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Madras High CourtWP/14972/2025disposed of

M/S.Annamalai Spinners Unit 1 v. The State Of Tamil Nadu

2025-04-25Honourable Mr Justice D.Bharatha Chakravarthy7 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.04.2025

CORAM:

THE HONOURABLE MR. JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.Nos.16862, 16864 & 16871 of 2025 W.P.No. 14972 of 2025 M/S.ANNAMALAIYAAR SPINNERS UNIT 1, HTSC NO.039094390654, S.F.NO.70/1, 71/1A, NALLA THANNEER THOTTAM, KALLAPALAYAM VILLAGE, SULUR, COIMBATORE-641 201, REPD., BY ITS AUTHORISED SIGNATORY, MR.R.ARUL ... Petitioner Vs THE STATE OF TAMIL NADU, REP. BY ITS SECRETARY TO GOVERNMENT, PALLADAM ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, PALLADAM ... Respondents 1/7

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.039094390654, as per the orders of the Honourable 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.

W.P.No. 14976 of 2025 M/S.THARUN BALAJI SPINNERS, HTSC NO.039094350438, S.F.NO.326/2A, NAIKKANPALAYAM ROAD, PEEDAMPALLI VILLAGE, COIMBATORE-641 016, REPD., BY ITS AUTHORISED SIGNATORY, MR.R.ARUL ... Petitioner Vs THE STATE OF TAMIL NADU, REP. BY ITS SECRETARY TO GOVERNMENT, COIMBATORE METRO ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, COIMBATORE.

... Respondents 2/7

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.039094350438, as per the orders of the Honourable 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.

W.P.No. 14980 of 2025 M/S.HANSH SPINNERS, HTSC NO.039094350406, S.F.NO.136/5, 137/2A1, RAYAR THOTTAM, KANNAMPALAYAM, SULUR, COIMBATORE- 641 402, REPD BY ITS AUTHORISED SIGNATORY, MR. R.ARUL ... Petitioner Vs THE STATE OF TAMIL NADU, REP. BY ITS SECRETARY TO GOVERNMENT, COIMBATORE METRO ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, COIMBATORE.

... 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, 3/7

from demanding and collecting the Tax on maximum demand charges from the petitioner in H.T.Sc.No.039094350406, as per the orders of the Honourable 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.

In all W.Ps.

For Petitioner : Mr.S.P.Parthasarathy For R1 : Mr.V.Manoharan Additional 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:- " Mr.Enock Anand, learned counsel appearing on behalf of Mr.L.Jai Venkatesh, learned counsel, Mr.S.Kalaiselvan, learned counsel, Mr.I.Syed Sibgathulla, 4/7

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.

3. In light of the same, the prayer of the writ petitioners is liable to be acceded to and mandamus is issued 5/7

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. 25.04.2025 nsl To THE SECRETARY TO GOVERNMENT, PALLADAM ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, PALLADAM 4.

COIMBATORE METRO ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, COIMBATORE.

6/7

D.BHARATHA CHAKRAVARTHY, J.

nsl 25.04.2025 7/7