M/S.Kaaveri Steels (I) Private Limited v. The State Of Tamil Nadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.01.2025

CORAM

THE HONOURABLE MR.JUSTICE S.SOUNTHAR and W.M.P.Nos.1146 and 1148 of 2025 M/s.KAAVERI STEELS (I) PRIVATE LIMITED H.T.Sc.No.069094450108 7/1 & 4/3, Komal Road, Maruthur Village, Therizhandur Post, Kuttalam Taluk, Nagapattinam Rep. by its Deputy General Manager (Finance) Mr.C. Ravi, S/o. S Chandramoulee ... Petitioner vs.

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, Nagapattinam Electricity Distribution Circle TANGEDCO, No. 36, Sattayappar East Street, Nagapattinam - 611 001 ... Respondents 1/6

PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, forbearing the 2nd and 3rd respondents, from demanding and collecting the tax on maximum demand charges from the petitioner, M/s.Kaaveri Steels (I) Pvt. Ltd., bearing H.T.Sc.No.069094450108, 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.

For Petitioner : Mr.D.G.Hariprasath For R1 : Mr.V.Jeevagiridaran Additional Government Pleader For R2 and R3 : Mr.D.B.R.Prabhu Standing Counsel (TNEB)

O R D E R

This Writ Petition is filed seeking issue of writ of Mandamus forbearing the 2nd and 3rd respondents from demanding and collecting the tax on maximum demand charges from the petitioner, M/s.Kaaveri Steels (I) Pvt. Ltd., bearing H.T.Sc.No.069094450108, 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.

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2. The issue involved in this writ petition is covered by the orders passed by this Court in W.P.No.26424 of 2024 and batch. The relevant portion of the above 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.Nos.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 Appeal (Civil) Nos.24685 to 24719 of 2012 dated 31.08.

2012, with an 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".

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3. The petitioner herein is also entitled to the benefit of the very same interim order. Therefore, this writ petition is disposed of in terms of the order passed by the Hon'ble Apex Court in the above mentioned Special Leave Petitions.

4. It is agreed by both the learned counsel for the petitioner as well as respondents that the benefit conferred on the petitioner is subject to the result of the main SLP pending before the Hon'ble Supreme Court. No costs. Consequently, the connected miscellaneous petitions are closed. 20.01.2025 Index :Yes/No Speaking order :Yes/No :Yes/No dm 4/6

To 1.The Secretary to Government, State of Tamil Nadu, 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, Nagapattinam Electricity Distribution Circle TANGEDCO, No. 36, Sattayappar East Street, Nagapattinam - 611 001.

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S.SOUNTHAR, J.

dm 20.01.2025 6/6