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M/S.Rajsriya Automotive ... vs The State Of Tamil Nadu
2021 Latest Caselaw 22871 Mad

Citation : 2021 Latest Caselaw 22871 Mad
Judgement Date : 23 November, 2021

Madras High Court
M/S.Rajsriya Automotive ... vs The State Of Tamil Nadu on 23 November, 2021
                                                                     W.P.Nos.17079, 17089 & 17094 of 2019

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED : 23.11.2021

                                                  CORAM
                                  THE HONOURABLE MR. JUSTICE M.DHANDAPANI

                                       W.P.Nos.17079, 17089 and 17094 of 2019

                    M/s.Rajsriya Automotive Industries Pvt. Ltd.,
                    HTSC No.325,
                    71-B, SIPCOT Industrial Complex,
                    IV Phase, Hosur – 635 126
                    rep. by its Authorized Signatory,
                    P.Durai Babu                          ... Petitioner in W.P.No.17079 of 2019

                    V.S.M.Weaves India Ltd.,
                    HTSC No.388,
                    S.F.No.334, Elanthakuttai Village,
                    Tiruchengode, Namakkal,
                    rep. by its Director,
                    Ravichandran                           ... Petitioner in W.P.No.17089 of 2019

                    M/s.Rajsriya Automotive Industries Pvt. Ltd.,
                    HTSC No.390,
                    Plot Nos.79 & 80, SIPCOT Industrial Complex,
                    Hosur – 635 126,
                    rep. by its Authorised Signatory,
                    P.Durai Babu                          ... Petitioner in W.P.No.17094 of 2019

                                                           vs.

                    The State of Tamil Nadu,
                    rep. by its Secretary to Government,
                    Energy Department,
                    Fort St. George,
                    Chennai 600 009.                                ... 1st Respondent in all W.Ps.

                    Page No.1 of 6

https://www.mhc.tn.gov.in/judis
                                                                        W.P.Nos.17079, 17089 & 17094 of 2019



                    The Chairman and Managing Director,
                    TANGEDCO Ltd.,
                    144, Anna Salai,
                    Chennai 600 002.                                   ... 2nd Respondent in all W.Ps.

                    The Superintending Engineer,
                    TANGEDCO,
                    Krishnagiri Electricity Distribution Circle,
                    Krishnagiri.                                              ... 3rd Respondent in
                                                                   W.P.Nos.17079 & 17094 of 2019

                    The Superintending Engineer,
                    TANGEDCO,
                    Mettur Electricity Distribution Circle,
                    Mettur.                                                     ... 3rd Respondent in
                                                                              W.P.No.17089 of 2019

                              Writ Petitions filed under Article 226 of the Constitution of India
                    praying for the issuance of a Writ of Mandamus, forbearing the 2nd and 3rd
                    Respondents from demanding and collecting tax on maximum demand
                    charges from the Petitioners in H.T.Sc.No.325, 388 and 390, respectively, as
                    per the order of the Hon'ble Supreme Court of India, New Delhi on
                    31.08.2012 in S.L.P.(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 in all W.Ps.          :      Mr.R.S.Pandiyaraj
                              For Respondents in all W.Ps.         :      Mr.L.Jai Venkatesh,
                                                                          Government Advocate

                                                        *****


                    Page No.2 of 6

https://www.mhc.tn.gov.in/judis
                                                                             W.P.Nos.17079, 17089 & 17094 of 2019



                                                  COMMON ORDER

                              Writ Petitions are filed seeking a direction to forbear the 2nd and 3rd

                    Respondents from demanding and collecting tax on maximum demand

                    charges from the Petitioners in H.T.Sc.No.325, 388 and 390, respectively, 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.

                              2.     As the issue involved in all the Writ Petitions is one and the

                    same, cases are taken up for disposal by a common order.

                              3.     When the matter is 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 25.07.2019 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

                    Page No.3 of 6

https://www.mhc.tn.gov.in/judis
                                                                             W.P.Nos.17079, 17089 & 17094 of 2019

                                      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 Leave Appeals.”


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

                    Writ Petitioners herein, the above Writ Petitions are disposed of in terms

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

                    connected W.M.P.Nos.16641 and 16644 of 2019 in W.P.No.17079 of 2019;

                    W.M.P.Nos.16652 and 16656 of 2019 in W.P.No.17089 of 2019 and

                    W.M.P.Nos.16659 and 16661 of 2019 in W.P.No.17094 of 2019 are closed.



                                                                                                  23.11.2021
                    Index                  :      Yes/No
                    Speaking Order         :      Yes/No

                    (aeb)




                    Page No.4 of 6

https://www.mhc.tn.gov.in/judis
                                                                             W.P.Nos.17079, 17089 & 17094 of 2019

                    To:

                    1.        The Secretary to Government,
                              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 Superintending Engineer,
                              TANGEDCO,
                              Krishnagiri Electricity Distribution Circle,
                              Krishnagiri.

                    4.        The Superintending Engineer,
                              TANGEDCO,
                              Mettur Electricity Distribution Circle,
                              Mettur.




                    Page No.5 of 6

https://www.mhc.tn.gov.in/judis
                                                  W.P.Nos.17079, 17089 & 17094 of 2019

                                                         M.DHANDAPANI,J.

(aeb)

Common order in W.P.Nos.17079, 17089 and 17094 of 2019

23.11.2021

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

 
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