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M/S.Aruna Alloy Steels (P) Ltd vs The State Of Tamil Nadu
2022 Latest Caselaw 13674 Mad

Citation : 2022 Latest Caselaw 13674 Mad
Judgement Date : 2 August, 2022

Madras High Court
M/S.Aruna Alloy Steels (P) Ltd vs The State Of Tamil Nadu on 2 August, 2022
                                                                        W.P.Nos.32157 to 32159 of 2017

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS
                                                DATED: 02.08.2022
                                                     CORAM:
                                  THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
                                           W.P.No.32157 to 32159 of 2017
                                                       and
                                          W.M.P.Nos.35324 & 35329 of 2017


                     M/s.Aruna Alloy Steels (P) Ltd.,
                     HTSC No.185,
                     Narasingampatty, Melur Road,
                     Madurai – 625 112.
                     Rep. By its Deputy General Manager,
                     Mr.V.Kannan                           .. Petitioner in W.P.No.32157 of 2017

                     M/s.Aruna Alloy Steels (P) Ltd.,
                     HTSC No.120,
                     Super B3 & B6, Industrial Estate, K.Pudur,
                     Madurai – 625107
                     Rep. By its Deputy General Manager
                     Mr.V.Kannan                            ..Petitioner in W.P.No.32158 of 2017

                     M/s.Aruna Alloy Steels (P) Ltd.,
                     HTSC No.114,
                     C.No.3/1, Melur Road, Ulaganeri Village,
                     Madurai – 625007
                     Rep. By its Deputy General Manager,
                     Mr.V.Kannan                           ..Petitioner in W.P.No.32159 of 2017


                                                        Vs.



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https://www.mhc.tn.gov.in/judis
                                                                             W.P.Nos.32157 to 32159 of 2017



                     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,
                        TANGEDCO Ltd.,
                        Madurai Electricity Distribution Circle,
                        Madurai.                                           .. Respondents in all WPs

                     Common Prayer: Writ Petitions filed under Article 226 of the Constitution of
                     India seeking issuance 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.185, H.T.SC.No.120 &
                     H.T.SC.No.114, 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 Petitioner in all WPs   : Mr.S.P.Parthasarathy
                                            For Respondents in all WPs    : Mr.K.Suresh
                                                                   Government Advocate for R1
                                                                   Mr.M.Abul Kalam
                                                                   Standing Counsel for R2 & R3



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                                                                                 W.P.Nos.32157 to 32159 of 2017



                                                    COMMON ORDER
                                     The prayer in the Writ Petition reads as follows:

                                           “to issue a 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.492 and H.T. SC. No.405 respectively 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.”



                                     2. It is not in dispute that the right of the respondents to demand

                     and collect tax on the maximum demand charges has been affirmed by this

                     Court earlier and the same is under challenge before the Hon’ble Supreme

                     Court. The Hon’ble Supreme Court had passed interim orders restraining the

                     Board from taking coercive steps for non-payment of tax on demand charges.

                     A Division Bench of this Court had also passed orders stating that the

                     ultimate fate of the cases would depend on the judgment of the Hon’ble

                     Supreme Court and the benefit of the interim order would enure to the benefit

                     of the consumers till then.


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                                                                           W.P.Nos.32157 to 32159 of 2017


                                  3. In view of the same, these Writ Petitions are disposed of with

                     the observation that the benefit of the interim orders of the Hon’ble Supreme

                     Court would enure to the petitioners also and the parties will abide by the

                     decision of the Hon’ble Supreme Court in the pending Appeals before it. It is

                     made clear that the petitioners shall pay the other charges.           No costs.

                     Consequently, connected miscellaneous petitions are closed.


                                                                                          02.08.2022
                     kkn

                     Index:No
                     Internet:Yes
                     Speaking




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                                                                   W.P.Nos.32157 to 32159 of 2017




                     To:-

                     1.The Secretary to Government,
                       Government 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.,
                        Madurai Electricity Distribution Circle,
                        Madurai.




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https://www.mhc.tn.gov.in/judis
                                            W.P.Nos.32157 to 32159 of 2017




                                            R.SUBRAMANIAN, J.

KKN

W.P.No.32157 to 32159 of 2017 and W.M.P.Nos.35324 & 35329 of 2017

02.08.2022

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

 
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