If ElectricityBill, FoodBill, GasBill has some common functionality, then create Bill as abstract class and extend other classes from bill.
If they have altogether different behaviour and state (which i doubt)then create Bill as interface and let other concrete class implement them.
i usually call it simple factory pattern(dont confuse it with factory method/abstract factory pattern)
public class BillFactory
{
Bill createBill(String type)
{
if(type.equals("Electricity"))
{
bill=new ElectricityBill();
}
........
}
}