C.V RAMAPILLAI ROAD,VALLAYAMBALAM,
THIRUVANANTHAPURAM. PIN. 695010.
3 THE ASSISTANT ENGINEER,
ELECTRICAL SECTION,NO.II,T HE KERALA STATE
ELECTRICITY BOARD, THODUPUZHA, PIN. 685584.
BY ADVS.
SHRI.SUDHEER GANESH KUMAR R., SC, KERALA STATE
ELECTRICITY BOARD LIMITED
SRI.V.J.MATHEW (SR.)
W.P(C)No.4947 of 2017
& connected cases 10 2025:KER:55122
SHRI.VIPIN P.VARGHESE, SC, KERALA STATE
ELECTRICITY REGULATORY COMMISSION - KSERC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25.07.2025, ALONG WITH WP(C).4947/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)No.4947 of 2017
& connected cases 11 2025:KER:55122
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 25TH DAY OF JULY 2025 / 3RD SRAVANA, 1947
WP(C) NO. 16782 OF 2017
PETITIONER:
M/S.URSULA HOSPITAL SOCIETY,
REGISTRATION NO.A-51/95, AMBALAPUZHA, ALAPPUZHA,
PIN-688 561, REP. BY ITS SECRETARY/ADMINISTRATOR,
SRI.RACI CHACKO.
BY ADVS.
SRI.ISSAC M.PERUMPILLIL
SRI.JIJO PAUL KALLOOKKARAN
RESPONDENTS:
1 THE KERALA STATE ELECTRICITY BOARD LTD.,
VYDUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM, PIN-
695 004, REP. BY ITS CHAIRMAN.
2 THE KERALA STATE ELECTRICITY REGULATORY
COMMISSION, KPFC BHAVANAM, C.V RAMANPILLAI ROAD,
VALLAYAMBALAM, THIRUVANANTHAPURAM, PIN-695 010.
3 THE ASSISTANT ENGINEER,
ELECTRICAL SECTION, THE KERALA STATE ELECTRICITY
BOARD, AMBALAPPUZHA-688 561.
BY ADVS.
SHRI.SUDHEER GANESH KUMAR R., SC, KERALA STATE
ELECTRICITY BOARD LIMITED
SRI.AJIT JOY
W.P(C)No.4947 of 2017
& connected cases 12 2025:KER:55122
SRI.V.J.MATHEW (SR.)
SHRI.VIPIN P.VARGHESE, SC, KERALA STATE
ELECTRICITY REGULATORY COMMISSION - KSERC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
25.07.2025, ALONG WITH WP(C).4947/2017 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)No.4947 of 2017
& connected cases 13 2025:KER:55122
JUDGMENT
[WP(C) Nos.4947/2017, 5096/2017, 8183/2017, 13256/2017, 15011/2017, 16782/2017] The petitioners in these writ petitions are stated to be registered Trusts having registration under the provisions of the Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955 (hereinafter referred to as "Act"), as well as the Public Trust Registration, under the provisions of Registration Act,1908, seeking to challenge the demand of differential amounts towards the electricity consumed by the respective petitioners.
2. I have heard Sri. Isaac M.Perumpillil, the learned counsel for the petitioners, Sri.Ajit Joy, the learned Standing Counsel for the Electricity Board, and Sri.Vipin P. Varghese, the learned Standing Counsel for the Kerala State Electricity Regulatory Commission.
3. The petitioners contend that they were private hospitals engaged in providing treatment facilities to patients, and till 2014, they were categorized under the LT-VI (A), as it W.P(C)No.4947 of 2017 & connected cases 14 2025:KER:55122 stood then, having the benefits provided thereunder with reference to the registration under the provisions of the Act, as also the exemption from payment of Income Tax. In the year 2014, the respondent Commission pursuant to Ext.P2 tariff order (produced in W.P(C) No. 4947 of 2017) redetermined the tariff whereunder as regards LT-VI (A), were the petitioner was originally classified, the benefits were available only on the petitioner, obtaining registration under the provisions of Act, as also enjoy "exemption as regards donations received by them". The petitioner's premises were inspected and on the basis of the Mahazar prepared, an assessment is also carried out essentially contending that the petitioners did not have the registration under the provisions of the Act in some of the cases and the petitioners, except for the petitioner in W.P(C)No.4947 of 2017 did not have the benefit of exemption with reference to the provisions of Section 80G of the Income Tax Act, 1961.
