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R. Indira Managing Director, M/s. CP Spinning Mills Pvt. Ltd. v/s The Chairman, Tamil Nadu Electricity & Power Generation Corporation, Anna Salai, Chennai & Another


Company & Directors' Information:- K K P SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1993PTC004731

Company & Directors' Information:- N R U SPINNING MILLS LIMITED [Active] CIN = U17111TZ1994PLC005591

Company & Directors' Information:- R G SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2004PTC011274

Company & Directors' Information:- CHENNAI POWER GENERATION LIMITED [Active] CIN = U40101TN1995PLC032264

Company & Directors' Information:- J P P MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010491

Company & Directors' Information:- INDIRA POWER PRIVATE LIMITED [Active] CIN = U40101TN2002PTC048667

Company & Directors' Information:- P K P N SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1981PTC001034

Company & Directors' Information:- K R V SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1990PTC002716

Company & Directors' Information:- V R SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1979PTC000836

Company & Directors' Information:- K A S SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1990PTC002955

Company & Directors' Information:- V M D MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC004822

Company & Directors' Information:- P S G SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC005234

Company & Directors' Information:- A R C MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC004845

Company & Directors' Information:- C P SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC005257

Company & Directors' Information:- S AND Y MILLS LIMITED [Not available for efiling] CIN = U17111TZ1994PLC005460

Company & Directors' Information:- D C MILLS PRIVATE LIMITED [Active] CIN = U25199KL1996PTC009988

Company & Directors' Information:- N S C SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2004PTC011093

Company & Directors' Information:- R A MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC013248

Company & Directors' Information:- K T SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1990PTC002678

Company & Directors' Information:- J G SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1991PTC011033

Company & Directors' Information:- S P SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1979PTC000862

Company & Directors' Information:- J G SPINNING MILLS PRIVATE LIMITED [Not available for efiling] CIN = U18101WB1991PTC050845

Company & Directors' Information:- M B S SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC005005

Company & Directors' Information:- R D SPINNING MILLS LIMITED [Active] CIN = U17115PB1989PLC009763

Company & Directors' Information:- J M MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC013113

Company & Directors' Information:- T K S SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1988PTC002117

Company & Directors' Information:- K P M SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC006011

Company & Directors' Information:- M T A MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1989PTC003048

Company & Directors' Information:- P. R. POWER GENERATION COMPANY PRIVATE LIMITED [Strike Off] CIN = U40300MH2012PTC237443

Company & Directors' Information:- J. C. SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17121TG2011PTC073799

Company & Directors' Information:- P A MILLS INDIA LTD. [Not available for efiling] CIN = U17111TN1990PLC019762

Company & Directors' Information:- R R R SPINNING MILLS INDIA PRIVATE LIMITED [Active] CIN = U17111TZ1990PTC002745

Company & Directors' Information:- K N M MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1990PTC002702

Company & Directors' Information:- G P M SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17110PB2005PTC028070

Company & Directors' Information:- R R SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1980PTC000984

Company & Directors' Information:- B B S M SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1990PTC002914

Company & Directors' Information:- P A SPINNING MILLS PVT. LTD. [Not available for efiling] CIN = U17111TN1989PTC018288

Company & Directors' Information:- V M MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011763

Company & Directors' Information:- M K G SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17115TZ1990PTC002952

Company & Directors' Information:- M S SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17219PB1995PTC017064

Company & Directors' Information:- N G SPINNING MILLS PVT LTD [Active] CIN = U21010GJ1981PTC004505

Company & Directors' Information:- A A K. SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1995PTC005766

Company & Directors' Information:- S. S. MILLS PRIVATE LIMITED [Active] CIN = U24231GJ1988PTC010885

Company & Directors' Information:- G M MILLS PRIVATE LIMITED [Active] CIN = U51900MH1999PTC122189

Company & Directors' Information:- TAMIL NADU SPINNING MILLS LIMITED [Strike Off] CIN = U17111TZ1949PLC000230

Company & Directors' Information:- G P G SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TN1987PTC014844

Company & Directors' Information:- E A P SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ2005PTC011782

Company & Directors' Information:- N S K SPINNING MILLS PRIVATE LIMITED [Under Process of Striking Off] CIN = U17111TZ1994PTC004816

Company & Directors' Information:- R B MILLS PVT LTD [Active] CIN = U15141AS1949PTC001939

Company & Directors' Information:- R. A. SPINNING MILLS PVT LTD [Strike Off] CIN = U17115PB1988PTC008852

Company & Directors' Information:- K P K SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1961PTC000431

Company & Directors' Information:- H K SPINNING MILLS PVT LTD [Active] CIN = U17111PB1986PTC006672

Company & Directors' Information:- A V S SPINNING MILLS INDIA PRIVATE LIMITED [Strike Off] CIN = U17111TZ2004PTC011275

Company & Directors' Information:- K S SPINNING MILLS PRIVATE LIMITED [Active] CIN = U17299HR2021PTC092277

