Monday, 04, May, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 

M/S.Abt Ltd vs Union Of India
2021 Latest Caselaw 16908 Mad

Citation : 2021 Latest Caselaw 16908 Mad
Judgement Date : 18 August, 2021

Madras High Court
M/S.Abt Ltd vs Union Of India on 18 August, 2021
                                                      W.A.Nos.1689,1699,1700,1715 & 1721 of 2021

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 18.08.2021

                                                       CORAM

                                     THE HON'BLE MR.JUSTICE M.M.SUNDRESH
                                                      and
                                     THE HON'BLE MRS.JUSTICE S.KANNAMMAL

                                     W.A.Nos.1689,1699,1700,1715 & 1721 of 2021
                               and C.M.P.Nos.10777,10843,10808,10826 & 10810 of 2021


                     M/s.ABT Ltd
                     Rep. By its Executive Director
                     M.Hariharasudhan                                              .. Appellant
                                                                                    in all cases

                                                     Vs.
                     1.Union of India
                       Through the Secretary,
                       Ministry of Communications and IT
                        Department of Telecommunications
                        (Access Service Cell),
                       Sanchar Bhavan 20, Ashoka Road,
                       New Delhi – 110 001.

                     2.The Assistant Director General (LR),
                       Ministry of Communications,
                       Department of Telecommunications,
                       Sanchar Bhavan, 20, Ashoka Road,
                       New Delhi – 110 001.

                     3.The Joint Controller of Communication
                              Accounts (LF),
                       O/o. PCCA, TN Circle, Chennai – 28
                       238, RK Mutt Road,
                       RK Nagar Telephone Exchange,
                       7th Floor, Mandaveli, Chennai – 28.                      .. Respondents
                                                                                    in all cases

                     Page 1 of 6


https://www.mhc.tn.gov.in/judis/
                                                          W.A.Nos.1689,1699,1700,1715 & 1721 of 2021



                               Appeals filed under Clause 15 of Letters Patent against the order
                     dated 26.04.2021 passed in W.M.P.Nos.11018,11023,11015,11026
                     and 11012 of 2021 in W.P.Nos.10422,10424,10418,10430 and 10414
                     of 2021.


                               For Appellant          :       Mr.Sathish Parasaran,Sr.Counsel
                                                              for Mr.Subhang P. Nair
                                                              (in all cases)

                               For Respondents        :       Mr.R.Sankaranarayanan, ASGI
                                                              assisted by
                                                              Mr.P.G.Santhosh Kumar for R1
                                                              (in all cases)


                                                 COMMON JUDGMENT
                                           (Delivered by M.M.SUNDRESH, J.)


                               These appeals lie in a very short compass. These appeals are

                     filed aggrieved over the conditional order passed by the learned Single

                     Judge while granting stay.



                               2. Learned Senior Counsel appearing for the appellant contended

                     that the license fee is only Re.1 per annum at least till 2006. The

                     appellant is not a Telecom Operator. There is no subscriber for the

                     appellant. The Apex Court in In Re Mandar Deshpande dated

                     11.06.2020 has clarified that the levy cannot be sustained to the



                     Page 2 of 6


https://www.mhc.tn.gov.in/judis/
                                                        W.A.Nos.1689,1699,1700,1715 & 1721 of 2021

                     activities similar to Internet Service Provider (ISP). Therefore, the

                     order requires interference.



                               3. Learned Additional Solicitor General appearing for the first

                     respondent submitted that the order of Apex Court will apply to the

                     case on hand. The appellant has been asked to give a reasonable

                     amount while granting stay. Since discretion has been exercised, no

                     interference is required.



                               4. The issues sought to be raised will have to be decided in the

                     main writ appeals. Certainly, there are issues to be decided both on

                     facts and law. Taking into consideration the over all facts of the case,

                     we are of the view that the conditional order imposed by the learned

                     Single Judge is obviously onerous. The very case of the appellant is

                     that it is the pure Internet Service Provider. Therefore, the impugned

                     demand cannot be sustained.



                               5. Thus, in the light of the above, particularly taking note of the

                     fact that the licence fee earlier fixed was very minimum we are inclined

                     to modify the order passed by the learned Single Judge to Rs.1 crore

                     to be paid to the respondents, without prejudice to the contentions in

                     Page 3 of 6


https://www.mhc.tn.gov.in/judis/
                                                      W.A.Nos.1689,1699,1700,1715 & 1721 of 2021

                     the appeals, within a period of four weeks from the date of receipt of a

                     copy of this judgment. On such terms, there shall be an order of

                     interim stay pending disposal of the writ petition. We believe, deposit

                     of money would not benefit any one and in any case it can be ordered

                     to be returned, in the event of the writ petition being allowed.



                               6. The writ appeals stand disposed of. No costs. Consequently,

                     connected miscellaneous petitions are closed.



                               7. Considering the issues involved, we are request the learned

                     Single Judge dealing with the Roster to make an endeavour to dispose

                     of the writ petitions on or before 27.10.2021.



                                                                   (M.M.S., J.)    (S.K., J.)
                                                                           18.08.2021
                     Index:Yes/No
                     mmi/ssm

                     To

                     1.The Secretary,
                       Union of India
                        Ministry of Communications and IT Department of
                          Telecommunications (Access Service Cell),
                       Sanchar Bhavan 20, Ashoka Road,
                       New Delhi – 110 001.



                     Page 4 of 6


https://www.mhc.tn.gov.in/judis/
                                                   W.A.Nos.1689,1699,1700,1715 & 1721 of 2021



                     2.The Assistant Director General (LR),
                       Ministry of Communications,
                       Department of Telecommunications,
                       Sanchar Bhavan, 20, Ashoka Road,
                       New Delhi – 110 001.

                     3.The Joint Controller of Communication Accounts (LF),
                       O/o. PCCA, TN Circle, Chennai – 28
                       238, RK Mutt Road,
                       RK Nagar Telephone Exchange,
                       7th Floor, Mandaveli, Chennai – 28.




                     Page 5 of 6


https://www.mhc.tn.gov.in/judis/
                                   W.A.Nos.1689,1699,1700,1715 & 1721 of 2021



                                                        M.M.SUNDRESH,J.

and S.KANNAMMAL,J.

mmi

W.A.Nos.1689,1699, 1700,1715 & 1721 of 2021

18.08.2021

https://www.mhc.tn.gov.in/judis/

 
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : Smt. Nirmala Devi Bam Memorial International Moot Court Competition

 
 
Latestlaws Newsletter