4. It is the assessment completed in the afore fashion that is being challenged in these writ petitions.
W.P(C)No.4947 of 2017& connected cases 15 2025:KER:55122
5. The contention raised by the learned counsel for the petitioners is with reference to the provisions of Section 62(3) of the Electricity Act, 2003, as well as the tariff order at Ext.P2, wherein reference has been made to the afore section. It is the contention that there cannot be any differentiation as has been carried out by the afore order, insofar as Section 62(3) of the Act interdicts the same.
Section 62(3) of the Electricity Act, 2003 reads as under:-
"(3) The Appropriate Commission shall not, while determining the tariff under this Act, show undue preference to any consumer of electricity but may differentiate according to the consumer's load factor, power factor, voltage, total consumption of electricity during any specified period or the time at which the supply is required or the geographical position of any area, the nature of supply and the purpose for which the supply is required."
A reading of the afore provision would show that though the Commission shall not show any undue preference to any consumer of electricity, it can differentiate according to the purpose for which the supply is required.
W.P(C)No.4947 of 2017& connected cases 16 2025:KER:55122
6. In the case at hand, it is not in dispute that the petitioners are private hospitals. The conditions for availing the benefits pursuant to Ext.P2 have been laid down specifically thereunder. It has been categorically provided that the benefits can be availed only by cumulatively satisfying the two conditions laid down thereunder.
7. The first condition was the requirement to obtain registration under the provisions of the Act. Admittedly, apart from the petitioners in W.P.(C)Nos.16782 and 8183 of 2017, the rest of the petitioners do not have a registration under the Act. Similarly, as regards the exemption with reference to receipt of donation under Section 80G, as already noticed, apart from one of the petitioners, the other petitioners did not have the required registration.
8. It is the settled principle of law that while extending the benefit with reference to provisions of Section 62(3), the Commission can prescribe conditions thereunder. The petitioner also does not have any case to the effect that the Commission is not entitled to prescribe conditions. The only W.P(C)No.4947 of 2017 & connected cases 17 2025:KER:55122 contention raised is to the effect that by prescribing a condition as laid down in Ext.P2, the same goes against the principles of Section 62(3). I am not in a position to accept the afore contention, since it is categorically provided in Ext.P2 that unless and until the two requirements are cumulatively satisfied, the petitioner would not be entitled to the benefits.
9. The learned counsel for the petitioner has sought to amend the writ petition by seeking to challenge the provisions of Ext.P2 tariff order. This Court notices that the tariff order at Ext.P2 was issued in the year 2014 and the captioned writ petitions have been filed in the year 2017, and the prayer for amendment is made only in the year 2025.
Hence it cannot be permitted, especially since it is pointed out that the tariff order itself has been subsequently changed in 2017 and thereafter.
10. In such circumstances, I am of the opinion that the petitioners are not entitled to any of the reliefs as prayed for in these writ petitions.
W.P(C)No.4947 of 2017& connected cases 18 2025:KER:55122 Resultantly, the captioned writ petitions would stand dismissed. This would be without prejudice to the right of the petitioners to seek appropriate benefits, including OTS that has been extended by the respondent Board.
