Madras High Court
M/S.Sri Selvanayaki Amman Textiles vs The State Of Tamil Nadu on 28 October, 2024
Author: M.Dhandapani
Bench: M.Dhandapani
W.P. Nos. 32030, 32032 and 32036 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.10.2024
CORAM
THE HONOURABLE MR.JUSTICE M.DHANDAPANI
W.P. Nos.32030, 32032 and 32036 of 2024
and
W.M.P. Nos.34768, 34770 and 34772 of 2024
M/s.Sri Selvanayaki Amman Textiles,
HTSC.No.039094300417,
549/1, Kempanaikanpalayam, G.K.Palayam Post,
Pogalur Via Kovai Road, Annur,
Coimbatore-641 653,
Repd.by its Authorised Signatory,
A.Rajesh Kannan ... Petitioner in W.P. No.32030 of 2024
M/s.S.N.N.Tulasi Narayana Spinners Pvt. Ltd.,
5/4 Sanampalayam,
Annur-641 653,
Coimbatore,
Repd.by its Authorised Signatory,
A.Rajesh Kannan ... Petitioner in W.P. No.32032 of 2024
Kasim Textile Mills Pvt.Ltd., Unit II.,
HTSC.No.079094620491,
S.F.No.13/2, 13/3, Varalotti Village,
Mallankinaru Via, Kariyapatti Taluk,
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W.P. Nos. 32030, 32032 and 32036 of 2024
Virudhunagar-626 109,
Rep.by its Authorized Signatory,
M.Yousouf Ansari. ... Petitioner in W.P. No.32036 of 2024
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 Limited,
144, Anna Salai,
Chennai - 600 002. ... Respondents 1 and 2 in all W.Ps
3. The Superintending Engineer,
Coimbatore North Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Coimbatore. ... 3rd Respondent in W.P. No.32030
of 2024
4. The Superintending Engineer,
Tirupur Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Tirupur. ... 3rd Respondent in W.P. No.32032
of 2024
5. The Superintending Engineer,
Tamil Nadu Generation and Distribution
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W.P. Nos. 32030, 32032 and 32036 of 2024
Corporation Ltd. (TANGEDCO),
Virudhunagar Electricity Distribution Circle,
Virudhunagar. ... 3rd Respondent in W.P. No.32036 of 2024
COMMON PRAYER : Petition filed under Article 226 of the Constitution
of India praying for issuance of Writ of Mandamus, forbearing the 2 nd and 3rd
respondents, from demanding and collecting the tax on maximum demand
charges from the petitioner in H.T.S.C. No.039094300417, H.T.S.C. No.
039094380704 and H.T.S.C. No.079094620491 respectively 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 Petitioners
in all W.Ps : Mr.R.S.Pandiyaraj
For Respondents : Mr.LSM.Hasan Fizal
Additional Govt. Pleader for R1
in all W.P.s
Mr.L.Jaivenkatesh
for R2 and R3
in W.P.Nos.32030 & 32032 of 2024
Mr.S.Madhusudhanan
for R2 & R3 in
W.P. No.32036 of 2024
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W.P. Nos. 32030, 32032 and 32036 of 2024
COMMON ORDER
Writ Petitions are filed seeking a direction to forbear the
respondents 2 and 3 from demanding and collecting tax on maximum
demand charges from the Petitioners in H.T.S.C. No.039094300417,
H.T.S.C. No. 039094380704 and H.T.S.C. No.079094620491 respectively,
as per the order dated 31.08.2012 passed by the Apex Court in
S.L.P.(C) No.24993 of 2012 and 25522 of 2012, etc. batch in the case of
M/s.Sri Krishna Alloys and Etc. vs. Union of India.
2. As the issue involved in all Writ Petitions is one and the same,
cases are taken up for disposal by a common order.
3. When these matters are taken up for hearing, learned counsel
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:
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W.P. Nos. 32030, 32032 and 32036 of 2024
“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. (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.”
4. As the said interim order passed by the Apex Court governs the
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W.P. Nos. 32030, 32032 and 32036 of 2024
Writ Petitioners herein, these Writ Petitions are disposed of in terms of the
said order passed by the Apex Court. No costs. Consequently, connected
Miscellaneous Petitions are closed.
28.10.2024
NCC: Yes / No
Index : Yes / No
Speaking Order : Yes / No
ssb
To
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W.P. Nos. 32030, 32032 and 32036 of 2024
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 Limited,
144, Anna Salai,
Chennai - 600 002.
3. The Superintending Engineer,
Coimbatore North Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Coimbatore.
4. The Superintending Engineer,
Tirupur Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Tirupur.
5. The Superintending Engineer,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Virudhunagar Electricity Distribution Circle,
Virudhunagar.
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W.P. Nos. 32030, 32032 and 32036 of 2024
M.DHANDAPANI,J.
ssb
W.P. Nos.32030, 32032 and 32036 of 2024
28.10.2024
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