Madras High Court
M/S.Tarsun Steels India (P) Ltd vs The State Of Tamil Nadu on 31 January, 2022
WP No.4612 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 31-01-2022
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
WP No.4612 of 2016
And
WMP Nos.3968 and 3969 of 2016
M/s.Tarsun Steels India (P) Ltd.,
H.T.Sc.No.361, Palladam,
S.F.156/1B, Trichy Road,
Madhapur Village,
Palladam,
Tirupur – 641 664,
Represented by its Manager Mr.G.Anandan. .. Petitioner
vs.
1.The State of Tamil Nadu,
Represented 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.
1/8
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WP No.4612 of 2016
3.The Superintending Engineer,
TANGEDCO Ltd.,
Tirupur Electricity Distribution Circle,
Tirupur. .. Respondents
Writ Petition is filed under Article 226 of the Constitution of India,
praying for the issuance of a Writ of Mandamus, forbering the second and
third respondents from demanding and collecting the tax on maximum
demand charges from the petitioner M/s.Tarsun Steels India Pvt. Ltd., in
H.T.Sc.No.361, 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.S.P.Parthasarathy for
Mr.K.Seshadri.
For Respondent-1 : Mr.T.Venkatesh Kumar,
Special Government Pleader.
For Respondents-2 and 3 : Mr.L.Jai Venkatesh,
Standing Counsel for
TANGEDCO.
ORDER
This writ petition has been filed for the issue of Writ of Mandamus
forbearing the respondents 2 and 3 from demanding and collecting tax on
maximum demand charges from the petitioner.
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WP No.4612 of 2016
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.
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 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
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WP No.4612 of 2016
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 therein,
subject to that petitioner paying all the
charges / dues except tax calculated
on the basis of 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
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WP No.4612 of 2016
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
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.”
4. The above order will also enure to the benefit of the
petitioners. In view of the same, the present 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
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WP No.4612 of 2016
dated 02.06.2015. However, there shall be no order as to costs.
Consequently, connected miscellaneous petitions are closed.
31-01-2022
Index : Yes/No.
Internet : Yes/No.
Speaking Order/Non-Speaking Order.
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WP No.4612 of 2016
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,
TANGEDCO Ltd.,
Tirupur Electricity Distribution Circle,
Tirupur.
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WP No.4612 of 2016
S.M.SUBRAMANIAM, J.
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WP 4612 of 2016
31-01-2022
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