K.P. Textile Coimbatore Pvt Ltd., v. The State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.04.2025
CORAM:
THE HONOURABLE MR. JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.Nos.15658, 15673 & 13930 of 2025 W.P.No. 13919 of 2025 M/S.K.P. TEXTILE COIMBATORE PVT LTD., HTSC NO.039094350472, SF. NO.35/4, KASIGOUNDENPUDUR, KALLENGAL VILLAGE, SULUR, COIMBATORE - 641 402.
REPD., BY ITS AUTHORIZED SIGNATORY, MR.U.SANTHOSH KUMAR ... Petitioner Vs THE STATE OF TAMIL NADU, REP. BY ITS SECRETARY TO GOVERNMENT, ENERGY DEPARTMENT, FORT ST. GEORGE, CHENNAI - 600 009.
TAMIL NADU POWER DISTRIBUTION CORPORATION LIMITED (TNPDCL), REP. BY ITS CHAIRMAN, NPKRR MAALIGAI, 144, ANNA SALAI, CHENNAI - 600 002.
COIMBATORE METRO ELECTRICIITY DISTRIBUTION CIRCLE, TAMIL NADU POWER DISTRIBUTION CORPORATION LIMITED (TNPDCL), COIMBATORE.
... Respondents 1/8
Prayer: Writ Petition filed under Article 226 of Constitution of India for the issuance of Writ of Mandamus, forbearing the second and third respondents, from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.S.C.No.039094350472 as per the orders of the Honble 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 & etc. Vs. Union of India and other etc.
W.P.No. 13926 of 2025 M/S. TIRUPATHI YARN TEX SPINNERS (P) LTD, HTSC NO. 079094620137, MELAPATTAM KARISAIKULAM, RAJAPALAYAM, VIRUDHUNGAR- 626 110.
REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR.THIRUPATHIRAJA KASTHURIAJA ... Petitioner Vs THE STATE OF TAMIL NADU, REP. BY ITS SECRETARY TO GOVERNMENT, ENERGY DEPARTMENT, FORT ST. GEORGE, CHENNAI - 600 009.
THE CHAIRMAN AND MANAGING DIRECTOR, TANGEDCO LIMITED, 144, ANNA SALAI, CHENNAI - 2.
VIRUDHUNAGAR ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, VIRUDHUNAGAR.
... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India for the issuance of Writ of Mandamus, forbearing the second and third respondents, 2/8
from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.Sc.No. 079094620137 as per the orders of the Honble 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 & Etc Vs. Union of India and other etc.
W.P.No. 13930 of 2025 M/S K.P. TEXTILE COIMBATORE PVT LTD., HTSC NO. 039094390720, SF NO. 373, VELAPPA GOUNDEN PALAYAM, PANICKAMPATTY VILLAGE, PALLADAM, TIRUPPUR - 641 664.
REPD., BY ITS AUTHORIZED SIGNATORY, MR.U.SANTHOSH KUMAR ... Petitioner Vs THE STATE OF TAMIL NADU, REP. BY ITS SECRETARY TO GOVERNMENT, ENERGY DEPARTMENT, FORT ST. GEORGE, CHENNAI- 600 009.
TAMIL NADU POWER DISTRIBUTION CORPORATION LIMITED (TNPDCL), REP.BY ITS CHAIRMAN, NPKRR MAALIGAI, 144, ANNA SALAI, CHENNAI - 600 002.
PALLADAM ELECTRICIITY DISTRIBUTION CIRCLE, TAMIL NADU POWER DISTRIBUTION CORPORATION LIMITED (TNPDCL), PALLADAM.
... Respondents 3/8
Prayer: Writ Petition filed under Article 226 of Constitution of India for the issuance of Writ of Mandamus, forbearing the second and third respondents, from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.Sc. No.039094390720 as per the orders of the Honble 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 & Etc Vs. Union of India and other etc.
In all W.Ps.
For Petitioner : Mr.S.P.Parthasarathy For R1 : Mr.S.Senthil Kumar Special Government Pleader For R2 & R3 : Mr.M.S.Sindhuza assisted by Mr.L.Jaivenkatesh COMMON ORDER The learned counsel appearing for the petitioner would submit that the matter co-relates to the issue that is pending before Hon'ble Supreme Court, and similar matters have been disposed of by this Court on 13.06.2024 vide W.P.No.15364 of 2024 etc. The entire order that is passed is extracted hereunder for ready reference:- 4/8
" Mr.Enock Anand, learned counsel appearing on behalf of Mr.L.Jai Venkatesh, learned counsel, Mr.S.Kalaiselvan, learned counsel, Mr.I.Syed Sibgathulla, learned counsel, Mr.Madhusudhanan, learned counsel who accepts notice for R2 and R3/officials of Tangedco, respectively would accede to the position that the prayer sought for by the petitioners being a writ of Mandamus forbearing R2 and R3 from demanding and collecting tax in maximum demand charges in H.T.Sc.No.039094320895 (W.P.No.15364 of 2024), H.T.Sc.NO.039094390742 (W.P.No.15368 of 2024), H.T.Sc.No.049094370569 (W.P.No.15372 of 2024) H.T.Sc.No.039094390524 (W.P.No.15375 of 2024) and H.T.Sc.No.049094360151 (W.P.No.15376 of 2024) is liable to be accepted.
2. My attention is drawn by both learned counsel to orders of the Hon'ble Supreme Court in SLP (C ) No.24993 of 2012 and 25522 of 2012 dated 31.08.2012 [M/s.Sri Krishna Alloys & Etc Vs Union of India and others etc], which has been followed subsequently by this Court, where under the respondents have been restrained from taking any coercive steps from disconnection of supply of electricity subject to the petitioner paying all charges barring tax on the basis of maximum demand. Following that order this Court has routinely been allowing similar writ petitions (see order dated 25.08.2021 in W.P.No.9090 of 2020 and batch M/s.Lucky Weaves India P Ltd v State of Tamil Nadu and others and order dated 17.11.2021 in W.P.No.24336 of 2021 and batch SJLT Spinning Mills Private Ltd Unit II Vs State of Tamil Nadu and others.
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3. In light of the same, the prayer of the writ petitioners is liable to be acceded to and mandamus is issued as sought for. It is made clear that baring the maximum demand charges, the petitioners shall ensure payment of all other charges.
4. Writ Petitions stand allowed in terms of this order. No costs. Connected Miscellaneous Petitions are closed."
2. Therefore, these Writ Petitions are also disposed on the same terms. No costs. Consequently, connected Miscellaneous Petitions are closed. 21.04.2025 nsl 6/8
To THE SECRETARY TO GOVERNMENT, ENERGY DEPARTMENT, FORT ST. GEORGE, CHENNAI - 600 009.
THE CHAIRMAN, TAMIL NADU POWER DISTRIBUTION CORPORATION LIMITED (TNPDCL), NPKRR MAALIGAI, 144, ANNA SALAI, CHENNAI - 600 002.
COIMBATORE METRO ELECTRICIITY DISTRIBUTION CIRCLE, TAMIL NADU POWER DISTRIBUTION CORPORATION LIMITED (TNPDCL), COIMBATORE.
4.
VIRUDHUNAGAR ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, VIRUDHUNAGAR.
5.
PALLADAM ELECTRICIITY DISTRIBUTION CIRCLE, TAMIL NADU POWER DISTRIBUTION CORPORATION LIMITED (TNPDCL), PALLADAM.
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D.BHARATHA CHAKRAVARTHY, J.
nsl 21.04.2025 8/8