# Tehsil Bar Association Ghaziabad v. U.P.P.C.L. & Ors

- **Citation:** (2023) 8 ILRA 1052
- **Court:** High Court of Judicature at Allahabad
- **Decided:** 2023-08-03
- **Case number:** Writ-C No. 2637 of 2023
- **Bench:** Surya Prakash Kesarwani, Anish Kumar Gupta
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/tehsil-bar-association-ghaziabad-v-u-p-p-c-l-ors-50674
- **Pages:** 14

## Headnote

Civil Law - Electricity Act, 2003 - Tariff
Classification - Advocates' Chambers in Tehsil
Premises - Whether liable to be charged at
domestic or commercial rate - Rate Schedule
LMV-1
for
domestic
usage
includes
professional chambers such as those of
lawyers - Circulars dated 28.11.1983 and
08.10.1985 mandate LMV-1 rate for lawyers'
offices - UPPCL charged LMV-2 (commercial)
on basis of Clause 13 of Rate Schedule 202223 (residuary clause) - Held: Legal profession
not a commercial activity - Advocates not
engaged in trade or business - Their work
akin to social service and judicial function -
Charging commercial tariff to advocates'
chambers in court/tehsil premises contrary to
tariff policy, circulars and legal interpretation
-
Direction
issued
to
treat
electricity
connections
in
advocates'
chambers
as
domestic category under LMV-1.

Held: "The legal profession is a solemn
profession and not a commercial activity.
Lawyers, who assist in the administration
of justice, are not engaged in trade or
commerce. Hence, their chambers - even
in tehsil premises - cannot be billed under
commercial tariff schedule LMV-2, but
under domestic category LMV-1, as per
previous
circulars
and
established
principles."

Case Laws relied on:

## Text

_Characters 0–39,911 of 46,344. This is a partial read: ask again with offset=39911 for what follows._

1052 INDIAN LAW REPORTS ALLAHABAD SERIES
in accordance with law. "Justice delayed is
justice denied", a legal maxim which we all
have to keep always in mind. No reasons
could be assigned to justify the delay
occurred in finally deciding the present writ
petition after more than four decades. Bar
and Bench both have to accept blame for
such a huge delay. Both have to work
together for better administration of justice
so that cases be decided expeditiously, in
accordance with law so that situation such
in hand may remain as an exception only
and not as a routine.
----------
(2023) 8 ILRA 1052
ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 03.08.2023

BEFORE

THE HON'BLE SURYA PRAKASH
KESARWANI, J.
THE HON'BLE ANISH KUMAR GUPTA, J.

Writ-C No. 2637 of 2023

Tehsil Bar Association Ghaziabad
 ...Petitioner
Versus
U.P.P.C.L. & Ors. ...Respondents

Counsel for the Petitioner:
Sri Vivek Prakash Mishra

Counsel for the Respondents:
Sri Pranjal Mehrotra, Sri Krishna Agarwal

Civil Law - Electricity Act, 2003 - Tariff
Classification - Advocates' Chambers in Tehsil
Premises - Whether liable to be charged at
domestic or commercial rate - Rate Schedule
LMV-1
for
domestic
usage
includes
professional chambers such as those of
lawyers - Circulars dated 28.11.1983 and
08.10.1985 mandate LMV-1 rate for lawyers'
offices - UPPCL charged LMV-2 (commercial)
on basis of Clause 13 of Rate Schedule 202223 (residuary clause) - Held: Legal profession
not a commercial activity - Advocates not
engaged in trade or business - Their work
akin to social service and judicial function -
Charging commercial tariff to advocates'
chambers in court/tehsil premises contrary to
tariff policy, circulars and legal interpretation
-
Direction
issued
to
treat
electricity
connections
in
advocates'
chambers
as
domestic category under LMV-1.

Held: "The legal profession is a solemn
profession and not a commercial activity.
Lawyers, who assist in the administration
of justice, are not engaged in trade or
commerce. Hence, their chambers - even
in tehsil premises - cannot be billed under
commercial tariff schedule LMV-2, but
under domestic category LMV-1, as per
previous
circulars
and
established
principles."

Case Laws relied on:

1. Sakha Ram Narayan Kherdekar Vs City of
Nagpur Corp., AIR 1964 Bom 200

2. Dr. D.M. Surti Vs St. of Guj., AIR 1969 SC 63

3. VS Sasidharan Vs M/s Peter & Karunakar, AIR
1984 SC 1700

4. M.P. Electricity Board Vs Shiv Narayan,
(2005) 7 SCC 283

5. Sudha Vs President, Advocates Association,
Chennai, (2010) 14 SCC 114

6. Arup Sarkar Vs C.E.S.C. Ltd., 2020 STPL 4200
Calcutta

7. Ramanathan Vs St. of Kerala, 1991 (1) KerLT
89

8. B.N. Magon Vs South Delhi Municipal Corp.,
217 (2015) DLT 55

Interpretation of:

1. U.P. Electricity Supply Code, 2005 (Clause
3.3(e), 1.5)

2. Electricity Act, 2003 (Sections 3, 61, 86)

3. Rate Schedule LMV-1 & LMV-2 (FY 2022-23)
8 All. Tehsil Bar Association Ghaziabad Vs. U.P.P.C.L. & Ors.
1053
4. Circular Nos. 4177-HC/R-83 dated 28.11.1983
& 2446-HC/R-83 dated 08.10.1985

(Delivered by Hon'ble Anish Kumar
Gupta, J.)

