w w w . L a w y e r S e r v i c e s . i n



Tvl.Senthil Textiles Mills (p) Ltd., Rep. by the Director, Salem v/s The Union of India, Rep. by the Secretary, Department of Energy, New Delhi & Others


Company & Directors' Information:- H-ENERGY PRIVATE LIMITED [Active] CIN = U40300MH2007PTC175626

Company & Directors' Information:- I C TEXTILES LIMITED [Active] CIN = L18101WB1983PLC035976

Company & Directors' Information:- T C S TEXTILES PRIVATE LIMITED [Amalgamated] CIN = U17111TZ1995PTC005857

Company & Directors' Information:- A A ENERGY LIMITED [Active] CIN = U40100MH2005PLC157604

Company & Directors' Information:- V R V TEXTILES LIMITED [Active] CIN = U17110AP2005PLC045224

Company & Directors' Information:- SALEM TEXTILES LIMITED [Active] CIN = L17111TZ1964PLC000534

Company & Directors' Information:- K K P TEXTILES PRIVATE LIMITED [Active] CIN = U17115TZ1984PTC003986

Company & Directors' Information:- K M ENERGY PRIVATE LIMITED [Active] CIN = U40300UP2014PTC067293

Company & Directors' Information:- A B T TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010513

Company & Directors' Information:- V M R TEXTILES PRIVATE LIMITED [Active] CIN = U17121TZ2008PTC014812

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

Company & Directors' Information:- R. R. ENERGY LIMITED [Active] CIN = U40109CT2004PLC016580

Company & Directors' Information:- V R TEXTILES PRIVATE LIMITED [Under Liquidation] CIN = U17111TZ1995PTC006793

Company & Directors' Information:- P V S TEXTILES PRIVATE LIMITED [Under Liquidation] CIN = U17115TZ1988PTC002259

Company & Directors' Information:- H L TEXTILES LIMITED [Active] CIN = U17115DL1990PLC040966

Company & Directors' Information:- K C TEXTILES LIMITED [Active] CIN = L74899DL1979PLC009471

Company & Directors' Information:- ENERGY INDIA CORPORATION LIMITED [Strike Off] CIN = U40101MH2008PLC181157

Company & Directors' Information:- V R TEXTILES PRIVATE LIMITED [Amalgamated] CIN = U17111TZ1956PTC000266

Company & Directors' Information:- F T TEXTILES PRIVATE LIMITED [Active] CIN = U17120MH2010PTC198723

Company & Directors' Information:- B & S ENERGY PRIVATE LIMITED [Active] CIN = U40108KA2008PTC048416

Company & Directors' Information:- P. A. TEXTILES (SALEM) PRIVATE LIMITED [Active] CIN = U17212TN1990PTC018545

Company & Directors' Information:- S K S TEXTILES LIMITED [Active] CIN = U17000MH1997PLC111406

Company & Directors' Information:- S K S TEXTILES PRIVATE LIMITED [Active] CIN = U17000MH1997PTC111406

Company & Directors' Information:- P M TEXTILES INDIA PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011677

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

Company & Directors' Information:- O T TEXTILES PVT LTD [Active] CIN = U17299WB1988PTC045004

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

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

Company & Directors' Information:- A P A TEXTILES INDIA PRIVATE LIMITED [Active] CIN = U17111TZ2004PTC011413

Company & Directors' Information:- J A TEXTILES PRIVATE LIMITED [Active] CIN = U18101DL2003PTC119613

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

Company & Directors' Information:- A D TEXTILES PRIVATE LIMITED [Active] CIN = U45201DL2005PTC133552

Company & Directors' Information:- P N S TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010796

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

Company & Directors' Information:- H. M. B. S. TEXTILES PRIVATE LIMITED. [Active] CIN = U18101DL2008PTC174991

Company & Directors' Information:- H. M. B. S. TEXTILES PRIVATE LIMITED. [Active] CIN = U45100DL2008PTC174991

Company & Directors' Information:- M. E ENERGY PRIVATE LIMITED [Active] CIN = U51503PN1998PTC114226

Company & Directors' Information:- C. S. TEXTILES PRIVATE LIMITED [Active] CIN = U17120WB2010PTC142976

Company & Directors' Information:- K ENERGY COMPANY LIMITED [Active] CIN = U40100CT2007PLC020433

Company & Directors' Information:- D D TEXTILES PRIVATE LIMITED [Active] CIN = U17115PB1997PTC020098

Company & Directors' Information:- J B M TEXTILES PRIVATE LIMITED [Active] CIN = U51311DL2004PTC127811

Company & Directors' Information:- B & C TEXTILES PRIVATE LIMITED [Active] CIN = U17299DL1996PTC081977

Company & Directors' Information:- U R ENERGY (INDIA) PRIVATE LIMITED [Active] CIN = U40108GJ2011PTC067834

Company & Directors' Information:- D D TEXTILES (INDIA) PRIVATE LIMITED [Active] CIN = U17290PB2011PTC035147

Company & Directors' Information:- T B S TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC006253

Company & Directors' Information:- A. P. M. TEXTILES PRIVATE LIMITED [Active] CIN = U17121TN2007PTC062118

Company & Directors' Information:- C & R TEXTILES PRIVATE LIMITED [Active] CIN = U74899DL1994PTC058093

Company & Directors' Information:- S E TEXTILES PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057922

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

Company & Directors' Information:- B & G ENERGY PRIVATE LIMITED [Active] CIN = U40107TN2006PTC061362