Company & Directors' Information:- O P K SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17120DL1988PTC032165

Company & Directors' Information:- P N M SPINNING MILLS PVT LTD [Strike Off] CIN = U17111TN1981PTC008870

Company & Directors' Information:- J K K SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1981PTC001085

Company & Directors' Information:- R K SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17100KA1995PTC018864

Company & Directors' Information:- B T MILLS PRIVATE LIMITED [Active] CIN = U18101MH1997PTC109479

Company & Directors' Information:- T R MILLS PRIVATE LIMITED [Active] CIN = U17111KA1954PTC000799

Company & Directors' Information:- J K MILLS LTD [Strike Off] CIN = U17200WB1946PLC013603

Company & Directors' Information:- V. D. POWER GENERATION INDIA PRIVATE LIMITED [Active] CIN = U40106MP2019PTC048249

Company & Directors' Information:- G M MILLS PRIVATE LIMITED [Amalgamated] CIN = U18101MH2003PTC138487

Company & Directors' Information:- V Z POWER GENERATION COMPANY PRIVATE LIMITED [Strike Off] CIN = U40100GJ2004PTC044903

Company & Directors' Information:- J K R SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1995PTC006781

Company & Directors' Information:- S & O POWER PRIVATE LIMITED [Active] CIN = U40107MH2010PTC206447

Company & Directors' Information:- C.P. CORPORATION PRIVATE LIMITED [Strike Off] CIN = U17200GJ2013PTC077268

Company & Directors' Information:- P. D. R. SPINNING MILLS PRIVATE LIMITED [Strike Off] CIN = U17112AP2006PTC052124

    W.P.(MD)No. 11288 of 2019

    Decided On, 12 October 2020

    At, Before the Madurai Bench of Madras High Court

    By, THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE

    For the Petitioner: B. Prabhalad Ravi, Advocate. For the Respondents: Parameshwari, Advocate, S.M.S. Johny Basha, Standing Counsel.



Judgment Text

(Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the respondents to refund the amount of Rs.35,00,000/- collected in excess from petitioner towards e-tax and peak hour charges with interest at the rate of 12% per annum bassed on the petitioner representation dated 02.07.2007 and 28.07.2018.1. This writ petition has been filed for a Mandamus seeking for a direction to the respondents to refund the amount of Rs.35,00,000/- collected by the respondents in excess from the petitioner towards e-tax and peak hour charges with interest at the rate of 12% per annum, based on the petitioner's representations dated 02.07.2007 and 28.07.2018 within the stipulated time to be fixed by this Court.2. It is the case of the petitioner that the petitioner is running a spinning mill and the petitioner's spinning mill was denied e-tax exemptions and peak hour charges by the respondents citing G.O.Ms.No.31 and Electricity Amendment Act and only in such circumstances, the petitioner was forced to pay electricity service tax including arrears of tax and peak hour charges totally amounting to Rs.35,00,000/- to the respondents.3. It is the case of the petitioner that similarly placed persons as that of the petitioner challenged the validity of the Electricity Tax Amendment Act 2007, in a batch of Writ Petitions, before the Hon'ble Principle Seat of this Court and the said writ petitions were allowed and a direction was issued to the respondent to levy tax on consumption and not on maximum demand charges from 16.06.2003 onwards. According to the petitioner, under the aforesaid order, if the respondent would apply tax on consumption of electricity alone and not on maximum demand, the respondent will have to refund the excess amount collected by the respondent from the petitioner towards e-tax from 1991 to 2003.4. It is also stated in the affidavit filed in support of the Writ Petition that the Department filed an appeal before the Hon'ble Supreme Court and the Hon'ble Supreme Court by its order dated 15.05.2007 passed in Civil No.2551 of 2007 upheld the order passed by the Division Bench of this Court in the Principal Seat. It is also submitted by the petitioner that some of the similarly placed persons as that of the petitioner have also obtained refund from the respondents for the excess amount paid by them towards e-tax and peak hour charges. According to the petitioner, he is also entitled for similar refund. Under such circumstances, this Writ Petition has been filed.5. A positive direction as sought for in this Writ Petition for refund of Rs.35,00,000/- allegedly paid by the petitioner towards e-tax and peak hour charges to the respondents cannot be granted by this Court. It is for the respondents to consider the request made by the petitioner for refund of amount towards e-tax and peak hour charges on merits and in accordance with law.6. No prejudice will be caused to the respondents, if representations given by the petitioner for refund of the excess etax and peak hour charges allegedly collected by them is decided on merits and in accordance with law.7. For the foregoing reasons, this Court directs the second respondent to consider the petitioner's representations dated 02.07.2007 and 28.07.2018 seeking refund of Rs.35,00,000/- allegedly collected by the re

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spondents in excess from the petitioner towards e-tax and peak hour charges for electricity service connection at the petitioner's property and pass final orders on merits and in accordance with law, within a period of eight weeks, from the date of receipt of a copy of this order.8. With the aforesaid direction, the Writ Petition stands disposed of accordingly. No costs.
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