1. In this writ petition, the petitioner,
Tehsil Bar Association, Sadar Tehsil
Parisar, Gandhi Nagar, Ghaziabad, is an
association of advocates registered under
Societies Registration Act, 1860. The
members of the petitioner association are
the advocates engaged in a legal practice
and all the advocates have got their
chambers at the Tehsil Sadar campus with
valid electricity connection installed by the
respondent Power Corporation. As per the
tariff schedule for Financial Year 2016-17
available on the website of respondent
Power Corporation, the residential premises
of
professionals
such
as
advocates
including their chambers are treated as
domestic and well covered under schedule
LMV-1. After the grant of electricity
connection in the chambers of such
advocates the respondent started charging
the electricity charges at commercial rates
which were objected by the petitioner
association and since their grievances were
not redressed, they filed the Writ C No.
6115 of 2019 (Tehsil Bar Association and
12 others v. State of UP and 6 others),
which was disposed of by this Court vide
order dated 22.02.2019, as under:-

"Heard Sri Vivek Prakash Mishra,
learned counsel for the petitioners.

By means of this writ petition, the
petitioners have come to this Court raising
a grievance that in the court campus of
Tehsil Bar Association, Sadar Tehsil,
Gandhi Nagar district Ghaziabad in the
advocates
chamber,
the
electricity
connection has been installed and the bill is
being
charged
on
commercial
basis
whereas tariff schedule for the Financial
Year 2016-17 clearly states that LMV-1
(domestic) would be applicable to the
chambers
of
professionals
such
as
advocates, doctors, artists, consultants etc.
Under the Right to Information Act, the
information supplied to the petitioner on
13.8.2017 is that the meters installed in the
advocates' chamber comes under domestic
category. However, it is stated that the bills
are being sent for commercial category.

The writ petition is disposed of with
the observations that in case the petitioners
make a representation to the Executive
Engineer, Paschimanchal Vidyut Vitran
Nigam
Ltd.,
Meerut,
the
same
be
considered and appropriate orders be
passed and, if so required, electricity bills
be corrected. The said decision shall be
taken by the Executive Engineer within a
period of two months from the date a
certified copy of this order is produced
before him. "

2. In the aforesaid order, it was
categorically observed that the tariff
schedule for the Financial Year 2016-17
clearly states that LMV-1, domestic rates
would be applicable to the chambers of
professionals such as advocates, doctors,
artists, consultants etc. It was observed that
under the Right to Information, the
information supplied on 13.08.2017, it is
categorically stated that the electricity
connection installed in the chambers of
advocates in District and Sessions Court,
Ghaziabad, were issued under domestic
category and the electricity charges are
charged upon as per the tariff rates LMV-1
as determined by the UP State Electricity
Regulatory Commission.

3. In terms of the aforesaid order
dated 22.02.2019 passed by this Court, the
petitioner association made a representation
1054 INDIAN LAW REPORTS ALLAHABAD SERIES
before the respondent no. 4, which has been
disposed of by order dated 27.07.2019. The
respondent no. 4, relying upon clause 3.3
(e) of the UP Electricity Supply Code,
2005, observed that since the chambers of
the advocates in the tehsil compound are
not in the category of domestic use of
electricity, therefore, electricity consumed
cannot be treated as domestic consumption.
The
aforesaid
order
is
reproduced
hereinbelow:-

"सकारण आदेश

अध्यक्ष/सत्रचव तहसील बार ऐसोत्रसयेशन, गात्रजयाबाद के
द्वारा त्रदनांक 18.07.2019 को प्रस्तुत त्रकये गये प्रत्यावेदन त्रवर्य
तहसील बार ऐसोत्रसयेशन के 13 नम्बर अत्रधवक्ता / सदस्यों के द्वारा
प्रत्यावेदन एवं माo उछच न्यायालय के दायर यात्रचका
6115/2019 एवं 3874 / 2019 में पाररत आदेश के
अनुपालन में प्रकरण में अध्ययन करने पर पाया गया त्रक त्रवद्युत
नगरीय त्रवतरण खण्ड- तृतीय, गात्रजयाबाद द्वारा तहसील पररसर में
अत्रधवक्ताओं के चैम्बर में त्रदये गये संयोजन उ०प्र० इलैत्रक्रत्रसटी
कोड-2005 के अनुसार लागू टैररफ दर पर त्रनगात है।

उ०प्र० त्रवद्युत प्रदाय संत्रहता 2005 के त्रनयम 3.3. (ई)
जो त्रनम्नत्रलत्रखत है--

Professionals
architects
charted
accountants, engineers, doctors, lawyers
and teachers etc. may utilize a maximum
of 50 square meters of residential space in
their
possession,
for
carrying
out
professional practice of consultancy work,
and this shall not attract non-domestic
tariff के अनुसार अत्रधवक्ता द्वारा घरेलू पररसर का अत्रधकार प्राप्त
होने पर उस पररसर क्षेि में अत्रधकतम 50 वगा मी० ऐररया को
प्रोफेशनल या कन्सलटेन्सी में प्रयोग करने पर उक्त घरेलू क्षेि का
प्रयोग Non-domestic Tariff में नहीं होगा। उक्त प्रकरण में
अत्रधवक्ता तहसील पररसर में त्रवद्युत का प्रयोग कर रहे हैं जो त्रक
घरेलू पररसर का क्षेि नहीं है। तहसील पररक्षेत्र में अधिवक्ता कक्ष
को घरेलू धवद्या में नहीं धलया जा सकता है।

