Arthanari Clothing Private Ltd. vs The State Of Tamil Nadu
2022 Latest Caselaw 13758 Mad

                                                                                W.P.No.1447 of 2018

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED: 02.08.2022

                                                       CORAM:

                                  THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN

                                               W.P.No.14447 of 2018
                                                        and
                                          W.M.P.Nos. 17058 & 17058 of 2018

                     Arthanari Clothing Private Ltd., HTSC No.225
                     68/2 B.Manalkadu,
                     Erumapalayam (PO)
                     Salem – 636 015 Rep by its
                     Authorised Signatory S.Y.Fazil                            .. Petitioner

                                                           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.

                     3.The Superintending Engineer,
                       Salem Electricity Distribution Circle,
                       TANGEDCO, Salem.                                        .. Respondents

                     Prayer: Writ Petition filed under Article 226 of the Constitution of India


                     1/5


https://www.mhc.tn.gov.in/judis
                                                                                            W.P.No.1447 of 2018

                     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.225 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      : Mr.S.P.Parthasarathy
                                               For Respondents     : Mrs.V.Yamunadevi for R1
                                                                    Mr.M.Abul Kalam,
                                                                    Standing Counsel for R2 and R3

                                                             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.225 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

https://www.mhc.tn.gov.in/judis W.P.No.1447 of 2018

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 dsa Index:No Internet:Yes Speaking Order

https://www.mhc.tn.gov.in/judis W.P.No.1447 of 2018

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, Salem Electricity Distribution Circle, TANGEDCO, Salem.

https://www.mhc.tn.gov.in/judis W.P.No.1447 of 2018

R.SUBRAMANIAN, J.

dsa

W.P.No.14447 of 2018 and W.M.P.Nos. 17058 & 17058 of 2018

02.08.2022

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