JUDGMENT : The present writ petition has been preferred for the following reliefs:- 1.For issuance of an appropriate writ or a writ in the nature of mandamus commanding upon the respondents to raise bills on the basis of tariff of domestic service II and III respectively for connection MS G675 and G826 respectively which was being raised all along instead of commercial service tariff, which is being raised from September, 1994, 2.For issuance of an appropriate writ or a writ in the nature of certiorari for quashing the electric bills from September, 1994 which have been raised on the basis of commercial tariff, 3.For a further direction that revised bills from September, 1994 be issued to the petitioner on the basis of domestic tariff and the excess amount realized from the petitioner be immediately refunded alongwith same rate of interest which the Electricity Board is charging from its consumers. The main contention raised by the learned counsel for the petitioner Mr. M.S.Mittal is that the petitioner society which is a charitable institution was all along filled on the basis of domestic tariff but all of a sudden from September, 1994 the petitioner society started receiving inflated bills based on commercial service–III category for the meter G826 and the for the meter G675 but the bills were sent on the basis of CS-II category. In the year 1993 the new Electricity Tariff came into force with effect from July, 1993 and as per the schedule the relevant applicability clause is quoted as under:- THE BIHAR GAZETTE (EXTRA) JUNE 23 1993 THE TARIFF SCHEDULE LOW TENSION SUPPLY DOMESTIC SERVICE (SYMBOL: DS) 1. Applicability : For use for domestic purpose including domestic pumping set and household electric appliances in private residence such as Radios, Fans, Televisions, Desert Coolers, Air Conditioners, Motors up to 1 BHP for lifting water for domestic purpose and other household electrical appliance not covered under any other schedule. This rate is also applicable where the supply is used in religious institutions such as Temples, Gurudwaras, Mosque, Church and Burial/Crematorium ground and other recognized charitable institutions.” In the earlier tariff the word ‘recognised’ was not there and that was a new addition in the tariff schedule. This rate is also applicable where the supply is used in religious institutions such as Temples, Gurudwaras, Mosque, Church and Burial/Crematorium ground and other recognized charitable institutions.” In the earlier tariff the word ‘recognised’ was not there and that was a new addition in the tariff schedule. The main contention raised by the learned counsel for the petitioner is that the petitioner society being a recognized charitable institution should be charged as per domestic tariff and the change to the commercial tariff was illegal. According to the learned counsel for the petitioner the word ‘recognised’ will mean recognized by law and once the petitioner society is registered under Societies Registration Act and is involved in charitable work of maintaining a hospital and a research centre relating to various diseases and cure thereof and since it provides free medical aid and treatment to the poor it falls within the category of domestic tariff. He further submits that vide order dated 13.11.1984 the Commissioner of Income Tax has recognized the petitioner institution as a charitable institution under section 12A of the Income Tax Act, 1961 and subsequently vide an order under section 80(G) of the Income Tax Act, 1961 the donations made to the petitioner has been exempted from payment of income tax and this order has been renewed regularly. In the aforesaid document the learned counsel for the petitioner submits that the aforesaid issuance of certificates under section 12A and 80(G) of the Income Tax Act, 1961 it becomes clear that the Income Tax Department has recognized the petitioner as charitable institution. Shri V.P.Singh, learned Senior Counsel appearing for the respondent Board, submits that granting exemption and treating as a charitable institution by the Income Tax Department does not ipso facto entitle the petitioner to claim domestic tariff since the Board has not recognized the same till date. He also submits that for applicability of domestic tariff the recognized charitable institution should be recognized as charitable institution by the Government or the Board. The counsel for the parties finally agree that regard having to the aforesaid facts and circumstance of the case, since the dispute still survives and the representation is still pending a direction may be issued to the respondent-Board to decide the issue of applicability with regard to the bills from September, 1994 onwards. The counsel for the parties finally agree that regard having to the aforesaid facts and circumstance of the case, since the dispute still survives and the representation is still pending a direction may be issued to the respondent-Board to decide the issue of applicability with regard to the bills from September, 1994 onwards. Considering the aforesaid facts and circumstance of the case the General Manager-cum-Chief Engineer, Singhbhum-East area of the Board is directed to decide the issue of applicability and as to whether the claim of the petitioner to be treated as charitable institution is sustainable or not. The petitioner is accordingly directed to file a fresh representation before the General Manager-cum-Chief Engineer, Singhbhum-East area, within a period of four weeks and the respondent will decide the representation by a speaking order within a period of two months thereafter and communicate the same to the petitioner. This writ petition is accordingly disposed of in the light of the aforesaid direction.