M/S.Sri Kandan Spinning Mills v. The State Of Tamilnadu
2025:MHC:2076
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-08-2025
CORAM
THE HONOURABLE MR JUSTICE N. ANAND VENKATESH AND WP NO. 30694 OF 2025, WP NO. 30699 OF 2025,
1. M/s.Kandan Spinning Mills Htsc No.039094390639 S.F.635 Nochivalasu Pirivu, Monganallam Palayam Road, Kannivadi, Dharapuarm Taluk, Tiruppur, Repd By Its Authorised Signatory Prasad Lingasamy Petitioner(s) Vs
1. The State Of Tamilnadu Rep By Its Secretary To Government Energy Department, Fort St.George, Chennai-600 009 2.The Chairman And Managing Director TANGEDGO Ltd, 144, Anna Salai, Chennai-600 002
3.The Superintending Engineer Palladam Electricity Distribution Circle, TANGEDGO, Palladam Respondent(s) WP No. 30694 of 2025
1. M/s.Paramount Textile Mills Pvt Ltd HTSC No.059094520040, No.108/111, Sedapatti Road, Thirali, Thirumangalam, Madurai-626712, Repd By Its Accounts Manager E.Thangapani Petitioner(s) Vs
1. The State Of Tamilnadu Rep By Its Secretary To Government Energy Department, Fort St.George, Chennai-600 009 2.Tamilnadu Power Distribution Corporation Ltd(TNPDCL) Rep By Its Chairman, NPKRR Maaligai, 144, Anna Salai, Chennai600 002 3.The Superintending Engineer Madurai Electricity Distribution Circle, Tamilnadu Power Distribution Corporation Ltd(TNPDCL), Madurai
Respondent(s) WP No. 30699 of 2025
1. M/s.Shree Sarvaloka Textiles Pvt Ltd HTSC No. 079094620473, 0983/2, Sevlaur Village, Sivakasi Taluk, Virudhunagar, Repd By Its Accounts Manager E.Thangapani Petitioner(s) Vs
1. The State Of Tamilnadu Rep By Its Secretary To Government Energy Department, Fort St.George, Chennai-600 009 2.Tamilnadu Power Distribution Corporaitn Ltd(tnpdcl) Rep By Its Chairman, NPKRR Maaligai, 144, Anna Salai, Chennai-600 002 3.The Superintending Engineer Virudhunagar Electricity Distribution Circle, Tamiladu Power Distribution Corporation, Ltd (TNPDCL), Virudhunagar, Respondent(s) PRAYER Forbearing the 2nd and 3rd respondents from demanding and collecting the tax
on maximum demand charges from the petitioner in H.T.Sc.No.039094390639 as per the orders of the Hon'ble 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. WP No. 30694 of 2025 PRAYER Forbearing the 2nd and 3rd respondents from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.Sc.No.059094520040 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. WP No. 30699 of 2025 PRAYER Forbearing the 2nd and 3rd respondents from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.Sc.No.079094620473 as per the orders of the Hon'ble 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 For Respondent:
Mr.E.Vedabagath Singh Special Government Pleader for R1 Mr.L.Jaivenkatesh Standing Counsel for R2&3 WP No. 30694 & 30699 of 2025 For Petitioner(s):
Mr.R.S. Pandiyaraj For Respondent:
Mr.E.Vedabagath Singh Special Government Pleader for R1
Mr.S.Madhusudhanan Standing Counsel for R2&3 COMMON ORDER These writ petitions have been filed for the issue of writ of Mandamus forbearing the respondents 2 and 3 from demanding and collecting tax on maximum demand charges from the petitioners.
2. It is brought to the notice of this Court that a batch of Special Leave petitions are pending before the Hon'ble Supreme Court and the Hon'ble Supreme Court has passed an interim order dated 31.08.2012, restraining the respondents from taking any coercive steps for disconnecting supply of electricity subject to the petitioners paying all the charges/dues except the tax calculated on the basis of maximum demand.
3. This Court had an occasion to deal with a similar issue in WP No.19104 of 2020 and final orders were passed on 17.02.2021. The relevant portions in the order are extracted hereunder :-
5. Mr.N.Damodaran, learned Standing Counsel, who took notice on behalf of the respondents would submit that by following the orders of the Hon'ble Supreme Court, a Division Bench of this Court has disposed of issue on the following terms:-
"In view of the issue raised in the present writ appeal / writ petition being settled against the appellant / petitioner in terms of the Division Bench judgment in W.P.Nos. 159 of 2008 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 Appeal (Civil) Nos. 24685 to 24719 of 2012 dated 31.08.2012, with an interim direction restraining the respondent 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 appeal and writ petition be disposed of in terms aforesaid, with the agreement that the ultimate fate of the matter before the Hon'ble Supreme Court would also govern the present appellant and the writ petitioner and the same interim order would continue to enure for the benefit of the writ appeal and writ petitioner during the pendency of the Special Leave Appeals.
2. Writ Appeal and Writ Petition, accordingly, stand disposed of. No costs. Consequently, W.A.M.P.No. 969 of 2004 stands closed."
6. On the issue of collecting tax on maximum demand charges from the petitioner in the High Tension Service Connection, the Hon'ble Supreme Court and a Division Bench of this Court has already
issued a direction, restraining the respondents from taking any coercive steps for disconnecting supply of electricity to the premises of the petitioner subject to the petitioner paying all the charges / dues except tax calculated on the basis of maximum demand.
4. The above order will also enure to the benefit of the petitioners. In view of the same, these writ petitions are disposed of in terms of the interim order passed by the Hon'ble Supreme Court and the subsequent Hon'ble Division Bench order passed in W.A No.547 of 2004 dated 02.06.2015. No costs. Consequently, the connected miscellaneous petitions, if any, are closed. 14-08-2025 gd Index:Yes/No Speaking/Non-speaking order Internet:Yes
To 1.The State Of Tamilnadu Rep By Its Secretary To Government Energy Department, Fort St.George, Chennai-600 009 2.The Chairman And Managing Director Tnpdcl Ltd, 144, Anna Salai, Chennai-600 002 3.The Superintending Engineer Palladam Electricity Distribution Circle, Tnpdcl, Palladam WP No. 30694 of 2025 To 1.The State Of Tamilnadu Rep By Its Secretary To Government Energy Department, Fort St.George, Chennai-600 009 2.Tamilnadu Power Distribution Corporaitn Ltd(tnpdcl) Rep By Its Chairman, Npkrr Maaligai, 144, Anna Salai, Chennai-600 002 3.The Superintending Engineer
Madurai Electricity Distribution Circle, Tamilnadu Power Distribution Corporation Ltd(tnpdcl), Madurai WP No. 30699 of 2025 To 1.The State Of Tamilnadu Rep By Its Secretary To Government Energy Department, Fort St.George, Chennai-600 009 2.Tamilnadu Power Distribution Corporaitn Ltd(tnpdcl) Rep By Its Chairman, Npkrr Maaligai, 144, Anna Salai, Chennai-600 002 3.The Superintending Engineer Virudhunagar Electricity Distribution Circle, Tamiladu Power Distribution Corporation, Ltd (tnpdcl), Virudhunagar,
N.ANAND VENKATESH J.
gd AND WP NO. 30694 OF 2025,WP NO. 30699 OF 14-08-2025