Thirumathi Muthammal Textiles Private Ltd., v. The Superintending Engineer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Special Original Jurisdiction ) Monday, the Fourth day of December Two Thousand and Twenty Three PRESENT The Hon`ble Mr.Justice G.R.SWAMINATHAN and WMP(MD)No.22440 of 2022 THIRUMATHI MUTHAMMAL TEXTILES PRIVATE LTD., REPRESENTED BY ITS GENERAL MANAGER S. SOMASUNDARAM, ADMINISTRATIVE OFFICE - OLD NO.11, NEW NO.51, ALEXANDRIA ROAD, CANTONMENT, TRICHY-620001.

... PETITIONER Vs 1 THE SUPERINTENDING ENGINEER PUDUKKOTTAI ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, PUDUKKOTTAI.

2 THE CHIEF FINANCIAL CONTROLLER, REVENUE, THE TAMIL NADU GENERATION AND DISTRIBUTION CORPORATION LIMITED, 7TH FLOOR, ANNA SALAI, CHENNAI - 2.

... RESPONDENTS Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, forbearing the 1st respondent from levying and collecting the Self-Generation Tax through CC Bills from the petitioner company by considering its representations dated 12.06.2022 in view of the order of this Honble Court passed in a Writ Petition Viz., WP No.17666 of 2012 and consequently direct the respondents to adjust the Self-Generation Tax amount of Rs.23,96,571/- collected from the petitioner vide CC bills from the month of April, 2011 till the month of August, 2022 in the ensuing CC Bills to the petitioner company along with interest at 12 percent.

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Prayer in WMP(MD). 22440/ 2022 :

To grant an Interim Direction to the 1st respondent not to collect the SelfGeneration Tax from the petitioner company through CC Bill pending disposal of the above writ petition and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice. ORDER : This Writ Petition coming up for orders on this day, upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of M/S MUTHIAH.S.I, Advocate for the petitioner, the court made the following order:- The petitioner is enjoying the interim relief. It shall continue. Post after four weeks.

sd/- 04/12/2023 / TRUE COPY / /12/2023 Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023.

mm TO 1 THE SUPERINTENDING ENGINEER PUDUKKOTTAI ELECTRICITY DISTRIBUTION CIRCLE, TANGEDCO, PUDUKKOTTAI.

2 THE CHIEF FINANCIAL CONTROLLER, REVENUE, THE TAMIL NADU GENERATION AND DISTRIBUTION CORPORATION LIMITED, 7TH FLOOR, ANNA SALAI, CHENNAI - 2.

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ORDER

IN and WMP(MD)No.22440 of 2022 Date :04/12/2023 RS/JGB/SAR-(05.12.2023) 3P 3C Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023 3/3