TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether a decree granting injunction against charging electricity at commercial rates remained executable after the Electricity Act, 2003 and the MERC tariff orders came into force, and whether the electricity used in a lawyer's office in the suit premises was liable to be charged at domestic or non-domestic tariff.
Analysis: The earlier decree was founded on the tariff structure then prevailing under the repealed electricity laws. Once the Electricity Act, 2003 came into force, the appropriate commission obtained statutory power to determine tariff under Section 62, and the tariff fixed by the Maharashtra Electricity Regulatory Commission supplanted the earlier classification. A decree based on the superseded tariff regime could not continue to bind the parties in a manner inconsistent with the new statutory tariff. On the merits of classification, the MERC tariff distinguished domestic from non-domestic use. Premises used exclusively as an advocate's office do not constitute domestic use merely because the activity is a profession rather than commerce. The tariff note permitting residential tariff applies only where professionals use their residences in furtherance of their professional activity. It does not extend to a premises used exclusively as an office.
Conclusion: The decree was held to be inexecutable, and the premises used exclusively as an advocate's office were held to fall under non-domestic use, not domestic use.
TaxTMI 
