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M/S.L&P Somappa Comfort Systems ... vs The State Of Tamil Nadu
2021 Latest Caselaw 24448 Mad

Citation : 2021 Latest Caselaw 24448 Mad
Judgement Date : 13 December, 2021

Madras High Court
M/S.L&P Somappa Comfort Systems ... vs The State Of Tamil Nadu on 13 December, 2021
                                                                                  W.P.No.30465 of 2019

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED : 13.12.2021

                                                          CORAM

                                  THE HONOURABLE MR.JUSTICE M.DHANDAPANI

                                               W.P.No.30465 of 2019
                                                        and
                                           W.M.P.Nos.30488 & 30489 of 2019


                     M/s.L&P Somappa Comfort Systems India P Ltd.,
                     Presently known as Leggett & Platt Automotive India P Ltd.,
                     HTSC No.870,
                     P.No.41, Second Main Road,
                     Industrial Estate, Ambattur, Chennai
                     Represented by its Authorized Signatory,
                     N.Santhosh Kumar Patro                              ...Petitioner

                                                            Vs.

                     1.      The State of Tamil Nadu,
                             Represented by its Secretary to Government,
                             Energy Department,
                             Fort St. George, Chennai - 600 009.

                     2.      The Chairman and Managing Director,
                             TANGEDCO Ltd.,
                             144, Anna Salai, Chennai - 600 002.

                     3.      The Superintending Engineer,
                             TANGEDCO,
                             Chennai West Electricity Distribution Circle,
                             Chennai.                                        ... Respondents


                     1/6

https://www.mhc.tn.gov.in/judis
                                                                                           W.P.No.30465 of 2019




                           Petition filed under Article 226 of the Constitution of India to issue a
                     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.870, as per the orders of the Hon'ble Supreme Court of India,
                     New Delhi on 31.08.2012 in SLP (C) 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 Petitioner               : Mr.R.S.Pandiyaraj

                                        For Respondent R1            : M/s.C.Sangamithirai
                                                                     Special Government Pleader

                                        For Respondents R2 & R3        : Mr.L.Jaivenkatesh
                                                                       Standing Counsel


                                                             ORDER

The petitioner has filed this writ petition seeking a direction to forbear

the 2nd and 3rd Respondents from demanding and collecting tax on maximum

demand charges from the Petitioner in H.T.Sc.No.870 as per the order dated

31.08.2012 passed by the Apex Court in S.L.P.(C) No.24993 of 2012 and

25522 of 2012, etc. batch in the case of M/s.Sri Krishna Alloys vs. Union of

India.

https://www.mhc.tn.gov.in/judis W.P.No.30465 of 2019

2. When the matter is taken up for hearing, learned counsel for the

Petitioner submitted that, the issue involved in the present Writ Petition is

squarely covered by the order dated 25.07.2019 passed by this Court in

W.P.No.21902 of 2019. For better appreciation, relevant portion of the said

order is extracted hereunder:

“3. The issue raised in the present Petition is being settled against the Petitioner in terms of the Division Bench judgment in W.P.Nos.159 of 2008 and 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 (Civil) Nos.24685 to 24719 of 2012, dated 31.08.2012, with an interim direction restraining the Respondents therein 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 Petition be disposed of in the terms aforesaid, with the agreement that the ultimate fate of the matter before the Hon'ble Supreme Court would also govern the present petitioner and the same interim order would continue to enure for the benefit of the Writ Petitioner during the pendency of the Special

https://www.mhc.tn.gov.in/judis W.P.No.30465 of 2019

Leave Appeals.”

3. As the said interim order passed by the Apex Court governs the

Writ Petitioner herein, the above Writ Petition is disposed of in terms of the

said order passed by the Apex Court. No costs. Consequently, connected

Miscellaneous Petitions are closed.

13.12.2021

skt

Speaking Order/ Non Speaking Order Index: Yes/ No Internet: Yes/ No

https://www.mhc.tn.gov.in/judis W.P.No.30465 of 2019

To

1. The State of Tamil Nadu, Represented by its Secretary to Government, Energy Department, Fort St. George, Chennai - 600 009.

2. The Chairman and Managing Director, TANGEDCO Ltd., 144, Anna Salai, Chennai - 600 002.

3. The Superintending Engineer, TANGEDCO, Chennai West Electricity Distribution Circle, Chennai.

https://www.mhc.tn.gov.in/judis W.P.No.30465 of 2019

M.DHANDAPANI,J.

skt

W.P.No.30465 of 2019 and W.M.P.Nos.30488 & 30489 of 2019

https://www.mhc.tn.gov.in/judis W.P.No.30465 of 2019

13.12.2021

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

 
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