Excel Cotspin India Pvt. Ltd., v. The State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-08-2024
CORAM
THE HONOURABLE MR JUSTICE M.DHANDAPANI WP Nos. 1942, 1949, 1954, 3430 & 1957 of 2020 and WMP.Nos.2275, 2278, 2284, 2286, 2292, 2294, 2296, 2298, 4000 & 4002 of 2020 In W.P.No.1942 of 2020 Excel Cotspin India Pvt. Ltd., HTSC No.105, Sathy to Coimbatore Main Road, Sathyamangalam 0638402, Erode repd. by its Authorized Signatory R.Boommanasamy, Petitioner(s) In W.P.No.1949 of 2020 M/s.Pandian Textile Mills (Pvt.) Ltd.
HTSC No.178, Kasipalayam Post, Vedasandhur-624711 rep., by its Authorized Signatory R.Bommanasamy ... Petitioner In W.P.No.1954 of 2020 M/s.Chola Textiles Pvt Ltd, HTSC No.069, Minukkampatty, Kasipalayam Post, Vedasandhur-624711 rep by its Authorized Signatory R.Bommanasamy ... Petitioner
In W.P.No.1957 of 2020 M/s.Pallava Spinning Mills (Pvt.) Ltd., HTSC No.287, Minukkampatty, Vedasandhur-624 711.
rep., by its Authorized Signatory R.Bommanasamy .... Petitioner In W.P.No.3430 of 2020 M/s.KSV COTTON MILLS (P) Ltd., HTSC No.059094500192, KSV Gardangujilamparai, Vedasandur, D.Goodalur, Dindigul 624 703 rep., by its Director, Mr.S.A.Prasad. ... Petitioner Vs
1. The State of Tamil Nadu Rep. by its Secretary to Government, Energy Department, Fort St. George, Chennai - 600 009.
First Respondent in All WPs'
2.The Chairman and Managing Director, TANGEDCO Ltd., 144, Anna Salai, Chennai - 600 002.
Second respondent in All WPs'
In W.P.No.1942 of 2020:
3.The Superintending Engineer, TANGEDCO, Gobi Electricity
Distribution Circle, GOBI.
Third respondent In W.P.Nos.1949, 1954, 3430 & 1957of 2020
3. The Superintending Engineer, TANGEDCO, Dindigul Electricity Distribution Circle, Dindigul. Third respondent COMMON PRAYER These Writ Petitions are filed under Section 226 of Constitution of India seeking 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.Nos. 105, 178, 069, 287, 059094500192 as per the orders of the Honble 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 and Etc. Vs. Union of India and others etc.
For Petitioner(s):
Mr.R.S. Pandiyaraj in W.P.Nos.1942, 1949, 1954 & Mr.Ragesh Bhagavath for Mr.V.S.Sivasundaram in W.P.No.3430 of 2020 For Respondent(s):
Mr.L.S.M.Hasan Fizal, AGP for R1 in all WPs'
Mr.S.Madhusudanan for R2 and R3 in W.P.Nos.3430,1949 1954 & 1957 of 2020 Mr.I.Syed Sibghatulla for R2 and R3 in WP.No.1942 of 2020
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.Sc. No. 105, 178, 069, 287, 059094500192 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 and other etc.
2. As the issue involved in all Writ Petitions is one and the same, case 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:
" 3. the issue raised in the present petition is being settled against the petitioner in terms of the Division Bench judgment in W.P.No.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 23719 of 2012, dated 31.08.2012, with and 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 Writ Petitioners herein, the above Writ Petitions are disposed of in terms of the said
order passed by this Court as stated supra. No costs. Consequently, connected Miscellaneous Petitions are closed.
30-08-2024 Jai Index:Yes/No Speaking/Non-speaking order Internet:Yes
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 Ltd., 144, Anna Salai, Chennai - 600 002.
3.The Superintending Engineer, TANGEDCO, Gobi Electricity Distribution Circle, GOBI.
4. The Superintending Engineer, TANGEDCO, Dindigul Electricity Distribution Circle, Dindigul.
M.DHANDAPANI J.
jai WP Nos. 1942, 1949, 1954 ,1957 & 3430 of 30-08-2024