तहसील पररसर में ऊजीकृत अत्रधवक्ता कक्ष के संयोजन
वात्रणत्रययक त्रवद्या से घरंतु त्रवधा में पररवत्रतात करने योग्य नहीं है।
अतः आवेदन त्रदनांक 18.07.2019 को त्रनस्ताररत त्रकया जाता
है।

अत्रधशासी अत्रभयन्ता

अकिशानी अकभयन्ता

कवद्युत नगरीय कवतरण खण्ड-तृतीय

गाकजयाबाद"

4. The aforequoted order has been
modified vide order dated 13.04.2023, as
under:-

"सकारर् आिेश

माननीय उछच न्यायालय, इलाहाबाद द्वारा पाररत त्रनणाय
त्रदनांक 06.04.2023 के. अनुपालन में खण्ड कायाालय द्वारा पूवा
में पाररत सकारण आदेश सं0-4667 त्रदनांक 27.07.2019 को
पुनः त्रनम्नवत् संशोत्रधत त्रकया जाता है।

त्रवद्युत नगरीय त्रवतरण खण्ड-तृतीय, गात्रजयाबाद द्वारा उत्तर
प्रदेश पावर कारपोरेशन त्रलo एवं माननीय उत्तर प्रिेश धवद्युत
धनयामक आयोग द्वारा समय समय पर जारी आिेश एवं
धनिाणररत रेट शेड्यूल के अनुसार धवद्युत संयोजनों की धबधलंग
करने हेतु प्राप्त आिेशों का पालन धकया जाता है। वतामान में
माननीय उत्तर प्रदेश त्रवद्युत त्रनयामक आयोग द्वारा अनुमोत्रदत वर्ा
2020-21 के रूअप वर्ा 2021-22 की ए०पी०आर० तथा वर्ा
2022-23 के सकल राजस्व एवं टैररफ के सम्बन्ध में पुनरीत्रक्षत
दरों को लागू करने हेतु प्राप्त त्रदशा त्रनदेश के अनुपालन में सामान्य
त्रनयनों / प्रात्रवधानों के अन्तगात टैररफ के त्रबन्दु संo- 13 त्रनम्नवत्
आदेत्रशत है:-

CONSUMER
NOT
COVERED
UNDER ANY RATE SCHEDULE OF

EXPRESSLY
EXCLUDED
FROM
ANY CATEGORY:

For consumers of light, fan & power
(excluding motive power loads) not covered
under any rate schedule of expressly
excluded from any LMV rate

schedule will be categorized under
LMV-2.

उत्तर प्रदेश पावर कारपोरेशन त्रल0 को माननीय त्रवद्युत
त्रनयामक आयोग द्वारा समय समय पर त्रनधााररत रेट शैड्यूल के
अनुसार संयोजनों की श्रेणीवार त्रबत्रलंग करने हेतु आदेत्रशत त्रकया
जाता है। त्रवद्युत त्रनयामक आयोग द्वारा जारी रेट हैड्यूल (टेररफ) में
अत्रधवक्ताओं के तहसील पररसर में त्रस्थत कक्ष में स्थात्रपत त्रवद्युत
संयोजनों की त्रबत्रलंग घरेलू श्रेणी के अन्तगात करने हेतु कहीं कोई
त्रवशेर् स्पि आदेश नहीं है। अत्रधवक्ता चैम्बर में स्थात्रपत संयोजनों
का त्रकसी श्रेणी के अन्तगात पररभात्रर्त ना होने के कारण अघरेलू
8 All. Tehsil Bar Association Ghaziabad Vs. U.P.P.C.L. & Ors.
1055
श्रेणी के अन्तगात एलएमवी-2 त्रवद्या रेट अनुसार त्रबत्रलंग की जा रही
है।

एवं उत्तर प्रदेश त्रवद्युत प्रदाय सत्रहत 2005 के त्रनयम 3.3
(ई) जो त्रक त्रनम्न प्रकार

पररभात्रर्त है:-

Professionals
architects
chartered
accountants, engineers, doctors, lawyers
and teachers etc. may utilize a maximam of
50 square meters of residential space in
their
possession,
for
carrying
out
professional practice of consultancy work,
and this shall not attract non-domestic
tariff. के अनुसार अत्रधवक्ता द्वारा घरेलू पररसर का अत्रधकार प्राप्त
होने पर उस पररसर क्षेि में अत्रधकतम 50 वगा मी० ऐररया को
प्रोफेशनल या कनसेलटेन्सी में प्रयोग करने पर उकत घरेलू क्षेि का
प्रयोग Non-domestic Tariff नहीं होगा।उक्त प्रकरण में
अत्रधवक्ता तहसील पररसर में त्रवद्युत का प्रयोग कर रहे हैं।

