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M/S Sacred Heart Medical Centre ... vs The Kerala State Electricity Board Ltd
2025 Latest Caselaw 1569 Ker

Citation : 2025 Latest Caselaw 1569 Ker
Judgement Date : 25 July, 2025

Kerala High Court

M/S Sacred Heart Medical Centre ... 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

& 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.

& 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.

& 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

& 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.

& 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

& 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

& connected cases 20 2025:KER:55122

KERALA STATE ELECTRICITY REGULATORY COMMISSION IN THE CASE OF LITTLE FLOWER HOSPITAL, ANGAMALY.

& 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

& 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)

& 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.

& 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.

& 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.

& 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

 
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