Madrasdated High Court · 2025

WP No. 30821 of 20082.The Tamil Nadu ElectricityBoard, Rep. By Its Chairman, Anna Salai, Chennai.3.The Superintending EngineerTNEB, Vellore Electricity Distribution Circle, Gandhi Nagar, Vellore - 6.Respondent(s)Prayer in WP No. 30821 of 2008 ;The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of declaration declaring the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No. 38 of 2007) to be illegal, void and ultra vires provisions of the Constitution of India.PRAYER in WP No. 30822 of 2008 ; The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of Mandamus directing the respondents to refund or adjust against the future bills of the petitioners unit in respect of their HT service connection bearing No.171 the Electricity Tax levied on maximum demand levied under the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Act 2003 as amended by the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No. 38 of 2007).PRAYER in WP No. 30823 of 2008; The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of declaration declaring the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No.38 of 2007) to be illegal, void and ultra vires provisions of Constitution of India. PRAYER in WP No. 30824 of 2008; The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of Mandamus directing the https://www.mhc.tn.gov.in/judis WP No. 30821 of 2008respondents to refund or adjust against the future bills of the petitioner's unit in respect of their HT service connection bearing No.210 (old HT SC No.172) the Electricity Tax levied on maximum demand levied under the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Act 2003 as amended by the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No.38 of 2007).PRAYER in WP No. 30825 of 2008; The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of declaration declaring the provisions of the Tamil nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No. 38 of 2007) to be illegal, void and ultra vires provisions of the Constitution of India.Prayer in WP No. 30826 of 2008: The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of declaration directing the respondents to refund or adjust against the future bills of the petitioners unit in respect of their HT service connection bearing No.40 the Electricity Tax levied on maximum demand levied under the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No. 38 of 2007)PRAYER in WP No. 30827 of 2008; The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of declaration declaring the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No. 38 of 2007) to be illegal, void and ultra vires provisions of the Constitution of India.PRAYERin WP No. 30828 of 2008; The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of Mandamus directing the respondents to refund or adjust against the future bills of the petitioners unit in respect of their HT service connection bearing No.19 the Electricity Tax levied https://www.mhc.tn.gov.in/judis WP No. 30821 of 2008on maximum demand levied under the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Act 2003 as amended by the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No. 38 of 2007)PRAYER in WP No. 30829 of 2008; The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of declaration declaring the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No. 38 of 2007) to be illegal, void and ultra vires provisions of the Constitution of India.PRAYER in WP No. 30830 of 2008; The writ petition has been filed under Article 226 of Constitution of India, to issue a writ of declaration directing the respondents to refund or adjust against the future bills of the petitioners unit in respect of their HT service connection bearing No. 1203 the Electricity Tax levied on maximum demand levied under the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Act 2003 as amended by the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 (Act No.38 of 2007).For Petitioner(s):MR. ARUN ANBUMANI IN ALL THE WPSFor Respondent(s):MR.L.JAI VENKATESH, STANDING COUNSEL FOR R2 AND 3 IN WP 30821/2008 MR. S. MADHUSUDANAN FOR R2 AND 3 In all other writ petitionsMRS. S. ANITHA, SPL.GP FOR R1 IN ALL THE WPS https://www.mhc.tn.gov.in/judis WP No. 30821 of 2008COMMON ORDERChallenging the impugned order passed by the respondents, the petitioners have filed these writ petitions seeking a direction not to disconnect the electricity charges. 2. It is the case of the petitioner that for non payment of the Electricity, tax, the respondent has passed the impugned order. Pending Writ petitions, the petitioners herein has filed C.A.No.11505 to 11539 of 2018 before the Hon'ble Supreme Court challenging the impugned order and the same is pending. In view of the above, this Court may direct the respondents not to demand the electricity taxes till the disposal of C.As.3. Heard the learned counsel for the petitioner and the learned counsel for the respondents and perused the materials available on record. 4. Considering the facts and circumstances of the case, this Court directs the respondents not to demand the electricity taxes till the disposal of CAs. The respondents shall, thereafter, proceed the matter subject to result of the CAs.5. With the above direction, the writ petitions stand disposed of. No costs.02-09-2025rli https://www.mhc.tn.gov.in/judis WP No. 30821 of 2008Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/NoTo1.The Government Of Tamil NaduRep. By Its Secretary To Government, Energy Department, Fort St. George, Chennai.2.The Tamil Nadu ElectricityBoard, Rep. By Its Chairman, Anna Salai, Chennai.3.The Superintending EngineerTneb, Coimbatore (south) Circle, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 30821 of 2008 https://www.mhc.tn.gov.in/judis WP No. 30821 of 2008M.DHANDAPANI J.rliWP No. 30821 to 30830 of 200802-09-2025