Sd/-
HARISANKAR V. MENON JUDGE ANA W.P(C)No.4947 of 2017 & connected cases 19 2025:KER:55122 APPENDIX OF WP(C) 5096/2017 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEED OF TRUST DATED 10/10/1983, ALONG WITH ITS SUPPLEMENTARY DEED OF TRUST, EXECUTED ON 13/3/2015 EXHIBIT P2 THE TRUE COPY OF THE RELEVANT PART OF THE TARIFF-ORDER DATED 14/8/2014, ALONG WITH THE RELEVANT PAGES OF PART A-LOW TENSION (LT) TARIFF, ISSUED U/SC.64, OF THE ELECTRICITY ACT, 2003, DATED 14/8/2014 EXHIBIT P3 THE TRUE COPY OF DEMAND-NOTICE DATED 3/12/2016 EXHIBIT P4 THE TRUE COPY OF THE SITE-MAHAZAR PREPARED BY THE APTS ON 28/12/2016 EXHIBIT P5 TRUE TRUE COPY OF THE NOTICE DATED 5/1/2017, SIGNED BY THE ASSISTANT ENGINEER, ELECTRICAL SECTION, KSEB, MOOLAMATTOM EXHIBIT P6 TRUE TRUE COPY OF THE LETTER, DATED 13/1/2017, ALONG WITH ITS CALCULATION - STATEMENTS OF SHORT ASSESSMENT BILLS & SHORT ASSESSMENT INVOICES EXHIBIT P7 THE TRUE COPY OF THE LETTER, DATED 13/1/2017, ALONG WITH ITS CALCULATION - STATEMENTS OF SHORT ASSESSMENT BILLS & SHORT ASSESSMENT INVOICES EXHIBIT P8 THE TRUE COPY OF THE CERTIFICATE OF REGISTRATION UNDER SEC.12A, OF INCOME -
TAX ACT, 1961, DATED 13/6/2000 RESPONDENT EXHIBITS EXHIBIT R3(A) THE TRUE COPY OF THE TARIFF ORDER ISSUED BY THE KERALA STATE ELECTRICITY REGULATORY COMMISSION PUBLISHED IN THE KERALA GAZETTE DATED 27.09.2014. EXHIBIT R3(B) THE TRUE COPY OF THE ORDER OF THE ELECTRICITY OMBUDSMAN.
EXHIBIT R3(C) THE TRUE COPY OF THE ORDERS ISSUED BY THE KERALA STATE ELECTRICITY REGULATORY COMMISSION IN THE CASE OF M/S.LISIE HOSPITAL ERNAKULAM.
EXHIBIT R3(D) THE TRUE COPY OF THE ORDERS ISSUED BY THE W.P(C)No.4947 of 2017 & connected cases 20 2025:KER:55122 KERALA STATE ELECTRICITY REGULATORY COMMISSION IN THE CASE OF LITTLE FLOWER HOSPITAL, ANGAMALY.
W.P(C)No.4947 of 2017& connected cases 21 2025:KER:55122 APPENDIX OF WP(C) 8183/2017 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE MEMORANDUM OF ASSOCIATION OF THE PETITIONER SOCIETY EXHIBIT P2 THE TRUE COPY OF THE SITE-MAHAZAR PREPARED BY THE APTS, KOTTAYAM UNIT, 13/2/2017 EXHIBIT P3 THE TRUE COPY OF THE DEMAND-NOTICE DATED 21/2/2017, OF THE 1ST RESPONDENT, SIGNED BY ITS SPECIAL OFFICER (REVENUE) EXHIBIT P4 THE TRUE COPY OF THE SHORT ASSESSED BILL, SENT ALONG WITH EXT P3 NOTICE AND SIGNED BY THE SPECIAL OFFICER (REVENUE) EXHIBIT P5 THE TRUE COPY OF THE RELEVANT PART OF THE TARIFF-ORDER DATED 14/8/2014, ISSUED U/SEC. 64, OF THE ELECTRICITY ACT, 2003, DATED 14/8/2014, PERTAINING TO THE DETERMINATION OF THE PRESENT CASE RESPONDENT EXHIBITS EXHIBIT R1(A) TRUE COPY OF THE LETTER OF THE INCOME TAX COMMISSIONER W.P(C)No.4947 of 2017 & connected cases 22 2025:KER:55122 APPENDIX OF WP(C) 13256/2017 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEED OF TRUST EXECUTED BY THE RELIGIOUS INSTITUTION, THE JYOTHI PROVINCE OF THE SACRED HEART CONGREGATION ON 19.09.2001 EXHIBIT P1(A) THE THE TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 25.01.2006 EXHIBIT P(B) THE THE TRUE COPY OF THE RENEWED REGISTRATION CERTIFICATE OF THE SACRED HEART HOSPITAL PAYNKULAM UNDER THE FOREIGN CONTRIBUTION (REGULATION) ACT, 2010, DATED 05.08.2016 EXHIBIT P2 THE THE TRUE COPY OF THE SITE MAHAZAR OF THE APTS DATED 19.10.2016 EXHIBIT P2(A) THE THE TRUE COPY OF THE ELECTRICITY BILL DATED 02.11.2016 EXHIBIT P2(B) THE THE TRUE COPY OF THE ELECTRICITY BILL DATED 01.03.2017 EXHIBIT P3 THE THE TRUE COPY OF THE DEMAND NOTICE DATED 18.11.2016 EXHIBIT P4 THE THE TRUE COPY OF THE CALCULATION STATEMENT SENT ALONG WITH EXT.P3 NOTICE DATED 18.11.2016 EXHIBIT P5 THE THE TRUE COPY OF THE COMPLAINT OF THE PETITIONER DATED 05.12.2016 EXHIBIT P6 THE THE TRUE COPY OF THE INTERIM ORDER DATED OF THE CGRF, 08.12.2016 EXHIBIT P6(A) THE THE TRUE COPY OF THE CGRF, CENTRAL REGION, DATED 27.02.2017 EXHIBIT P7 THE THE TRUE COPY OF THE RELEVANT PART OF THE TARIFF ORDER DATED 30.04.2013 EXHIBIT P7(A) THE THE TRUE COPY OF THE RELEVANT PART OF THE TARIFF ORDER DATED 14.08.2014 EXHIBIT P8 THE THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE SPECIAL OFFICER (REVENUE) DATED 22.03.2017 EXHIBIT P8(A) THE THE TRUE COPY OF THE REVISED BILL ISSUED BY THE SPECIAL OFFICER (REVENUE) W.P(C)No.4947 of 2017 & connected cases 23 2025:KER:55122 DATED 24.04.2014 EXHIBIT P9 THE TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX, UNDER SEC.80G(5)(vi) DATED 30.05.2017.
W.P(C)No.4947 of 2017& connected cases 24 2025:KER:55122 APPENDIX OF WP(C) 15011/2017 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEED OF TRUST EXECUTED BY THE RELIGIOUS INSTITUTION THE JYOTHI PROVINCE OF THE SACRED HEART CONGREGATION ON 15.10.2001.
EXHIBIT P1(A) THE TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX, DATED 30.1.2006.
EXHIBIT P2 THE TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX, DATED 30.1.2006.
EXHIBIT P2(A) THE TRUE COPY OF THE ELECTRICITY-BILL DATED 2.9.2016.
EXHIBIT P2(B) THE TRUE COPY OF THE ELECTRICITY-BILL DATED 4.10.2017.
EXHIBIT P2(C) THE TRUE COPY OF THE ELECTRICITY-BILL DATED 3.2.2017.
EXHIBIT P2(D) THE TRUE COPY OF THE ELECTRICITY -BILL DATED 3.2.2017.
EXHIBIT P3 THE TRUE COPY OF THE DEMAND NOTICE DATED 20.11.2016.
EXHIBIT P4 THE TRUE COPY OF THE SHORT ASSESSMENT BILL DATED 20.11.2016.
EXHIBIT P5 THE TRUE COPY OF THE ORDER OF THE CGRF, CENTRAL REGION DATED 27.2.2017.
EXHIBIT P6 THE TRUE COPY OF THE RELEVANT PAGE OF THE TARIFF-ORDER DATED 30.4.2013.
EXHIBIT P7 THE TRUE COPY OF THE RELEVANT PART OF THE TARIFF-ORDER DATED 14.8.2014.
EXHIBIT P8 THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE SPECIAL OFFICER (REVENUE) DATED 10.4.2017.
EXHIBIT P9 THE TRUE COPY OF THE REVISED BILL ISSUED BY THE SPECIAL OFFICER (REVENUE) DATED 10.4.2017.
EXHIBIT P10 THE TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX, UNDER SEC.80G(5)(vi) DATED 30.05.2017.
W.P(C)No.4947 of 2017& connected cases 25 2025:KER:55122 APPENDIX OF WP(C) 16782/2017 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE MEMORANDUM OF ASSOCIATION & RULES AND REGULATIONS OF THE PETITIONER SOCIETY.
EXHIBIT P2 THE TRUE COPY OF THE SITE-MAHAZAR PREPARED BY THE APTS, KOTTAYAM UNIT, ON 25.05.2016.
EXHIBIT P3 THE TRUE COPY OF THE LETTER OF THE 3RD RESPONDENT DATED NIL, ALONG WITH THE CALCULATION STATEMENT.