अतः इस प्रकार के संयोजनों का त्रवद्यत त्रनयामक अयोग द्वारा
जारी टैररफ शैड्यूल के अन्तगात घरेलू क्षेि (एलएमवी-1) के
अन्तगात तहसील पररसर में त्रस्थत अत्रधवक्ता चैम्बर को पररभात्रर्त
नहीं त्रकया गया है। एवं उत्तर प्रदेश त्रवद्युत प्रदाय सत्रहत 2005के
धारा-3.3(ई) के अनुसार तहसील पररसर के अन्तगात अत्रधवक्ता
चैम्बर की त्रबत्रलंग अघरेलू श्रेणी (एलएमवी-2) के अन्तगात की जा
रही है। खण्ड द्वारा माननीय त्रनयामक आयोग के त्रनयमों के
अनुपालनाथं टैररफ / त्रबत्रलंग से त्रभन्न टैररफ में त्रबत्रलंग करने का
कोई अत्रधकार प्राप्त नहीं है। अतः तहसील पररसर त्रस्थत अत्रधवक्ता
चैम्बर में त्रवद्युत संयोजन की त्रकसी अन्य त्रवधा (श्रेणी) में त्रबत्रलंग
हेतु माननीय उत्तर प्रदेश त्रवद्युत त्रनयामक आयोग द्वारा आदेश जारी
त्रकये जाने की आवश्यकता है। यात्रचकाकताा माननीय उत्तर प्रदेश
त्रवद्युत त्रनयामक आयोग के समक्ष भी प्रकरण प्रस्तुत कर सकते है।"

5. Aggrieved by the aforesaid order
dated 27.07.2019, the petitioner has filed
the
instant
petition praying
for
the
following relief:-

"I. Issue a writ, order or direction in
the nature of certiorari to quash impugned
order dated 27.07.2019 passed by the
respondents (Annexure No.6 to this writ
petition).

II. Issue a writ order or direction in
the nature of mandamus directing to the
respondents to stop the arbitrary act of the
respondents whereby they have. treated
them as commercial power user and
continuously sent electricity bills with
levied of commercial tariff plan @ Rs. 8.50
per unit.

III. Issue a writ order or direction in
the nature of mandamus directing to the
respondents to re-adjust the extra bill paid
amount as commercial user being treated
as domestic power user.

IV. Issue a writ order or direction in
the nature of mandamus directing to the
respondents
 to stop the recovery of current bill from
petitioner Association and its members till
disposal of its conversion into domestic
bills.

V. Issue any other suitable writ, order
of direction, which this Hon'ble court may
deem fit and proper in the circumstances of
the case.

VI. Award costs of the writ petition to
the petitioner."

6. Learned Counsel for the petitioner
submitted that as per the tariff schedule for
the Financial Year 2016-17, residential
premises of the professionals such as
advocates, doctors, artists, consultants etc.,
including their chambers were covered
under the category of LMV-1 (domestic),
therefore, also according to the admission
by the respondent no. 4, in the information
annexed as Annexure-3 to the writ petition,
the electricity connection in the Advocates'
chambers, is issued under the domestic
category in District and Sessions Court,
Ghaziabad. Likewise, having regard to the
order dated 22.02.2009 passed in Writ C
No. 6115 of 2019, the Noida Power
Corporation Limited has accepted the
observations made in the said order and it
1056 INDIAN LAW REPORTS ALLAHABAD SERIES
started charging for the electricity in the
chambers of advocates at District Bar
Association, Noida, at domestic rates. The
members of the petitioner Association
should
also
be
treated
as
domestic
consumer of electricity and they should be
charged at the rate applicable to the
domestic users of electricity. Learned
counsel for the petitioner further submitted
that the profession of an advocate is not a
commercial activity rather it is service to
the society and the lawyers are active
players in the administration of justice like
the judges. Professional activity by an
advocate or a Judge goes side by side on
the bar and both are the same profession.
The function of each are different but it is
the
same
profession,
the
object
is
administration of justice according to law.
Therefore, the lawyers' profession is a kind
of profession which can be said to be
carried as social service, which is certainly
not a profession of commercial nature.
Therefore,
the
commercial
rates
of
electricity, supplied to the Chambers of
advocates in the court campus cannot be
applied and they must be charged as per the
domestic schedule of electricity supply.

7. Learned Counsel for the petitioner
has placed reliance on the following
judgments:-

1.
Sakha
Ram
Narayan
Kherdekar v. City of Nagpur Corporation
reported in AIR 1964 Bombay 200.

2. Ramanathan v. State of Kerala
reported in 1991 Vol. I KerLT 89.

3. B.N. Magon v. South Delhi
Muncipal Corporation reported in 217
(2015) DLT
55.

4. M.P. Electricity Board and
Others v. Shiv Narayan and Another
reported in (2005) 7 SCC 283.

5. Arup Sarkar v. C.E.S.C.
Limited and others reported in 2020 STPL
4200 Calcutta.

6. Sasidharan v. M/s Peter and
Karunakar reported 1984 AIR SC 1700.

8. Learned Counsel for the petitioner
has also relied upon a Circular No. 4177HC/R-83 dated 28.11.1983 which provides
the rate schedule under category LMV-1,
which is applicable to the judiciary. He
further relied upon Circular No. 2446-
HC/R-83 dt. 08.10.1985 which provides
that office of a lawyer or firm of lawyers is
to be billed under rate schedule LMV-1,
applicable to domestic light, fan and power
consumers.

9. Learned counsel for the petitioner
relying upon Clause 1.5 of U.P. Electricity
Supply Code, 2005, submits that the
aforesaid
circulars
which
specifically
provide for applicability of rate schedule
under category LMV-1 to the office or firm
of lawyers are saved as per clause 1.5 of
the U.P. Electricity Supply Code as there is
no specific provision in the new rate
schedule with regard to the electricity
supply to the lawyers chambers.

