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P/165/2015 - Sri Pradeep C. Shah, Pathanamthitta
The appellant, President of Atma Vidya Educational Foundation, Malakara is a consumer with consumer No. 6019 under the Electrical Section, Aranmula. The appellant was issued with short assessment bills amounting to Rs.1,08,046.00 and Rs.14,684.00 in connection with tariff change. Aggrieved by this, the appellant approached the CGRF, Kottarakkara by filing a Complaint No. 1490/2015-16. The CGRF dismissed the petition vide order dated 16-09-2015 and granted five equal instalments without interest for making payment, if the appellant desires. Still aggrieved with the above decisions of CGRF, the appellant has approached this Authority with this appeal petition. The appellant failed to produce any documents to show that one time approval is obtained under Section 80 G (5) (VI) of Income Tax Act, 1961 and same is valid till it is withdrawn, the appellant is not eligible for VI A tariff. Hence the short assessment bill for Rs. 1,08,046.00 issued by the respondent is found in order. CGRF order is modified. Appeal is allowed. No order as to costs.

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Created 2016-01-18 00:00:00

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