EXHIBIT P3(A) THE TRUE COPY OF THE DEMAND AND DISCONNECTION NOTICE, DATED 27.05.2016. EXHIBIT P4 THE TRUE COPY OF THE COMPLAINT SUBMITTED BEFORE THE CONSUMER GRIEVANCE REDRESSAL FORUM, DATED 22.07.2016.
EXHIBIT P4(A) THE TRUE COPY OF THE ORDER OF THE CONSUMER GRIEVANCE REDRESSAL FORUM, DATED 26.09.2016.
EXHIBIT P4(B) THE TRUE COPY OF THE COMPLAINT SUBMITTED BEFORE THE STATE ELECTRICITY OMBUDSMAN, DATED 23.1.2017.
EXHIBIT P4(C) THE TRUE COPY OF THE ORDER OF THE STATE ELECTRICITY OMBUDSMAN DATED 19.04.2017.
EXHIBIT P5 THE TRUE COPY OF THE LETTER OF THE 3RD
RESPONDENT ADDRESSED TO THE
ADMINISTRATOR, DATED 29.04.2017. EXHIBIT P6 THE TRUE COPY OF THE NOTICE ALONG WITH THE SHORT ASSESSMENT BILL FOR THE PERIOD FROM 5/2016 TO 4/2017, DATED 29.04.2016. EXHIBIT P7 THE TRUE COPY OF THE RELEVANT PART OF THE TARIFF-ORDER DATED 14.08.2014, ISSUED U/SEC. 64, OF THE ELECTRICITY ACT, 2003, DATED 14.08.2014, PERTAINING TO THE DETERMINATION OF THE PRESENT CASE.
W.P(C)No.4947 of 2017& connected cases 26 2025:KER:55122 APPENDIX OF WP(C) 4947/2017 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE DEED OF TRUST DATED 6-2- 1995, ALONG WITH THE DEED OF ADDITION TO THE TRUST-DEED, EXECUTED ON 24-10-2008. EXHIBIT P2 THE TRUE COPY OF THE RELEVANT PART OF THE TARIFF-ORDER DATED 14-8-2014, ALONG WITH THE RELEVANT PAGES OF PART A-LOW TENSION (LT) TARIFF, ISSUED U/SEC.64, OF THE ELECTRICITY ACT, 2003, DATED 14-08-2014, PERTAINING TO THE DETERMINATION OF THE PRESENT CASE.
EXHIBIT P3(A) THE TRUE COPY OF DEMAND-NOTICE FOR THE MONTH OF FEBRUARY, 2015.
EXHIBIT P3(B) THE TRUE COPY OF THE DEMAND-NOTICE FOR THE MONTH OF FEBRUARY, 2016.
EXHIBIT P3(C) THE TRUE COPY OF THE DEMAND-NOTICE FOR THE MONTH OF JANUARY, 2017.
EXHIBIT P4 THE TRUE COPY OF THE SITE-MAHAZAR PREPARED BY THE APTS ON 19-1-2017.
EXHIBIT P5 THE TRUE COPY OF THE NOTICE DATED 31-1- 2017, SIGNED BY THE ASSISTANT ENGINEER, ELECTRICAL SECTION, KSEB, MUKKAM. EXHIBIT P6 THE TRUE COPY OF THE DEMAND-NOTICE FOR THE MONTH OF FEBRUARY, 201, DATED 2.2.2017. EXHIBIT P7 THE TRUE COPY OF THE LETTER, ALONG WITH THE STATEMENT OF UNDERCHARGED MOUNT, SIGNED BY THE SPECIAL OFFICER (REVENUE), DATED 27-1-2017.
RESPONDENT EXHIBITS EXHIBIT R1(A) THE TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF SOCIETIES EXHIBIT R1(B) THE TRUE COPY OF THE ORDER OF THE KERALA STATE ELECTRICITY REGULATORY COMMISSION DATED 10.11.2016 EXHIBIT R1(c) THE TRUE COPY OF THE NOTICE DATED 27.01.2017 ISSUED TO THE PETITIONER EXHIBIT R2(A) TRUE COPY OF ORDER DATED 10.11.2016 ISSUED BY 2ND RESPONDENT