10. Sri Pranjal Mehrotra, learned
Counsel for the respondent no. 4 relying
upon the rate schedule as approved for the
year 2022-23 by the U.P. Electricity
Regulatory
Commission
submits
that
activity in the lawyers' chambers is not a
domestic activity. Thus, the activity of
lawyers in their chambers is a nondomestic activity. Therefore, as per Clause
13 of rate schedule for Financial Year
2020-23, the use of electricity in the
advocates' chambers is a non-domestic
activity and LMV-2 will apply for the
supply of electricity to the lawyers'
chambers. The rate schedule for the year
8 All. Tehsil Bar Association Ghaziabad Vs. U.P.P.C.L. & Ors.
1057
2022-23 does not provide for specific rate
schedule for Lawyers' Chambers, therefore,
Clause 13 provides for the applicability of
LMV-2, for an activity/ category, which is
not covered in any rate Schedule. Mr.
Mehrotra,
learned
counsel
for
the
respondent, further submits that the rate
schedules are approved by the U.P.
Electricity Regulatory Commission and the
respondent no. 4 being the distribution
company is bound by the rate schedule as
approved by the U.P. Electricity Regulatory
Commission. If the petitioner has any
grievance with regard to the rate schedule
as approved by the U.P. Electricity
Regulatory Commission, they can raise
their grievances before the U.P. Electricity
Regulatory Commission itself. Hence, in
view of the availability of the alternative
remedy,
the
writ
petition
is
not
maintainable and is liable to be dismissed.

11. Learned counsel for the petitioner
has heavily placed reliance on the decision
of the Hon'ble Supreme Court in MP
Electricity Board and Another v. Shiv
Narayan and Another reported in (2005) 7
SCC 283, whereby the matter was referred
to Larger Bench, doubting the correctness
of the judgement in New Delhi Municipal
Council v. Sohan Lal Sachdev reported in
(2002) SCC 494. The Larger Bench of the
Hon'ble Supreme Court had affirmed the
judgement in Sohan Lal Sachdev (Supra),
holding that the same does not require any
re-consideration. However, it is pertinent to
note that the Hon'ble Supreme Court has
not gone into the question as to whether or
not the advocate can be said to be carrying
on any commercial activity.

12. In view of the aforesaid
submissions of the counsel for the parties
the
following
questions
emerges
for
determination by this Court:-

1. Whether the activities/profession of
an advocate is a commercial activity, which
will
attract
the
commercial
rate
of
electricity consumption?

2. Whether the Rate Schedule LMV-2,
which is applicable for the commercial
activities, can be applied for the electricity
supplied to the Lawyers Chambers?
3.
Whether
the
respondents
can
discriminate between the electricity supply
to the advocates' chambers in different
court compounds?

13. Circular No. 4177-HC/R-83
dated 28.11.1983 read as under:-

"Central and State Government offices
who are engaged in commercial activities
should be billed at the Rate Schedule LMV2 applicable to Commercial Light fan and
Power while others at the Rate Schedule
LMV-1 as detailed below:

A.
Where
LMV-2
is
applicable
B. Where LMV1 is applicable
1. All India Radio
1.
Revenue
Departments
2. Doordarshan
 2.
Police
Department
3. State Road Transport
Corporation
 3. Judiciary
4. Bridge Corporation

5.
Development
Authorities of Towns

6. All State Govt./Central
Govt. Undertakings and
Corporations

7. P&T Deptt.,

8. Railways (upto 5 kW)
[Beyond 5 kW to be billed
under LMV-10(4)(b)]
1058 INDIAN LAW REPORTS ALLAHABAD SERIES
9. U. P. Rajkiya Nirman
Nigam

10. U. P. Housing Board"

14. Circular No. 2446-HC/R-83 dt.
08-10-85 provides as under:-

"Office of a lawyer or firm of lawyers
is to be billed under rate schedule LMV-1,
applicable to domestic light, fan and power
consumers."

15. As per rate schedule LMV-1 for
the
Financial
Year
2022-23,
the
applicability clause is as under:-

"Premises for residential / domestic
purpose,
Accommodation
for
Paying
Guests for Domestic purpose (Excluding
Guest
Houses),
Janata
Service
Connections, Kutir Jyoti Connections,
Jhuggi / Hutments, Places of Worship (e.g.
Temples, Mosques, Gurudwaras, Churches)
and Electric Crematoria, Shelter Homes,
orphanages, old age homes, Institutions
run for mentally retarded and forsaken
children. Non- commercial places occupied
by religious persons, of any religion, are
also entitled in this category, for a
maximum load up to 5 kW, subject to the
condition that such non-commercial place
shall have a valid registration/recognition
from a charitable trust."

16. The rate schedule LMV-2 for nondomestic light, fans and power is applicable
to all consumers as under:-

"This schedule shall apply to all
consumers using electric energy for Light,
Fan and Power loads for Non-Domestic
purposes, like all type of Shops including
Patri Shopkeepers, Hotels, Restaurants,
Private Guest Houses, Private Transit
Hostels,
Private
Students
Hostels,
Marriage
Houses,
Show-
Rooms,
Commercial/Trading
Establishments,
Cinema and Theatres, Banks, Cable T.V.
Operators, Telephone Booths / PCO (STD /
ISD), Fax Communication Centres, Photo
Copiers, Cyber Café, Private Diagnostic
Centres including X-Ray Plants, MRI
Centres, CAT Scan Centres, Pathologies
and Private Advertising / Sign Posts / Sign
Boards, Commercial Institutions / Societies,
Automobile Service Centres, Coaching
Institutes, Private Museums, Power Looms
with less than 5 kW load and for all
companies registered under the Companies
Act, 1956 with loads less than 75 kW."

