Sir,
I am an advocate and doing practice in taxation from rented residential house (it is residence cum office), which is having a domestic electricity meter. But, whenever the person comes from the electricity department to serve the electricity bill, he says, no, no you are doing commercial activity, so you should go for commercial meter, by seeing the computers and printers in my office.
So, I heard that doing advocacy/legal practice does not amount to commercial activity, hence, the office where such activity is carried on, it can be with domestic electricity meter. Is it right, if so, can I have relevant section and Act, so that I can rely on him. Kindly advice.
S.C has ruled in civil appeal no 1065/2000 decided in 2005, that legal profession is not a commercial activity.Running of office by an advocate in a building can not be termed as commercial activity.Electric rates fixed for commercial user can not be charged.Various H.C has also ruled similar views.
