Electricity (Supply) Act (54 of 1948) , S.49(4)— Tarriff for non-domestic service - Specific inclusion only of Advocate's offices in tariff for non-domestic service - Is arbitrary - Practising Advocate or lawyer by his legal profession cannot be treated as carrying on commercial activity irrespective of nature of possession or location of his chamber or office. Constitution of India , Art.14— The categorisation and inclusion of profession of a lawyer as a commercial establishment or non-domestic service by the Electricity Board or the Electricity Supply Corporation for the purposes of payment of electricity consumption at commercial rate or non-domestic service charges under its any of the Tariffs is absolutely illegal, irrational and arbitrary and, therefore, it is ultra vires of Art. 14 of the Constitution of India. Section 49 of the Electricity (Supply) Act clearly provides that there should be simplification and standardisation of methods and rates of charges for such supplies, and that in fixing the uniform tariff the Board shall have regard to the nature of supply and the purpose for which it is required. Even as per S. 49 (4) in fixing the tariff and terms and conditions for the supply of electricity the Board shall not show undue preference to any person. Once even other professionals like Chartered Accountants, Tax Consultants, Archit....