17. The rate schedule LMV-4 light
and power of public and private institutions
applies to the following:-

"This schedule shall apply to:

(a)
Government
Hospitals
/
Government Research Institutions / Offices
of the Government Organizations other
than
companies
registered
under
Companies Act 1956.

(b) Government & Government aided
(i) Educational Institutions (ii) Hostels (iii)
Libraries.

(c) Religious and charitable trusts &
Institutions having a valid registration
under Section 12 AA & 80 G issued by the
Income Tax department including hospitals,
colleges and those providing services free
of cost or at the charges / structure of
charges not exceeding those in similar
Government operated institutions.

(d) Railway Establishments (excluding
railway traction, industrial premises &
Metro) such as Booking Centres, Railway
Stations
&
Railway
Research
and
Development Organization, Railway rest
houses, Railway holiday homes, Railway
inspection houses.
8 All. Tehsil Bar Association Ghaziabad Vs. U.P.P.C.L. & Ors.
1059

(e) All India Radio and Doordarshan.

(f) Guest houses of Government, SemiGovernment, Public Sector Undertaking
Organisations."

18. From the careful perusal of the
rate schedules, as approved for the
Financial Year 2022-23 by the U.P. State
Regulatory Commission it is apparent that
the activities of advocates and professionals
or the public institutions like Judiciary do
not find place in any of the rate schedule.
Clause 13 of the general provisions with
regard to rate schedule for Financial Year
2022-23 provides as under:-

"CONSUMERS
NOT
COVERED
UNDER ANY RATE SCHEDULE OR
EXPRESSLY EXCLUDED FROM ANY
CATEGORY:

For consumers of light, fan & power
(excluding motive power loads) not covered
under any rate schedule or expressly
excluded from any LMV rate schedule will
be categorized under LMV-2."

19. Clause 1.5 of the U.P. Electricity
Supply Code, 2005 provides as under:-

"1.5 Existing Provisions in Licensee's
own Manuals :

The licensee may refer to their own
manual or orders in the matters not
specifically covered in this Supply Code,
provided that such guidelines are not
inconsistent with any of the provisions in
this Supply Code and the Electricity Act
2003."

20. Sub Clause (e) of Clause 3.3
provides as under:-

"(e)
Professionals,
architects,
chartered accountants, engineers, doctors,
lawyers and teachers etc. may utilize a
maximum of 50 square meters of residential
space in their possession, for carrying out
professional practice or consultancy work,
and this shall not attract non-domestic
tariff."

21. Sub-section (1) of Section 3 of the
Electricity Act, 2003 enshrines a duty upon
the Central Government to formulate the
tariff policy in consultation with the State
Government. Sub-section (3) of Section 3
of Electricity Act, 2003 further provides for
review and revision of the National
Electricity Policy and tariff policy by the
Central Government from time to time with
the consultation of the State Governments
and the Authority. Section 86 of the
Electricity
Act
empowers
the
State
Commission to determine the tariff for
generation,
supply,
transmission
and
wheeling of electricity. While determining
the tariff policy, the State Commission shall
be guided by the National Electricity
Policy, National Electricity Plan and Tariff
Policy published under section 3, as
provided in Sub-section (4) of Section 86.
Clause (f) of Sub-section (1) of Section 86
of the Electricity Act empowers the State
Commission
to
adjudicate
upon
the
disputes
between
the
licensee
and
generating companies and to refer any
dispute for arbitration.

22. LMV-2 is applicable for nondomestic purposes like all type of shops
including
Patri
Shopkeepers,
Hotels,
Restaurants, Private Guest House, Private
Transit Hospitals, Private Student Hostel,
Marriage
House,
Show
Rooms,
Commercial/Trading
Establishment,
Cinema and Theatres, Banks, Cable TV,
Operator, Telephone Booths, Photo Copiers
shop, Cyber Cafe etc. If we look into the
non-domestic purposes as indicated in rate
schedule LMV-2, the profession of a lawyer
1060 INDIAN LAW REPORTS ALLAHABAD SERIES
is not covered under the non-domestic
purpose as has been illustrated in this rate
schedule.
The
proposition
is
well
established that the words occurred in the
same context must take its colour from
each other. In order to bring the lawyers'
office within the categories of nondomestic purposes, the activity must be
established to be of similar nature as
illustrated in rate schedule under category
LMV-2. In Dr. D.M Surti Vs. State of
Gujarat, (AIR 1969 SC 63), the Hon'ble
Supreme Court has held as under:

"The words take as it were their
colour from each other that is, the more
general is restricted to sense analogous to
a less general. "Associated words take
their meaning from one another under the
doctrine of noscitur a sociis the philosophy
of which is that the meaning of a doubtful
word may be ascertained by reference to
the meaning of words associated with it;
such doctrine is broder that the maxim
Ejusdem Generis."

