In view of the judgments of the Supreme Court in Kerala State Electricity Board Vs. S.N. Govinda Prabhu and Bros. and Others, and M/s. Hindustan Zinc Ltd. etc. Vs. Andhra Pradesh State Electricity Board and others, , inter alia, holding that u/s 49 of the Electricity (Supply) Act, 1949, the State Electricity Boards are empowered to fix different tariffs for different classes of consumers, and apply and make fuel cost adjustments only to high tension consumer, under similar provisions, it is unnecessary to deal with the argument advanced by Mr. Thadani that in the absence of any provision in the Electricity Act regarding levy of provisional charges, no such provision could be incorporated in the tariff. His other argument that Desu should have completed the accounts within six months is already covered in the earlier part of our discussion.