Madras High Court
Akshera Paper vs The State Of Tamil Nadu on 29 November, 2021
WP No.13280 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 29-11-2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
WP No.13280 of 2016
And
WMP Nos.11654 and 11655 of 2016
Akshera Paper, HT SC No.102,
SF No.557/5, Bhavanisagar Road,
Pasuvapalayam,
Rajan Nagar,
Sathy (TK) – 638 451,
Represented by its Factory Manager S.Feroz. .. Petitioner
vs.
1.The State of Tamil Nadu,
Represented 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.
1/8
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WP No.13280 of 2016
3.The Superintending Engineer,
TANGEDCO Ltd.,
Gobi Electricity Distribution Circle,
GOBI. .. Respondents
Writ Petition is filed under Article 226 of the Constitution of
India, praying for the issuance of a Writ of Mandamus, forbearing the
second and third respondents from demanding and collecting the tax on
maximum demand charges from the petitioner in H.T.Sc.No.102, 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 and Etc. vs. Union of India and others etc.
For Petitioner : Mr.S.P.Parthasarathy
For Respondent-1 : Mr.C.Selvaraj,
Additional Government Pleader.
For Respondents-2 and 3 : Mr.L.Jai Venkatesh,
Standing Counsel for TANGEDCO.
ORDER
This writ petition has been filed for the issue of Writ of
Mandamus forbearing the respondents 2 and 3 from demanding and
collecting tax on maximum demand charges from the petitioner.
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WP No.13280 of 2016
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 the tax calculated on the basis of maximum demand.
3. This Court had an occasion to deal with a similar issue in
WP 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
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WP No.13280 of 2016
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 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
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WP No.13280 of 2016
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
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.”
4. The above order will also enure to the benefit of the
petitioners. 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
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WP No.13280 of 2016
dated 02.06.2015. However, there shall be no order as to costs.
Consequently, connected miscellaneous petitions are closed.
29-11-2021
Index : Yes/No.
Internet : Yes/No.
Speaking Order/Non-Speaking Order.
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WP No.13280 of 2016
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 Ltd.,
Gobi Electricity Distribution Circle,
GOBI.
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WP No.13280 of 2016
S.M.SUBRAMANIAM, J.
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WP 13280 of 2016
29-11-2021
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