M/S.Swami Feeds (P)Ltd v. The State Of Tamil Nadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.10.2025

CORAM:

THE HON'BLE MR.JUSTICE M.DHANDAPANI W.P.Nos.41138, 41141 & 41144 of 2025 and W.M.P.Nos.46089, 46094 & 46095 of 2025 1.M/s.Swami Feeds (P) Ltd., HTSC No.039094390778 324/2-C, Nathappalayam, Mulanur, Dharapuram Taluk, Tirupur-638 106.

Rep. by its Authorized Signatory Pradeep ... Petitioner in W.P.No.41138 of 2025 2.M/s.Swami Chickens (P) Ltd., HTSC No.059094500482 S.F.No.205-1B, Nathappalayam, Pramiyam Road, Mulanur-638 106, Tirupur-638 106.

Rep. by its Authorized Signatory Pradeep ... Petitioner in W.P.No.41141 of 2025 3.M/s.Swami Feeds (P) Ltd., HTSC No.089094210705 Office at 324/2-C, Nathappalayam, Mulanur, Dharapuram Taluk, Tirupur-638 106.

Rep. by its Authorized Signatory Pradeep ... Petitioner in W.P.No.41144 of 2025 Vs.

1.The State of Tamil Nadu rep. by its Secretary to Government, Energy Department, St. George Fort, Chennai-600 009.

... R1 in all W.Ps.

2.Tamil Nadu Power Distribution Corporation Ltd., (TNPDCL), Rep. by its Chairman, NPKRR Maaligai, 144, Anna Salai, Chennai-600 002.

... R2 in all W.Ps.

3.The Superintending Engineer, Palladam Electricity Distribution Circle, Tamil Nadu Power Distribution Corporation Ltd., (TNPDCL), Palladam.

... R3 in W.P.No.41138 of 2025 4.The Superintending Engineer, Dindigul Electricity Distribution Circle, Tamil Nadu Power Distribution Corporation Ltd., (TNPDCL), Dindigul.

... R3 in W.P.No.41141 of 2025 5.The Superintending Engineer, Krishnagiri Electricity Distribution Circle, Tamil Nadu Power Distribution Corporation Ltd., (TNPDCL), Krishnagiri.

... R3 in W.P.No.41144 of 2025

Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Mandamus, forbearing the respondents 2 & 3, from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.Sc.Nos.039094390778, 059094500482 & 089094210705 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 & Etc., Vs. Union of India and others etc.

For Petitioner :

Mr.M.Saravanakumar in all WPs.

For Respondents :

Mr.S.Madhusudhanan in all WPs.

C O M M O N O R D E R These Writ Petitions have been filed seeking a direction to forbear the respondents 2 & 3, from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.Sc.Nos.039094390778, 059094500482 & 089094210705 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 & Etc., Vs. Union of India and others etc.

2. Heard the learned counsels on either side. With the consent of both sides, these Writ Petitions are taken up for hearing at the admission stage itself.

3. When the matter is taken up for hearing, learned counsel for the Petitioners submitted that, the issue involved in the present Writ Petitions is squarely covered by the order dated 25.07.2019 passed by this Court in W.P.No.21902 of 2019. For better appreciation, the relevant portion of the 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 (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."

4. As the said interim order passed by this Court governs the Writ Petitioners herein, the above Writ Petitions are disposed of in terms of the said order passed by this Court. Consequently, connected Miscellaneous Petition is also closed. There shall be no orders as to costs. 30.10.2025 Index: Yes/No NCC : Yes/No Order : Speaking/Non Speaking DP

To 1.The Secretary to Government, State of Tamil Nadu, Energy Department, St. George Fort, Chennai-600 009.

2.The Chairman, Tamil Nadu Power Distribution Corporation Ltd., (TNPDCL), NPKRR Maaligai, 144, Anna Salai, Chennai-600 002.

3.The Superintending Engineer, Palladam Electricity Distribution Circle, Tamil Nadu Power Distribution Corporation Ltd., (TNPDCL), Palladam.

4.The Superintending Engineer, Dindigul Electricity Distribution Circle, Tamil Nadu Power Distribution Corporation Ltd., (TNPDCL), Dindigul.

5.The Superintending Engineer, Krishnagiri Electricity Distribution Circle, Tamil Nadu Power Distribution Corporation Ltd., (TNPDCL), Krishnagiri.

M.DHANDAPANI.J, DP W.P.Nos.41138, 41141 & 41144 of 2025 and W.M.P.Nos.46089, 46094 & 46095 of 2025 30.10.2025