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M/S.Sl Lumax Ltd vs The State Of Tamil Nadu
2022 Latest Caselaw 1428 Mad

Citation : 2022 Latest Caselaw 1428 Mad
Judgement Date : 31 January, 2022

Madras High Court
M/S.Sl Lumax Ltd vs The State Of Tamil Nadu on 31 January, 2022
                                                                                   W.P.No.11004 of 2020

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED : 31.01.2022

                                                            CORAM

                                       THE HONOURABLE MR.JUSTICE M.DHANDAPANI

                                                     W.P.No.11004 of 2020
                                                             And
                                               W.M.P.Nos.13382 and 13384 of 2020


                     M/s.SL LUMAX Ltd.,
                     Represented by its Authorised Signatory
                     Mr.A.Kumar                                               ... 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,
                       TANGEDCO,
                       Chengalpattu Electricity Distribution Circle,
                       Chengalpattu.                                 ... Respondents


                     Prayer:
                                  Petition filed under Article 226 of the Constitution of India to
                     issue         a    Writ    of   Mandamus   forbearing   the   second      and   third
                     respondents, from demanding and collecting the tax on maximum


                     1/6

https://www.mhc.tn.gov.in/judis
                                                                                  W.P.No.11004 of 2020

                     demand charges from the petitioner in H.T.Sc.No.099094110354, 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 and Etc. Vs. Union of India and others
                     etc.


                                       For Petitioner  : Mr.V.Veluchamy
                                       For Respondents : Mr.L.Jai Venkatesh


                                                           ORDER

This writ petition has been filed for the issuance of Writ of

Mandamus forbearing the second and third respondents from

demanding and collecting tax on maximum demand charges from the

petitioners.

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 petitioners paying all

the charges/dues except the tax calculated on the basis of maximum

demand.

https://www.mhc.tn.gov.in/judis W.P.No.11004 of 2020

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

WP Nos.13694 to 13696 of 2016 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 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 WP Nos.13694 to 13696 of 2016 therein, subject to that petitioner paying all the charges / dues except tax calculated on the basis of

https://www.mhc.tn.gov.in/judis W.P.No.11004 of 2020

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.”

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.”

https://www.mhc.tn.gov.in/judis W.P.No.11004 of 2020

4. The above order will also enure 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, connected

miscellaneous petitions are closed.

31.01.2022 pri

Speaking Order/ Non Speaking Order Index: Yes/ No Internet: Yes/ No

To

1.The 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, Chengalpattu Electricity Distribution Circle, Chengalpattu.

https://www.mhc.tn.gov.in/judis W.P.No.11004 of 2020

M.DHANDAPANI,J.

pri

W.P.No.11004 of 2020 And W.M.P.Nos.13382 and 13384 of 2020

31.01.2022

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

 
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