Wednesday, 03, Jun, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 

N.Subramanian vs The Assistant Engineer
2022 Latest Caselaw 15099 Mad

Citation : 2022 Latest Caselaw 15099 Mad
Judgement Date : 9 September, 2022

Madras High Court
N.Subramanian vs The Assistant Engineer on 9 September, 2022
                                                                          W.P(MD)No.3893 of 2013



                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                               DATED: 09.09.2022

                                                    CORAM

                                  THE HON'BLE MR.JUSTICE R.VIJAYAKUMAR

                                           W.P(MD)No.3893 of 2013

                     N.Subramanian
                     Son of Nachiappa Chettiar
                     through his power agent
                     SP.Chockalingam                                           ... Petitioner

                                                       Vs.

                     The Assistant Engineer,
                     Tamilnadu Electricity Board (TNEB),
                     Karaikudi Town (North),
                     Karaikudi,
                     Sivaganga District.                                     ... Respondent

                     PRAYER : Writ Petition filed under Article 226 of the Constitution of
                     India, praying this Court to issue a Writ of Certiorarified Mandamus,
                     calling for the records relating to the impugned proceedings of the
                     respondent in Lr.No.AE/T/N/KKDI/F.Ddocket/D.No.34/2013, dated
                     01.03.2013 and quash the same and consequently forbearing the
                     respondent herein from changing the classification of Electricity Service
                     Connection bearing Service Connection No.401-003-517 in the name of
                     M/s.Hotel Sugam International, Karaikudi Town, Sivaganga District
                     from Industrial Service connection to any other mode without due

                     1/7
https://www.mhc.tn.gov.in/judis
                                                                                W.P(MD)No.3893 of 2013

                     process of law and pass such further or other orders.


                                         For Petitioner    : Mr.R.Sundar Srinivasan

                                         For Respondent : Mr.S.Deenadhayalan
                                                          Standing Counsel

                                                          ORDER

The present Writ Petition has been filed challenging an order

passed by the respondent herein, under which, a sum of Rs.6,20,142/- has

been demanded on the ground of short levy due to change in tariff rates.

2. According to the petitioner, he is started a Hotel in the year

1991 and treating the said Hotel as an Industry. The respondent

authorities have given service connection as an industry falling under

tariff IV (Now tariff III-B). However, after a period of four years, the

respondent authorities issued a communication to the petitioner on

21.06.1995, contending that there has been an audit objection and the

proper tariff would be only under tariff IX (Now tariff V). The said

communication was challenged by the writ petitioner in O.S.No.85 of

1995 before the Sub Court, Devakottai. The learned Subordinate Judge

https://www.mhc.tn.gov.in/judis W.P(MD)No.3893 of 2013

was pleased to declare that the communication is null and void and also

granted an order of interim injunction, not to change the tariff from tariff

IV to IX. The respondent Board had filed A.S.No.61 of 1997 before the

Principal District Court, Sivagangai. The learned District Judge was

pleased to allow the appeal on the ground that the civil suit is not

maintainable. The writ petitioner had filed second appeal in S.A.No.1395

of 1998 before this Court. This Court by its judgment and decree, dated

07.11.2012, had confirmed the judgment and decree of the First

Appellate Court and held that a civil suit is not maintainable as against

the change of tariff from tariff IV to IX.

3. The learned Counsel for the petitioner points out that the second

appeal was dismissed on the ground of maintainability of the suit and the

legality of the action initiated by the respondent Board from changing the

tariff from tariff IV to IX was not considered.

4. The learned Counsel for the petitioner points out that in

paragraph No.19 of the judgment, this Court has granted liberty to the

writ petitioner to submit his representation in writing to the authorities of

https://www.mhc.tn.gov.in/judis W.P(MD)No.3893 of 2013

the Board and they were directed to consider the same as early as

possible. Only after passing orders thereon, the respondent / defendant is

directed to recover the amount, if any due from the writ petitioner.

5. The learned Counsel for the petitioner further submits that

pursuant to the order of this Court in S.A.No.1395 of 1998, the petitioner

has sent a representation on 13.02.2013. In the said representation, the

petitioner has contended that the Hotel is an industry and hence, the old

tariff, namely, tariff No.IV is granted and the tariff cannot be changed to

tariff No.IX as a commercial establishment.

6. A perusal of the order impugned in the writ petition indicates

that the objections raised by the writ petitioner in his representation,

dated 13.02.2013, have not been considered. The respondent has

proceeded to pass the impugned order simply on the ground that under

the misunderstanding of the civil Court has confirmed the legality of the

change in tariff.

https://www.mhc.tn.gov.in/judis W.P(MD)No.3893 of 2013

7. Per contra, the learned Standing Counsel for the respondent

Board has contended that the petitioner had attempted to invoke the

jurisdiction of the civil Court challenged the change in tariff. This Court

in S.A.No.1395 of 1998 has already confirmed the orders passed by the

first appeal in A.S.No.61 of 1997. The petitioner is running an

International Hotel and hence, he cannot contend that it is an Industry

and it only falls within the definition of a commercial establishment.

8. I have carefully considered the submissions made on either side.

9. A perusal of the impugned order indicates that the said order has

been passed mainly on the ground of dismissal of the civil suit. However,

this Court in paragraph No.19 of the judgment in S.A.No.1395 of 1998

has granted liberty to the petitioner to place his explanation before the

authorities and the authorities have been directed to consider the same.

Without following orders passed by this Court in S.A.No.1395 of 1998,

the respondent has simply passed the order without even considering the

explanations submitted by the writ petitioner. In view of the above said

facts, the order impugned in the writ petition is set aside. The matter is

https://www.mhc.tn.gov.in/judis W.P(MD)No.3893 of 2013

remitted back to the file of the respondent herein. The respondent shall

pass fresh orders after giving due opportunity or personal hearing to the

writ petitioner. The said exercise shall be completed within a period of

twelve (12) weeks from the date of receipt of a copy of this order.

10. The writ petition stands allowed. There shall be no order as to

costs.



                                                                                  09.09.2022

                     Index              :     Yes / No
                     Internet           :     Yes / No
                     btr

                     To

                     The Assistant Engineer,
                     Tamilnadu Electricity Board (TNEB),
                     Karaikudi Town (North),
                     Karaikudi,
                     Sivaganga District.





https://www.mhc.tn.gov.in/judis
                                        W.P(MD)No.3893 of 2013

                                    R.VIJAYAKUMAR, J.

                                                           btr




                                           Order made in
                                  W.P(MD)No.3893 of 2013




                                                 09.09.2022





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

 
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : MAIMS

 
 
Latestlaws Newsletter