Have regard to, means that the factors specifically enumerated shall be taken into account while performing the exercise which in this case is the fixation of uniform tariffs, Hindustan Zine Ltd. v. Andhra Pradesh State Electricity Board, AIR 1991 SC 1473 (1484): (1991) 3 SCC 299.
The expression 'have regard to' only obliges the Government to consider as relevant data material to which it must have regard, Saraswati Industrial Syndicate Ltd. v. Union of India, AIR 1975 SC 460: (1974) 2 SCC 630: (1975) 1 SCR 956.