Madras High Court
M/S.Sri Cheran Synthetics India ... vs The State Of Tamil Nadu on 9 June, 2023
W.P. Nos.13643 and 13647 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.06.2023
CORAM:
THE HON'BLE MR. JUSTICE M.DHANDAPANI
W.P. Nos.13643 amd 13647 of 2020
and
W.M.P. Nos.16947, 16950, 16954 and 16956 of 2020
M/s.Sri Cheran Synthetics India Pvt. Ltd.,
HTSC No.407,
Rep. By its Authorized Signatory
V.S. Palanisamy ... Petitioner in W.P. No.13643 of 2020
M/s.PSK Arun Tex Pvt. Ltd.,
HTSC No.416,
Rep. By its Authorised Signatory
P.S. Kandasamy ... Petitioner in W.P. No.13647 of 2020
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
144, Anna Salai,
Chennai – 600 002.
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W.P. Nos.13643 and 13647 of 2020
3. The Accounts Officer
Superintending Engineer Officer,
TANGEDCO,
Mettur Electricity Distribution Circle,
Mettur Dam. .... Respondents in
both W.P.s
Prayer in W.P. No.13643 of 2020 : Writ Petition filed under Article 226
of the Constitution of India, 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.407, as per
the orders of the Hon'ble Supreme Court of India, New Delhi on
31.8.2012 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.
Prayer in W.P. No.13647 of 2020 : Writ Petition filed under Article 226
of the Constitution of India, 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.416, as per
the orders of the Hon'ble Supreme Court of India, New Delhi on
31.8.2012 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 in both W.P.s : Mr.R.S. Pandiyaraj
For respondents in both W.P.s: Mr.V. Manoharan for R1
Mr.I.Syed Sibghatulla
for R2 & R3
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W.P. Nos.13643 and 13647 of 2020
COMMON ORDER
The petitioners have filed these writ petitions seeking issuance of
Writ of Mandamus forbearing the respondents 2 and 3, from demanding
and collecting tax on maximum demand charges from the petitioners in
H.T.Sc.No.407 and 416, 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.
2.Since the issue involved in these writ petitions are one and the
same, they are heard together and disposed of by way of a common order.
3.When these matters are taken up for hearing, the learned counsel
appearing for the petitioners submitted that, the issue involved in the
present writ petitions is squarely covered by the order dated 25.07.2019
passed by this Court in W.P.No.21902 of 2019. For better appreciation,
relevant portion of the said order is extracted hereunder:
“3. The issue raised in the present
Petition is being settled against the
Petitioner in terms of the Division Bench
judgment in W.P.Nos.159 of 2008 and etc.
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W.P. Nos.13643 and 13647 of 2020
(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 (Civil) Nos.24685
to 24719 of 2012, dated 31.08.2012, with
an interim direction restraining the
Respondents therein 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
Petition be disposed of in the terms
aforesaid, with the agreement that the
ultimate fate of the matter before the
Hon'ble Supreme Court would also govern
the present petitioner and the same interim
order would continue to enure for the
benefit of the Writ Petitioner during the
pendency of the Special Leave Appeals.”
(Emphasis supplied)
4. In such view of the matter, the present petitions also stand on
similar issue, the order passed by the Hon'ble Supreme Court in SLP
Nos.24685 to 24719 of 2012, would squarely stand attracted to the case
of the present petitions.
5. Accordingly, these writ petitions are disposed of in terms with
the order passed in SLP Nos.24685 to 24719 of 2012 and it is further
made clear that the fate of the SLP and the final orders passed therein
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W.P. Nos.13643 and 13647 of 2020
by the Hon'ble Supreme Court would govern the present case as well.
No costs. Consequently, the connected miscellaneous petitions are
closed.
09.06.2023
Index: Yes/No
Internet: Yes/No
Speaking Order/Non-Speaking Order
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To
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
144, Anna Salai,
Chennai – 600 002.
3. The Accounts Officer
Superintending Engineer Officer,
TANGEDCO,
Mettur Electricity Distribution Circle,
Mettur Dam.
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W.P. Nos.13643 and 13647 of 2020
M.DHANDAPANI, J.
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W.P. Nos.13643 amd 13647 of 2020
09.06.2023
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