M/S.Sheela Rani Textiles Ltd., v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :25.02.2022 CORAM :

THE HONOURABLE MR.JUSTICE M.GOVINDARAJ Writ Petition No.31284 of 2005 & W.P.M.P.No. 34279 of 2005

1. M/S.Sheela Rani Textiles Ltd., Rep.By Its Managing Director, R.John Sundarapandian, S/O. Ramaiah Thevar, Thennur, Samayanallur Post, Madurai District.

... Petitioner -Vs1. The State Of Tamil Nadu, Rep.by its Secretary To Government, Dept. Of Energy, Fort St. George, Chennai-9

2. The Chairman, Tamil Nadu Electricity Board, No.800, Anna Salai, Chennai-2

3. The Superintending Engineer, Tamil Nadu Electricity Board, Madurai Circle, K.Pudur, Madurai-7

4. The Accounts Officer/Revenue, Tamil Nadu Electricity Board, Madurai Circle, K.Pudur, Madurai-7 .... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Declaration, declaring the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (Act 12 of 2003) as ultra vires of the Constitution of India, illegal, invalid and unenforceable relating to the levy of tax on the sale of Electricity and consumption for own use out of own generation in so far as the petitioner is concerned regarding service connection bearing H.T.SC.No. 54 situated at Thenur, Samayanallur Post, Madurai District and consequently direct the respondents to repay the tax amount collected from the petitioner from the date of the Act.

https://hcservices.ecourts.gov.in/hcservices/

For Petitioner : Mr.G.Ethirajulu For R-1 : Mr.M.Rajendran (Additional Government Pleader) For R-2 to R-4 : Mr. Abdul Kalam (Standing Counsel)

O R D E R

Today when the matter is taken up for hearing, the learned counsel for the petitioner submits that the prayer sought for in this Writ Petition has become infructuous and hence, the same may be dismissed as infructuous.

2. Recording the submission made by the learned counsel for the petitioner, this Writ Petition is dismissed as infructuous. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar sha/kpr To

1. The Secretary To Government, State Of Tamil Nadu, Dept. Of Energy, Fort St. George, Chennai-9

2. The Chairman, Tamil Nadu Electricity Board, No.800, Anna Salai, Chennai-2

3. The Superintending Engineer, Tamil Nadu Electricity Board, Madurai Circle, K.Pudur, Madurai-7

4. The Accounts Officer/Revenue, Tamil Nadu Electricity Board, Madurai Circle, K.Pudur, Madurai-7 W.P.No. 31284 of 2005 & W.P.M.P.No. 34279 of 2005 KV(CO) SB(16/03/2022) https://hcservices.ecourts.gov.in/hcservices/