Madras High Court
M/S. Mepco Speciality Products vs The State Of Tamil Nadu on 29 September, 2021
W.P.No. 20822 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 29.09.2021
CORAM :
THE HONOURABLE MR.JUSTICE N.ANAND VENKATESH
Writ Petition Nos.20822 of 2021
and W.M.P.Nos. 22091 & 22092 of 2021
M/s. Mepco Speciality Products
HTSC No. 059094520221
308-312, NG-7K Vellakulam
Thirumangalam, Madurai
rep. by its Chief Executive Officer
Sri A.Kasirajan ... Petitioner
-Vs-
1. The State of Tamil Nadu,
Rep. By its Secretary to Government,
Energy Department,
Fort St. George,
Chennai-600009.
2. The Chairman and Managing Director,
TANGEDCO Ltd.,
144, Anna Salai,Chennai-600002
3. The Superintending Engineer,
TANGEDCO,
Madurai Electricity Distribution Circle,
Madurai.
... Respondents
Prayer: Writ Petition under Article 226 of the Constitution of India praying for the
issuance of a Writ of Mandamus or any other appropriate writ, order or direction in the
nature of 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.No.
1/6
https://www.mhc.tn.gov.in/judis/
W.P.No. 20822 of 2021
059094520221, 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.
For Petitioners : Mr. R.S.Pandiyaraj
For Respondents : Mr. L.Jai Venkatesh
Standing Counsel
ORDER
This writ petition have 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.
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 petitioner
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
https://www.mhc.tn.gov.in/judis/
W.P.No. 20822 of 2021
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 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 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.”
https://www.mhc.tn.gov.in/judis/
W.P.No. 20822 of 2021
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 ensure to the benefit of the petitioner. In view of
the same, this 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 dated 02.06.2015. No costs. Consequently, the connected
miscellaneous petition are closed.
29.09.2021
Index : Yes/No
Internet : Yes/No
rka/sha
To
1. The State of Tamil Nadu,
Rep. By its Secretary to Government,
Energy Department,
Fort St. George,
Chennai-600009.
2. The Chairman and Managing Director,
TANGEDCO Ltd.,
https://www.mhc.tn.gov.in/judis/
W.P.No. 20822 of 2021
144, Anna Salai,Chennai-600002
3. The Superintending Engineer,
TANGEDCO,
Madurai Electricity Distribution Circle,
Madurai.
N.ANAND VENKATESH, J.
rka/sha
Writ Petition Nos.20822 of 2021
and W.M.P.Nos. 22091 & 22092 of 2021
https://www.mhc.tn.gov.in/judis/
W.P.No. 20822 of 2021
29.09.2021
https://www.mhc.tn.gov.in/judis/
