Madras High Court
M/S Vp Tex Pvt Ltd vs The State Of Tamil Nadu on 31 August, 2021
W.P.No.18066 & 18068 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 31.08.2021
CORAM :
THE HONOURABLE MR.JUSTICE N.ANAND VENKATESH
Writ Petition Nos.18066 & 18068 of 2021
and W.M.P.Nos.19298, 19299, 19300 & 19301 of 2021
M/S VP Tex Pvt Ltd
HTSC No.0399, No.207 & 208 Nanthamedu
Padaveedu Village, Komarapalayam Taluk
Namakkal Rep.by its Authorised Signatory
Vasudevan Velappan …. Petitioner in W.P.18066
M/s.Chandrakala Associates
HTSC No.2130, No.2, Survey No.109/3A
Paravellur Village, Panjetty, Ponneri
Tiruvallur – 601 204 rep.by its Proprietor
M.Chandrakala. ... Petitioner in W.P.18088
-Vs-
1. The State of Tamil Nadu,
Rep. by its Secretary to Government,
Energy Department,
Fort St. George,
Chennai-600009.
2. The Chairman and Managing Director,
TANGEDCO Ltd.,
144, Anna Salai, Chennai-600002. ... R1 and R2 in both W.Ps
3. The Account/Officer
Superintending Engineer Office,
TANGEDCO,
Mettur Electricity Distribution Circle,
METTUR DAM …. R3 in W.P.No.18066
1/6
https://www.mhc.tn.gov.in/judis/
W.P.No.18066 & 18068 of 2021
The Accounts Officer
Superintending Engineer Office
TANGEDCO, Chennai North
Electricity Distribution Circle
Chennai. ... R3 in W.P.No.18068/2021
Prayer in W.P.No.18066 of 2021 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Mandamus or any other appropriate writ,
order or direction in the nature of writ of mandamus, forbearing the 2nd and 3rd
respondents, from demanding and collecting the tax on maximum demand charges
from the petitioner in H.T.Sc.No.399, as per the orders of the Hon'ble Supreme Court
of India, New Delhi on 31.8.2012 in SLP © No. 24993 of 2012 and 25522 of 2012 etc.
Batch in M/s. Sri Krishna Alloys & Etc. Vs. Union of India and others etc.
Prayer in W.P.No.18068 of 2021 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Mandamus or any other appropriate writ,
order or direction in the nature of writ of mandamus, forbearing the 2nd and 3rd
respondents, from demanding and collecting the tax on maximum demand charges
from the petitioner in H.T.S.C.No.2130, as per the orders of the Hon'ble Supreme
Court of India, New Delhi on 31.8.2012 in SLP © No. 24993 of 2012 and 25522 of
2012 etc. Batch in M/s. Sri Krishna Alloys & Etc. Vs. Union of India and others etc.
For Petitioners : R.S.Pandiyaraj
For Respondents : Mr. M. Abul Kalam
Standing Counsel
ORDER
These writ petitions have been filed for the issue of writ of Mandamus
forbearing the respondents 2 and 3 from demanding and collecting tax on maximum
demand charges from the petitioners.
https://www.mhc.tn.gov.in/judis/
W.P.No.18066 & 18068 of 2021
2. It is brought to the notice of this Court that a batch of Special Leave petitions
are pending before the Hon'ble Supreme Court and the Hon'ble Supreme Court has
passed an interim order dated 31.08.2012, restraining the respondents from taking
any coercive steps for disconnecting supply of electricity subject to the petitioners
paying all the charges/dues except the tax calculated on the basis of maximum
demand.
3.This Court had an occasion to deal with a similar issue in WP No.19104 of
2020 and final orders were passed on 17.02.2021. The relevant portions in the order
are extracted hereunder :-
5. Mr.N.Damodaran, learned Standing Counsel, who took notice
on behalf of the respondents would submit that by following the orders
of the Hon'ble Supreme Court, a Division Bench of this Court has
disposed of issue on the following terms:-
“In view of the issue raised in the present writ
appeal / writ petition being settled against the appellant /
petitioner in terms of the Division Bench judgment in
W.P.Nos. 159 of 2008 etc.(Batch) decided on 15.06.2012
and thereafter, the Hon'ble Supreme Court having
entertained the Special Leave Appeals against the said
judgment bearing Special Leave Appeal (Civil) Nos.
24685 to 24719 of 2012 dated 31.08.2012, with an
https://www.mhc.tn.gov.in/judis/
W.P.No.18066 & 18068 of 2021
interim direction restraining the respondent from taking
any coercive steps for disconnecting the supply of
electricity to the premises of the petitioner therein,
subject to that petitioner paying all the charges / dues
except tax calculated on the basis of maximum demand,
it is agreed that the present writ appeal and writ petition
be disposed of in terms aforesaid, with the agreement
that the ultimate fate of the matter before the Hon'ble
Supreme Court would also govern the present appellant
and the writ petitioner and the same interim order would
continue to enure for the benefit of the writ appeal and
writ petitioner during the pendency of the Special Leave
Appeals.
2. Writ Appeal and Writ Petition, accordingly, stand
disposed of. No costs. Consequently, W.A.M.P.No. 969 of
2004 stands closed.”
6. On the issue of collecting tax on maximum demand charges
from the petitioner in the High Tension Service Connection, the Hon'ble
Supreme Court and a Division Bench of this Court has already issued a
direction, restraining the respondents from taking any coercive steps for
disconnecting supply of electricity to the premises of the petitioner
subject to the petitioner paying all the charges / dues except tax
calculated on the basis of maximum demand.”
https://www.mhc.tn.gov.in/judis/
W.P.No.18066 & 18068 of 2021
4. The above order will also enure to the benefit of the petitioners. In view of
the same, these writ petitions are disposed of in terms of the interim order passed by
the Hon'ble Supreme Court and the subsequent Hon'ble Division Bench order passed
in W.A No.547 of 2004 dated 02.06.2015. No costs. Consequently, the connected
miscellaneous petitions are closed.
31.08.2021
Index : Yes/No
Internet : Yes/No
KST
To
1. The Secretary to Government,
Energy Department,
Fort St. George,
Chennai-600009.
2. The Chairman and Managing Director,
TANGEDCO Ltd.,
144, Anna Salai, Chennai-600002.
3. The Account/Officer
Superintending Engineer Office,
TANGEDCO,
Mettur Electricity Distribution Circle,
METTUR DAM.
4. The Accounts Officer
Superintending Engineer Office
TANGEDCO, Chennai North
Electricity Distribution Circle
Chennai.
https://www.mhc.tn.gov.in/judis/
W.P.No.18066 & 18068 of 2021
N.ANAND VENKATESH, J.
kst
W.P.Nos.18066 & 18068 of 2021
31.08.2021
https://www.mhc.tn.gov.in/judis/