Thus from the plain reading of the
illustrative definition of the non-domestic
purpose as indicated in the rate schedule
under LMV-2, we are of the firm view that
the lawyers' chambers would not come
within the definition of non-domestic
purpose as illustrated in rate schedule
LMV-2 as the illustrative activities indicate
the activities of commercial nature. The
legal profession in catena of cases has been
held to be non-commercial activity and it is
not a trade or business. By the Rules
framed by the Bar Council of India, the
Lawyers are also prohibited from actively
participating in any trade or profession.
Hon'ble Supreme Court in M.P. Electricity
Board and Ors. v. Shiv Narayan Chopra
(Supra) held that the advocates' office
cannot be charged additional tariff at the
commercial rate as the legal profession is
not a commercial activity.

23. In Dr. D.M Surti Vs. State of
Gujarat (Supra), Hon'ble Supreme Court
further observed that "a professional
activity must be an activity carried on by an
individual by his personal skill and
intelligence.
There
is
fundamental
distinction between a professional activity
and an activity of commercial character."

24. In Sudha v. President, Advocates
Association, Chennai and Ors. reported
in (2010) 14 SCC 114 observed as under:-

"The legal profession is a solemn and
serious occupation. It is a noble calling
and all those who belong to it are its
honourable members. Although the entry to
the profession can be had by acquiring
merely the qualification prescribed by
different universities, the honour as a
professional has to be maintained by its
members by their exemplary conduct both
in and outside the court. The legal
profession
is
different
from
other
professions in that what the lawyers do,
affects not only an individual but the
administration of justice which is the
foundation of the civilised society."

25. The word 'profession' has been
defined in Black's Law Dictionary - Sixth
Ed. as under:

'Profession- A vocation or occupation
requiring
special,
usually
advanced
education, knowledge, and skill; e.g. law or
medical professions. Also refers to whole
body of such profession.

The labour and skill involved in a
profession in predominantly mental or
intellectual,
rather
than
physical
or
manual.
8 All. Tehsil Bar Association Ghaziabad Vs. U.P.P.C.L. & Ors.
1061

The term originally contemplated only
technology, law and medicine, but as
applications of science and learning are
extended to other departments of affairs,
other vocations also receive the name,
which implies professed attainments in
special knowledge as distinguished from
mere skill.

Act of professing; a public declaration
respecting something. Profession of faith in
a religion."

26. The word 'profession' has also
been defined in the Advanced Law Laxicon
Volume-3 at page-3764 which reads as
under:

"Profession- A 'profession' involves the
idea of an occupation requiring either
purely intellectual skill or any manual skill,
as in painting and sculpture or surgery,
skill controlled by the intellectual skill of
the operator, as distinguished from an
occupation which is substantially the
production or sale or arrangements for the
production of sale of commodities. C.I.T. v.
Manmohan Das (1966) 59 ITR 699, 710
(SC) Income Tax Act, 1961. Sec.28."

At page 3765 it has been further stated
as follows :

"One definition of a profession is an
employment, especially an employment
requiring a learned education, as those of
law and physics (Worcest Dict.). In the
Century
Dictionary
the
definition
of
profession is given, among others, as a
vocation in which a professional knowledge
of some department of science or learning
is used by its practical application to the
affairs of others, either in advising,
guiding, or teaching them, or in serving,
their interest or welfare in the practice of
an art founded on it."

"The
word
implies
professional
attainment
in
special
knowledge
as
distinguished from mere skill; a practical
dealing with affairs as distinguished from
mere study or investigation; and an
application of such knowledge to use for
others as a vocation as distinguished from
its pursuits for its own purposes."

"The term is applied to an occupation
or calling which requires learned and
special preparation in the acquirement of
scientific knowledge and skill."

1. The occupation which one professes
to be skilled in and to follow; any calling or
occupation by which a person habitually
earns his living (S.2(36), Income Tax Act
and S. 150, Indian Evidence Act0; 2. S.7,
North Eastern Hill University Act."

"An activity to be a profession must be
one carried on by an individual by his
personal
skill,
intelligence
and
an
individual by his personal skill, intelligence
and
dependent
on
individual
characteristics.
Sakharam
Narayan
Kherdekar v. City of Nagpur Corporation,
(AIR 1964 Bom 200, 210 (Bombay Shops
and Establishment Act (79 of 1948, S. 2(4)).

The multifarious functions call for the
exercise of integrity; intelligence and
personal skill by the Chartered Accountant
in the service of his client and so the
preamble of the Chartered Accountant Act,
1949 describes the avocation of a chartered
accountant as a profession. N.E. Merchant
v. State. (AIR 1968 Bom 283, 287. Bombay
Shops and Commercial Establishment Act
(76 of 1048)"

"A profession or occupation is carried
on for the purpose of earning a livelihood
and a profit motive does not underline such
carrying of profession or occupation. L.M.
Chitala vs. Commissioner of Labour. (AIR
1964 Mad.131, 133 (Constitution of India,
Art. 19(6)"
1062 INDIAN LAW REPORTS ALLAHABAD SERIES

"Profession as distinguished with
'commercial' means a person who enters
into a profession. It involves certain
amount of skill as against commercial
activity where it is more of a matter of
things or business activity. In profession, it
is purely use of skill activity. Therefore, two
are distinct concepts in commercial activity
- one works for gain or profit and as
against this, in profession, one works for
his livelihood."

