Madras High Court
S.J.L.T. Spinning Mills Pvt Ltd ... vs The State Of Tamil Nadu on 17 November, 2021
W.P.Nos. 24336, 24342 & 24347 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.11.2021
CORAM :
THE HONOURABLE MR.JUSTICE M.DHANDAPANI
W.P.Nos.24336, 24342 & 24347 of 2021
and
W.M.P.Nos. 25641, 25643, 25651, 25652, 25657 & 25661 of 2021
S.J.L.T. Spinning Mills Pvt Ltd Unit II,
HTSC No.059094500475
No.1017/1B, 2A, 2B, Kalvaratti Village,
Vedasandur Dindigul repd.
By its Managing Director V.Selvadurai ...Petitioner in W.P.No.24336 of 2021
S.J.L.T. Wovens Pvt Ltd.
HTSC No.049094370411
S.F.No.482/1B, 482/2
NH7, Namakkal Karur Main Road,
Pillaikalathur, Paramathi, P-Velur, Namakkal
repd. By its Director V.Selvadurai ...Petitioner in W.P.No.24342 of 2021
S.J.L.T. Textiles Pvt Ltd Unit III,
HTSC No.059094500474
No.1016/, Kalvaratti Village
Vedasandur Dindigul, repd.
By its Director V.Selvadurai. ...Petitioner in W.P.No.24347 of 2021
-Vs-
1. The State of Tamil Nadu,
Rep. by its Secretary to Government,
Energy Department,
Fort St. George,
Chennai-600 009.
1/7
https://www.mhc.tn.gov.in/judis
W.P.Nos. 24336, 24342 & 24347 of 2021
2 . The Chairman and Managing Director,
TANGEDCO Ltd.,
144 Anna Salai, Chennai-600 002.
3. The Superintending Engineer
Dindigul Electricity Distribution Circle-TANGEDCO,
Dindigul.
...Respondents in all W.Ps.
W.P.No. 24336 of 2021: Writ Petition under Article 226 of the
Constitution of India praying for the issuance of a Writ of Certiorarified
Mandamus or any other writ, forbearing the 2nd and 3rd respondents, from
demanding and collecting the tax on maximum demand charges from the
petitioner in H.T. Sc.No. 059094500475 as per the orders of the Honourable
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 and Etc.Vs. Union
of India and others etc.
W.P.No. 24342 of 2021: Writ Petition under Article 226 of the
Constitution of India praying for the issuance of a Writ of Certiorarified
Mandamus or any other writ, forbearing the 2nd and 3rd respondents from
demanding and collecting the tax on maximum demand charges from the
petitioner in H.T. Sc.No. 049094370411, as per the orders of the Honourable
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 and Etc.Vs. Union
of India and others etc.
W.P.No. 24347 of 2021: Writ Petition under Article 226 of the
Constitution of India praying for the issuance of a Writ of Certiorarified
Mandamus or any other writ, forbearing the 2nd and 3rd respondents from
demanding and collecting the tax on maximum demand charges from the
petitioner in H.T. Sc.No. 059094500474, as per the orders of the Honourable
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 and Etc.Vs. Union
https://www.mhc.tn.gov.in/judis
W.P.Nos. 24336, 24342 & 24347 of 2021
of India and others etc.
For Petitioner in all W.Ps. : Mr.R.S.Pandiyaraj
For Respondents in all W.Ps. : Mr. Jaivenkatesh
Standing Counsel
COMMON ORDER
These Writ petitions are filed seeking to forbear respondents 2 and 3 from
demanding and collecting tax on maximum demand charges from the petitioners.
2. When the matter was taken up for hearing, learned counsel for the
petitioners submitted that, the issue involved in the present Writ Petitions is
squarely covered by the order dated 25.08.2021 passed by this Court in
W.P.No.9010 of 2020, etc. batch of cases. For better appreciation, relevant
portion of the said order is extracted below:
“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 te tax calculate 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:-
https://www.mhc.tn.gov.in/judis
W.P.Nos. 24336, 24342 & 24347 of 2021
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
Curt, 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 ec.(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 respondent from
taking any coercive steps for disconnecting te
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,
disposed of in terms, aforesaid, with the
agreement that the ultimate fate f 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
https://www.mhc.tn.gov.in/judis
W.P.Nos. 24336, 24342 & 24347 of 2021
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.”
4. The above order will also enure to the benefit of the
petitioner. In view of the same, all 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 petition are closed.
3. In view of the foregoing, the above Writ Petitions are disposed of
in terms of the above interim order passed by the Hon'ble Supreme Court and the
subsequent Division Bench decision dated 02.06.2015 passed in W.A.No.547 of
2004. No costs. Consequently, connected Miscellaneous Petitions are closed.
17.11.2021
skt
Speaking order/Non speaking order
Index : Yes / No
Internet: Yes/ No
https://www.mhc.tn.gov.in/judis
W.P.Nos. 24336, 24342 & 24347 of 2021
To
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.
3. The Superintending Engineer
Dindigul Electricity Distribution Circle-TANGEDCO,
Dindigul.
https://www.mhc.tn.gov.in/judis
W.P.Nos. 24336, 24342 & 24347 of 2021
M.DHANDAPANI, J.
skt
W.P.Nos.24336 ,24342 & 24347 of 2021
and
W.M.P.Nos. 25641, 25643, 25651,
25652, 25657 & 25661 of 2021
17.11.2021
https://www.mhc.tn.gov.in/judis
