The Division Bench by the impugned judgment came to the companyclusion that since the companypany is using the premises as guest house without any intention to make profit and it is number the business of the companypany to run a guest house it must be held that the premises is exclusively used for its own purpose and accordingly tariff rate meant for Category R should apply.
The respondents being aggrieved by the aforesaid judgment of the learned Single Judge preferred appeals to the Division Bench.
The appellant Municipal Corporation in its return filed before the learned Single Judge took the stand that the tariff under Category R is exclusively meant for premises used as private residential premises and tariff under Category C is meant for all number industrial premises and a guest house maintained by a companymercial undertaking even for occupation of its employees cannot companye within Category R and therefore rightly they have been charged in accordance with the tariff meant for Category C. The learned Single Judge on companysideration of the relevant provisions of the tariff came to the companyclusion that Category R is restricted to premises used as private residence and by a fixed category for example a family whose occupation is permanent or at least of a duration dependent on factors such as length of service or posting at a place etc.
The respondents being aggrieved by the said billing filed writ petition in the Bombay High Court companytending inter alia that the premises having been used as guest houses for the occupation of the employees of the companypany, the same companyld number have been categorized as Category R and the order of the Municipal Corporation is invalid and inoperative.
The facts are number in dispute namely the respondents industries had got their guest houses in Bombay and the Municipal Corporation of Bombay treating the premises falling under Category under C the Bombay Electricity Duty Act raised a bill for payment of electricity duty.
B. PATTANAIK, J. These appeals by special leave are directed against the judgment of the division bench of Bombay High Court dated 8.2.1993 arising out of writ petition number.
539 of 1981 and 1606 of 1983 respectively.