27. In V. Sasidharan v. M/s Peter
and Karunakar reported in AIR 1984 (4)
SCC 230, Hon'ble Supreme Court has held
that the office of a lawyer or a firm of
lawyers is not a commercial establishment
within the meaning of the provisions of
Kerala Shops Commercial Establishment
Act, 1960. It was further observed in para-9
of the said judgment 'whatever may be the
popular
conception
or
misconception
regarding the role of today's lawyer and the
alleged narrowing of the gap between a
profession on one hand and a trade or
business on the other, it is trite that,
traditionally, lawyers do not carry on a
trade or business nor do they render
services to 'customers'.

28. In Chairman, M.P. Electricity
Board vs. Shiv Narayan reported in 2005
7 SCC 283, the Hon'ble Supreme Court has
observed as under:

"12. A professional activity must be an
activity carried on by an individual by his
personal skill and intelligence. There is a
fundamental distinction, therefore, between
a professional activity and an activity of a
commercial
character.
Considering
a
similar question in the background of
Section 2(4) of the Bombay Shops and
Establishments Act (79 of 1948), it was
held by this Court in Dr. Devendra M. Surti
v. The State of Gujarat (AIR 1969 Sc 63)
that a doctor's establishment is not covered
by
the
expression
"Commercial
establishment".

"14. Even if it is accepted that the user
was not domestic, it may be non-domestic.
But it does not automatically become
"commercial". The words "non-domestic"
and
"commercial"
are
not
interchangeable...."

29. The legal profession has been
described in a passage in the book of Ethics
of Bar and Bench by Hicks at pages 229
and 230, as follows:

"The practice of law is not a business
open to all, but a personal right, limited to
a few persons of good moral character,
with special qualifications ascertained and
certified after a long course of study, both
general and professional, and a thorough
examination by a State Board appointed for
that purpose. The right to practise law is in
the nature of a franchise from the State
conferred only for merit....."

"The relation of attorney and client is
that of master and servant in a limited and
dignified sense, and it involves the highest
trust and confidence. It cannot he delegated
without consent and it cannot exist between
an attorney employed by a corporation to
practice law lor it, and a client of the
corporation, for he would be subject to the
directions of the coronation anltict to the
directions of the client. There would be
neither contract nor privity between, him
and the client and he would not owe even
the duty of counsel to the actual litigant.
The
corporation
would
control
the
litigation, the money earned would belong
to the corporation, and the attorney would
be responsible to the corporation only. His
master would not be the client but the
corporation, conducted it may be wholly by
8 All. Tehsil Bar Association Ghaziabad Vs. U.P.P.C.L. & Ors.
1063
layman organised simply to make money
and not to aid in the administration of
justice which is the highest function of an
attorney and counsellor at law. The
corporation might not have a lawyer
among its stockholders, directors, or
officers. Its members might be without
character, learning, or standing. There
would be no remedy by attachment or
disbarment to protect the public from
imposition or fraud, no stimulus to good
conduct from the traditions of an ancient
and honourable profession and no guide
except the sordid purpose to earn money
for stockholders. The bar, which is an
institution of the highest usefulness and
standing, would be degraded if even its
humblest members became subject to the
orders of a money-making corporation
engaged not in conducting litigation for
itself, but in the business of conducting
litigation for others. The degradation of the
bar is an injury to the State."

30. In Ramanathan Vs. State of
Kerala (1991 (1) KLJ 410), the Kerala
High Court, while dealing with the matter
relating
to
the
Kerala
Shops
and
Commercial Establishment Act, 1960,
observed that the profession of a lawyer
does not involve commercial or industrial
activity.

31. In Arup Sarkar Vs. CESE
Limited & Others, (Writ Petition No.
18367
of
2019
Judgment
dated
11.02.2020), the Calcutta High Court has
held that the Chambers of litigation
Lawyers are clearly used for his livelihood
based on his personal professional skills,
therefore, their activity cannot be said to be
commercial activity. Hence, they cannot be
charged under the category commercial
(urban) and directed the lawyer's chambers
to be charged under the category "Domestic
(Urban).

32. In Sakharam v. Nagpur
Corporation (AIR 1960 Bombay 200), a
Division Bench of Bombay High Court
dealt with the question as to whether
Advocate's office can be declared as
establishment under Bombay Shops and
Commercial
Establishment
Act.
After
examining the various facets of legal
profession, it was observed that the activity
of a lawyer is one carried out by him by his
personal skill, intelligence, study, integrity
and individual characteristics. Finally, the
Division Bench after analysing the salient
features of legal profession concluded that
the office of a legal professional is not a
commercial
establishment
under
the
provisions of the said Act.

33. An advocate or a legal practitioner
is duty-bound to act as an officer of the
Court. An advocate is prohibited to do any
business or involve in any commercial
activity and they are also restrained by the
rules framed by the Bar Council of India
from
advertising
their
professional
activities. The Bar Council of India has
also defined the duties of an Advocate
towards his client and towards the Court,
towards colleagues and opponents. An
advocate is prohibited from creating any
self interest in the subject matter of the
case, for he is engaged. He cannot
stipulate a fee contingent on the result of
the case nor he can agree to share the
proceeds of the case. All these are the
features, which categorically distinguish,
the legal profession from the trade or
business. Therefore, the legal profession
by no stretch of imagination can be called
as the commercial activity, trade or
business.
1064 INDIAN LAW REPORTS ALLAHABAD SERIES

34. Having held that the legal
profession is not a commercial activity,
involving any trade or business, the rates
schedule LMV-2, which is though phrased
as 'non-domestic users under the LMV-2,
categorically
indicates
commercial
activities, which are purely commercial
relating to trade and business.