Madras High Court
Ad Elango Constructions Sivaa Blue ... vs _________ on 9 September, 2024
Author: M.Dhandapani
Bench: M.Dhandapani
W.P. Nos.26424, 26427
and 26430 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.09.2024
CORAM
THE HONOURABLE MR.JUSTICE M.DHANDAPANI
W.P. Nos.26424, 26427 and 26430 of 2024
and
W.M.P. Nos.28875, 28876, 28878, 28880, 28883 and 28885 of 2024
AD Elango Constructions Sivaa Blue Metals,
Represented by its Authorised Signatory
Manikandan
H.T.S.C. No.039094390487. ... Petitioner in W.P. No.26424 of 2024
Hindustan Textiles Unit C,
Rep. by its Authorised Signatory
S. Prabhu
H.T.S.C. No.049094360197. ... Petitioner in W.P. No.26427 of 2024
Victus Apparel Pvt. Ltd.
Rep. by its Authorised Signatory
Manikandan
H.T.S.C. No.059094600179 ... Petitioner in W.P. No.26430 of 2024
Vs.
_________
1/8
W.P. Nos.26424, 26427
and 26430 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. ... Respondents 1 and 2 in all W.Ps
3. The Superintending Engineer,
Palladam Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Palladam. ... 3rd Respondent in W.P. No.26424
of 2024
4. The Superintending Engineer,
Gobi South Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
GOBI. ... 3rd Respondent in W.P. No.26427 of 2024
5. The Superintending Engineer,
Sivagangai Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Sivagangai. ... 3rd Respondent in W.P. No.26430 of 2024
COMMON PRAYER : Petition filed under Article 226 of the Constitution
_________
2/8
W.P. Nos.26424, 26427
and 26430 of 2024
of India praying for issuance of 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.S.C. No.039094390487, H.T.S.C.
No.049094360197 and H.T.S.C. No.059094600179 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.Yogesh Kannadasan
Spl. Govt. Pleader for R1
in all W.P.s
Mr.L.Jaivenkatesh for TNEB/
respondents in W.P.
No.26424 of 2024
Mr.I. Syed Sibghatulla for TNEB/
respondents in W.P.
No.26427 of 2024
Mr.S. Madhusudhanan for TNEB/
respondents in W.P.
No.26430 of 2024
COMMON ORDER
_________
W.P. Nos.26424, 26427
and 26430 of 2024
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.039094390487,
H.T.S.C. No.049094360197 and H.T.S.C. No.059094600179 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:
_________
W.P. Nos.26424, 26427
and 26430 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.”
_________
W.P. Nos.26424, 26427
and 26430 of 2024
4. As the said interim order passed by the Apex Court governs the
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.
09.09.2024
NCC: Yes / No
Index : Yes / No
Speaking Order : Yes / No
vsi2
_________
W.P. Nos.26424, 26427
and 26430 of 2024
To
1. The Secretary to Government,
The State of Tamil Nadu,
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,
Palladam Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Palladam.
4. The Superintending Engineer,
Gobi South Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
GOBI.
5. The Superintending Engineer,
Sivagangai Electricity Distribution Circle,
Tamil Nadu Generation and Distribution
Corporation Ltd. (TANGEDCO),
Sivagangai.
_________
W.P. Nos.26424, 26427
and 26430 of 2024
M.DHANDAPANI,J.
vsi2
W.P. Nos.26424, 26427 and
26430 of 2024
and
W.M.P. Nos.28875, 28876, 28878,
28880, 28883 and 28885 of 2024
09.09.2024
_________
