Electricity tariff classification turns on actual use, with sports complex consumption treated as non-residential despite public access.

Tariff classification under the Electricity Act, 2003 depends on the nature of electricity use, not on whether the facility is run on a no-profit or public-access basis. Electricity used for the public garden portion was correctly treated as LT VI because its predominant use was lighting in a public garden. Electricity used for the sports complex, including the gymnasium, athletic track and tennis court, was properly classified as LT II because it supported a non-residential, commercial-type activity. Authorities and precedents concerning educational or charitable exemption were held inapposite to that use.

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Issues: Whether electricity used for the sports complex, comprising an athletic track, gymnasium and tennis court operated by a public charitable trust on a nominal fee and no-profit basis, was correctly categorised under LT II as non-residential or commercial use, or was liable to be treated under LT VI as use in a public garden/common public place.

Analysis: Tariff classification under the Electricity Act, 2003 turns on the nature of the usage of electricity, not on the terms on which the facility is run or whether the activity is carried on for profit. The public garden portion was rightly treated as LT VI because its predominant use was lighting in a public garden. The sports complex, however, involved electricity used for running a gymnasium, athletic track and tennis court, which is a non-residential activity falling within the commercial or non-residential category. The fact that the complex was allegedly open to the public or operated on a no-profit basis did not alter the character of the usage. The decisions relied upon on educational or charitable exemption issues were held to be inapposite.

Conclusion: The electricity used in the sports complex was correctly categorised and charged under LT II as non-residential or commercial use.

Final Conclusion: The challenge to the billing and categorisation failed, and the writ petition was dismissed after upholding the tariff classification for the sports complex.

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