IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 21-04-2009 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.1364 of 2004 and W.P.M.P.No.1449 of 2004 Mothi Spinners Limited, Ahtikattoor Privu, Anangur Post, Thiruchencode Taluk, Namakkal District repd. By its Manager, K.Palanisamy .. 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 Mattur Electricity Distribution Circle, Matturdam. .. 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.A./Cs.Br./A.O.Rev./HT/A2/.P.F.No.202/PR.34/04, dated 19.1.2004 and quash the same. For Petitioner : Mr.R.S.Pandiyaraj For Respondents : Mr.V.Viswanathan (R1 & R2) Mr.A.Selvendran (R3 & R4) https://hcservices.ecourts.gov.in/hcservices/ O R D E R The present writ petition has been filed challenging the letter of the fourth respondent in Letter No. No.A./Cs.Br./A.O.Rev./HT/A2/.P.F No.202/PR.34/04, dated 19.1.2004 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 19.1.2004, 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 W.P.M.P. is closed. csh Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar To 1.The Secretary to Government State of Tamil Nadu Energy Department, Fort St. George Chennai-9. https://hcservices.ecourts.gov.in/hcservices/ 2.The Chief Electrical Inspector to Government Thiru Vi.ka. Industrial Estate Guindy, Chennai-32. 3.The Chairman Tamil Nadu Electricity Board 800 Anna Salai, Chennai-2. 4.The Superintending Engineer Mattur Electricity Distribution Circle, Matturdam. + 1 cc to Mr. R. S. Pandiyaraj, Advocate SR No.16391 PUR(CO) SR/8.6.2009 Writ Petition No.1364 of 2004 https://hcservices.ecourts.gov.in/hcservices/