Madras High Court
Royal Classic Mills [P] Ltd vs The State Of Tamil Nadu on 2 August, 2022
WP.Nos.8790, 8793, 8797 & 9799/2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.08.2022
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
W.P.Nos.8790, 8793, 8797 & 8799/2019
and W.M.P.Nos.9351, 9354, 9357, 9358, 9362, 9364, 9367 & 9368/2019
Royal Classic Mills [P] Ltd
HTSC No.51, 31, Puliyamara Thottam
Mangalam Road, Tirupur District
rep.by its Authorised Signatory
Mr.R.Velumani .. Petitioner in
W.P.No.8790/2019
Royal Classic Mills [P] Ltd
HTSC No.517, SF.No.200/1D
Senjeriputhur
Palladam to Udumalpet Road
Palladam, Tirupur District
rep.by its Authorised Signatory
Mr.R.Velumani .. Petitioner in
W.P.No.8793/2019
Royal Classic Mills [P] Ltd
HTSC No.357, SF No.77/5,
Nathakadu Thottamanai Palayam
rep.by its Authorised Signatory
Mr.R.Velumani .. Petitioner in
WP.No.8797/2019
1/7
https://www.mhc.tn.gov.in/judis
WP.Nos.8790, 8793, 8797 & 9799/2019
Royal Classic Mills [P] Ltd
HTSC No.67, SF.No.77,
Classic Compound, Nathakaduthottam
Peritandipalayam, Tirpur District
rep.by its Authorised Signatory
Mr.R.Velumani .. Petitioner in
WP.No.8799/2019
Vs.
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. ... RR1&2 in all
the writ petitions
3. The Superintending Engineer,
TANGEDCO Ltd.,
Tirupur Electricity Distribution Circle,
Tiruppur. .. R3 in WP.No.8790,
8797 & 8799/2019
4.The Superintending Engineer,
TANGEDCO Ltd.,
Palladam Electricity Distribution Circle,
Palladam. .. R3 in
WP.No.8793/2019
Prayer in WP.No.8790/2019: Writ Petition 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
https://www.mhc.tn.gov.in/judis
WP.Nos.8790, 8793, 8797 & 9799/2019
demand charges from the petitioner, in H.T. SC. No.51 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.
Prayer in WP.No.8793/2019: Writ Petition 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.517 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.
Prayer in WP.No.8797/2019: Writ Petition 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.357 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.
Prayer in WP.No.8799/2019: Writ Petition 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.67 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.
https://www.mhc.tn.gov.in/judis
WP.Nos.8790, 8793, 8797 & 9799/2019
For Petitioners in
all Writ Petitions : Mr.R.S.Pandiyaraj
For R1 in all
Writ Petitions : Mrs.V.Yamunadevi
Special Government Pleader
For RR 2 & 3 in
all Writ Petitions : Mr.M.Abul Kalam,
Standing Counsel
COMMON ORDER
The common prayer in the Writ Petitions 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 petitioners, in
HTSC.Nos.51, 517, 357 & 67 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
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WP.Nos.8790, 8793, 8797 & 9799/2019
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.
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
AP
Internet : Yes
To:-
https://www.mhc.tn.gov.in/judis
WP.Nos.8790, 8793, 8797 & 9799/2019
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.,
Tirupur Electricity Distribution Circle,
Tiruppur.
4.The Superintending Engineer,
TANGEDCO Ltd.,
Palladam Electricity Distribution Circle,
Palladam.
https://www.mhc.tn.gov.in/judis
WP.Nos.8790, 8793, 8797 & 9799/2019
R.SUBRAMANIAN, J.
AP
W.P.Nos.8790, 8793,
8797 & 8799/2019
02.08.2022
https://www.mhc.tn.gov.in/judis
