Citation : 2021 Latest Caselaw 22871 Mad
Judgement Date : 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
Publish Your Article
Campus Ambassador
Media Partner
Campus Buzz
LatestLaws.com presents: Lexidem Offline Internship Program, 2026
LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!