Madras High Court
First Steps Baby Wear P.Ltd vs The State Of Tamil Nadu on 12 November, 2021
W.P.Nos.29205 to 29207 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 12.11.2021
CORAM
THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY
W.P.Nos.29205 to 29207 of 2017
and
W.M.P.Nos.31461 to 31466 of 2017
First Steps Baby Wear P.Ltd.,
HTSC No.482,
Plot No.E19-B, Unit VI,
SIPCOT Industrial Complex (Phase-II),
Moranapalli, Hosur – 635 109,
Rep.its Authorised Signatory B.Senthil Nathan
... Petitioner in W.P.No.29205/2017
Cheran Weaves India Pvt Ltd.,
HTSC No.353,
S.F.No.475, Padarai, Sowthapuram Post,
Namakkal – 638 006,
Rep.by its Director Ramakrishna Prasad.
...Petitioner in W.P.No.29206/2017
First Steps Baby Wear P Ltd.,
HTSC No.440, Plot No.440,
Plot No.15 & 16,
SIPCOT Industrial Complex (Phase -1),
Hosur – 635 126, rep.its Authorised Signatory
B.Senthil Nathan
...Petitioner in W.P.No.29207/2017
..Vs..
1
https://www.mhc.tn.gov.in/judis
W.P.Nos.29205 to 29207 of 2017
1.The State of Tamil Nadu,
Rep.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. ...Respondents in all WPs.
3.The Deputy Financial Controller,
The Superintending Engineer Office,
TANGEDCO Ltd.,
Krishnagiri Electricity Distribution Circle,
Krishnagiri. ... 3rd Respondent in WP.Nos.29205 & 29207/2017
4.The Superintending Engineer,
TANGEDCO Ltd.,
Mettur Electricity Distribution Circle,
Mettur. ...3rd Respondent in WP.No.29206/2017
Prayer in all WPs : Writ Petitions are filed under Article 226 of
Constitution of India, praying 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.Nos.482, 353 & 440
respectively, 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.
https://www.mhc.tn.gov.in/judis
W.P.Nos.29205 to 29207 of 2017
For Petitioners : Mr.S.P.Parthasarathy
For Respondents : Mr.V.Nanmaran
Government Advocate for R1
Mr.Abdul Kalam
Standing Counsel for R2 & R3
... in all WPs.
COMMON ORDER
These writ petitions have been filed, praying for the issuance of
a Writ of Mandmus, to forbear the 2nd and 3rd respondents from demanding
and collecting the tax on maximum demand charges from the petitioner in
H.T.Sc.Nos.482, 353 & 440 respectively, 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.
2. This Court, by order dated 28.05.2021 in a batch of similar
Writ Petitions, viz., W.P.Nos.9010 of 2020 etc., has considered the claim of
the petitoiners and granted the relief as sought for by the petitioners therein.
allowed the prayer of the petitioners. Further, the First Bench of this Court
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W.P.Nos.29205 to 29207 of 2017
had also considered the similar relief in W.A.No.547 of 2004, etc., and
passed the order dated 02.06.2015, which reads as follows:
“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 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 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 writ petitioner and the same interim order would
continue to enure for the benefit of the writ appellant and writ
petitioner during the pendency of the Special Leave Appeals.”
3. The learned counsel appearing for the petitioners would submit that
the Special Leave Appeals referred to in the above mentioned judgment of
the First Bench, are still pending before the Hon'ble Supreme Court and the
https://www.mhc.tn.gov.in/judis
W.P.Nos.29205 to 29207 of 2017
interim order already granted therein, is continued till date. Therefore, he
would submit that these writ petitions also may be disposed of on the same
lines of the order passed by the Hon'ble First Bench in W.A.No.547 of
2004.
4. In the light of the above, this Court is of the view that the above
order passed by the First Bench of this Court in W.A.No.547 of 2004 dated
02.06.2015, referred to above, will hold good in respect of the present Writ
Petitons also. Accordingly, these writ petitions stand disposed of on the
same lines. No costs. Consequently, connected miscellaneous petitions are
closed.
12.11.2021
Index : Yes/No.
Internet : Yes/No.
Speaking order/Non-Speaking Order
Pns
https://www.mhc.tn.gov.in/judis
W.P.Nos.29205 to 29207 of 2017
KRISHNAN RAMASAMY.J.,
Pns
To
1.Secretary to Government,
The State of Tamil Nadu,
Energy Department,
Fort St.George,
Chennai – 600 009.
2.The Chairman and Managing Director,
TANGEDCO Ltd.,
144, Anna Salai, Chennai – 600 002.
3.The Deputy Financial Controller,
The Superintending Engineer Office,
TANGEDCO Ltd.,
Krishnagiri Electricity Distribution Circle,
Krishnagiri.
4.The Superintending Engineer,
TANGEDCO Ltd.,
Mettur Electricity Distribution Circle,
Mettur.
W.P.Nos.29205 to 29207 of 2017
and
W.M.P.Nos.31461 to 31466 of 2017
12.11.2021
https://www.mhc.tn.gov.in/judis
