IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 23-04-2009 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.1478 of 2004 and W.P.M.P.No.1564 of 2004 Triveni Alloys Limited, A-14 & B-71, SIPCOT Industrial Complex, Gummudipoondi, Chennai repd. By its Director G.Sriram .. Petitioner.
vs.
1.The State of Tamil Nadu rep. by its Secretary to Government Energy Department, Fort St. George Chennai-9.
2.The Chief Electrical Inspector to Government Thiru Vi.ka. Industrial Estate Guindy, Chennai-32.
3.Tamil Nadu Electricity Board rep.
by its Chairman 800 Anna Salai, Chennai-2.
4.The Superintending Engineer Chennai Electricity Distribution Circle/North, Chennai-2. .. Respondents Prayer: This writ petition is filed under
Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records of the fourth respondent relating to his letter No.SE/CEDC/N/(O)/AAO/HT/AS/F.E.Tax/D/03, dated 31.12.2003, and quash the same.
For Petitioner : Mr.R.S.Pandiyaraj For Respondents : Mr.V.Viswanathan (R1 & R2) Mr.A.Selvendran (R3 & R4) O R D E R The present writ petition has been filed challenging the letter of the fourth respondent in Letter No.SE/CEDC/N/(O)/AAO/HT/AS/F.E.Tax/D/03, dated 31.12.2003.
2. At this stage of the hearing of the writ petition, the learned counsel for the petitioner had submitted that the issue involved in this writ petition is covered by the Judgement of the Supreme Court, dated 15.5.2007, in Southern Petrochemicals Industries Co. Ltd .vs. Electricity Inspector and E.T.I.O. & others, reported in 2007(3) CTC 273. It is further submitted that the said judgement of the Supreme Court deals with levy of taxes on consumption or sale of energy, under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
3. The learned counsel appearing for the respondents had also submitted that the impugned order of the fourth respondent, dated 31.12.2003, is liable to be set aside and appropriate relief is to be granted to the petitioner, in accordance with the judgement of the Supreme Court, dated 15.5.2007, cited supra.
4.In view of the submissions made by the learned counsels for the petitioner, as well as the respondents, the writ petition stands allowed to the same extent, as granted by the Supreme Court by its order, dated 15.5.2007, reported in 2007(3) CTC 273. Accordingly, the writ petition stands partly allowed. However, there is no order as to costs. Consequently, connected Miscellaneous Petition is closed.
Index:Yes/No 23-04-2009 Internet:Yes/No csh To
1.The State of Tamil Nadu rep. by its Secretary to Government Energy Department, Fort St. George Chennai-9.
2.The Chief Electrical Inspector to Government Thiru Vi.ka. Industrial Estate Guindy, Chennai-32.
3.Tamil Nadu Electricity Board rep.
by its Chairman 800 Anna Salai, Chennai-2.
4.The Superintending Engineer Chennai Electricity Distribution Circle/North, Chennai-2.
M.JAICHANDREN,J.
csh Writ Petition No.1478 of 2004 23-04-2009