Madras High Court
M/S.Ars Energy Pvt. Ltd. Power ... vs The State Of Tamil Nadu on 23 December, 2021
W.P.No.544 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.12.2021
CORAM
THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM
W.P.No.544 of 2016
and
W.P.M.Nos.374 & 375 of 2016
M/s.ARS Energy Pvt. Ltd. Power Division,
H.T.Sc.No.1984,
No.D-109, L.B.R. Complex,
Anna Nagar East,
Chennai - 600102
Rep. by its Deputy Director,
Mr. N.Prabu. ... Petitioner
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.
3. The Superintending Engineer,
TANGEDCO Ltd.,
Chennai Electricity Distribution Circle / North,
No.144, Anna Salai,
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Page 1 of 7
W.P.No.544 of 2016
Chennai - 600002.
4. The Chairman,
Tamil Nadu Electricity Board,
144, Anna Salai,
Chennai - 600002. ... Respondents
Writ Petition is filed under Article 226 of the Constitution of
India for issuance of a Writ of Mandamus forbearing the 2 nd and 3rd
respondents from demanding and collecting the tax on maximum
demand charges from the petitioner M/s.A.R.S.Energy Pvt. Ltd.
Power Division in H.T.Sc.No.1984 as per the orders of the Hon'ble
Supreme Court of India, New Delhi on 31.8.2012 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.K.Seshadri
For Respondents : Mr.L.Jai Venkatesh
ORDER
This Writ Petition has been filed for the issue of Writ of
Mandamus forbearing the 2nd and 3rd respondents from demanding
and collecting tax on maximum demand charges from the petitioner.
2. It is brought to the notice of this Court that a batch of
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W.P.No.544 of 2016
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
W.P.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
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W.P.No.544 of 2016
judgment bearing Special Leave Appeal (Civil) Nos.
24685 to 24719 of 2012 dated 31.08.2012, with an
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.”
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W.P.No.544 of 2016
4. The above order will also enure to the benefit of the
petitioner. In view of the same, the present writ petition is 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. However, there shall be no order
as to costs. Consequently, connected miscellaneous petitions are
closed.
23.12.2021
raja/shr
Internet : Yes
Index : Yes / No
Speaking order / Nonspeaking order
To
1. The Secretary to Government,
State of Tamil Nadu,
Energy Department,
Fort St. George,
Chennai - 600009.
2. The Chairman and Managing Director,
TANGEDCO Ltd.,
144, Anna Salai, Chennai - 600002.
3. The Superintending Engineer,
TANGEDCO Ltd.,
https://www.mhc.tn.gov.in/judis
W.P.No.544 of 2016
Chennai Electricity Distribution Circle / North,
No.144, Anna Salai, Chennai - 600002.
4. The Chairman,
Tamil Nadu Electricity Board,
144, Anna Salai, Chennai - 600002.
S.M. SUBRAMANIAM, J.
raja/shr
W.P.No.544 of 2016
and
W.P.M.Nos.374 & 375 of 2016
https://www.mhc.tn.gov.in/judis
W.P.No.544 of 2016
23.12.2021
https://www.mhc.tn.gov.in/judis
