Madras High Court
Arthanari Clothing Private Ltd. vs The State Of Tamil Nadu on 2 August, 2022
W.P.No.1059 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.08.2022
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
W.P.No.1059 of 2019
and
W.M.P.Nos.1189 & 1191 of 2019
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 Accounts Officer/ Revenue
The Superintending Engineer Office,
Virudhunagar Electricity Distribution Circle,
TANGEDCO, Virudhunagar. .. Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India
seeking issuance of Writ of Mandamus, forbearing the 2nd and 3rd
1/5
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W.P.No.1059 of 2019
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
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W.P.No.1059 of 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
dsa
Index:No
Internet:Yes
Speaking order
https://www.mhc.tn.gov.in/judis
W.P.No.1059 of 2019
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 Accounts Officer/ Revenue
The Superintending Engineer Office,
Virudhunagar Electricity Distribution Circle,
TANGEDCO, Virudhunagar.
https://www.mhc.tn.gov.in/judis
W.P.No.1059 of 2019
R.SUBRAMANIAN, J.
dsa
W.P.No.1059 of 2019
and
W.M.P.Nos.1189 & 1191 of 2019
02.08.2022
https://www.mhc.tn.gov.in/judis