Company & Directors' Information:- G T M TEXTILES PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1993PTC055402

Company & Directors' Information:- SENTHIL ENERGY PRIVATE LIMITED [Active] CIN = U40106TZ2013PTC019209

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

Company & Directors' Information:- J C I ENERGY PRIVATE LIMITED [Converted to LLP] CIN = U40102KA2011PTC058550

Company & Directors' Information:- ENERGY INDIA LIMITED [Strike Off] CIN = U74899DL1998PLC096211

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

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

Company & Directors' Information:- R V J TEXTILES PRIVATE LIMITED [Active] CIN = U17116AP1998PTC029328

Company & Directors' Information:- S V G TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010889

Company & Directors' Information:- H V S TEXTILES PRIVATE LIMITED [Active] CIN = U18101TN1997PTC037762

Company & Directors' Information:- S R N TEXTILES PRIVATE LIMITED [Active] CIN = U18101TZ1993PTC004709

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

Company & Directors' Information:- K M TEXTILES PRIVATE LIMITED [Active] CIN = U17100MH2011PTC223718

Company & Directors' Information:- C N V TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1993PTC004624

Company & Directors' Information:- N S G TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1999PTC008832

Company & Directors' Information:- C P R TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC004932

Company & Directors' Information:- D S V TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC005248

Company & Directors' Information:- THE INDIA COMPANY PRIVATE LIMITED [Active] CIN = U74999TN1919PTC000911

Company & Directors' Information:- A N M B T TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1996PTC007087

Company & Directors' Information:- L S D TEXTILES LIMITED [Active] CIN = U17115TZ1991PLC003293

Company & Directors' Information:- INDIA ENERGY PRIVATE LIMITED. [Strike Off] CIN = U74899DL2000PTC103993

Company & Directors' Information:- G R G TEXTILES LIMITED [Strike Off] CIN = U17111TZ1995PLC006708

Company & Directors' Information:- V G TEXTILES PRIVATE LIMITED [Active] CIN = U17115TZ1989PTC003055

Company & Directors' Information:- G V D TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1983PTC001351

Company & Directors' Information:- K V TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1990PTC002969

Company & Directors' Information:- R C TEXTILES PRIVATE LIMITED [Strike Off] CIN = U51311MH1997PTC112439

Company & Directors' Information:- N S U K TEXTILES PRIVATE LIMITED [Active] CIN = U17122TN2009PTC072399

Company & Directors' Information:- R P G TEXTILES PRIVATE LIMITED [Active] CIN = U17111UP1984PTC006487

Company & Directors' Information:- V ENERGY PRIVATE LIMITED [Active] CIN = U40102TG2011PTC073693

Company & Directors' Information:- T M TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17115TZ1982PTC001222

Company & Directors' Information:- C M TEXTILES LIMITED [Active] CIN = U99999MH1980PLC023595

Company & Directors' Information:- P R TEXTILES (INDIA) LTD [Active] CIN = L17299WB1980PLC033057

Company & Directors' Information:- P S TEXTILES PRIVATE LIMITED [Active] CIN = U17115PB1992PTC012064

Company & Directors' Information:- NEW TEXTILES PRIVATE LIMITED [Converted to LLP] CIN = U51109MH1951PTC008489

Company & Directors' Information:- S G TEXTILES INDIA PRIVATE LIMITED [Active] CIN = U17116WB1997PTC084025

Company & Directors' Information:- K D S TEXTILES PVT LTD [Active] CIN = U17119GJ1988PTC010893

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:- B A TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC005906

Company & Directors' Information:- S L P TEXTILES PRIVATE LIMITED [Active] CIN = U17219WB2007PTC113540

Company & Directors' Information:- A S P TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1985PTC001615

Company & Directors' Information:- R G TEXTILES PVT LTD [Strike Off] CIN = U17111WB1992PTC057339

Company & Directors' Information:- D C M TEXTILES LIMITED [Active] CIN = U74899DL1996PLC076626

Company & Directors' Information:- K K V TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ2002PTC010352

Company & Directors' Information:- S M M ENERGY PRIVATE LIMITED [Active] CIN = U40109TG2014PTC092679

Company & Directors' Information:- R L F TEXTILES LTD [Strike Off] CIN = U19100TG1984PLC004897

Company & Directors' Information:- D M R TEXTILES MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1989PTC003008

Company & Directors' Information:- D P F TEXTILES PRIVATE LIMITED [Active] CIN = U17115TZ1953PTC000048

Company & Directors' Information:- C & C ENERGY PRIVATE LIMITED [Active] CIN = U29299DL2010PTC204724

Company & Directors' Information:- M A TEXTILES PRIVATE LIMITED [Active] CIN = U17100MH1988PTC049578

Company & Directors' Information:- R N TEXTILES PVT LTD [Active] CIN = U17111WB1985PTC038484

Company & Directors' Information:- U S G ENERGY PRIVATE LIMITED [Active] CIN = U29307TZ2005PTC012414

Company & Directors' Information:- V M K TEXTILES PRIVATE LIMITED [Active] CIN = U17299DL2007PTC159355

Company & Directors' Information:- A B T ENERGY PRIVATE LIMITED [Active] CIN = U40108KA1983PTC005321

Company & Directors' Information:- A P TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1994PTC005208

Company & Directors' Information:- D AND T TEXTILES PVT LTD [Strike Off] CIN = U17111PB1993PTC014005

Company & Directors' Information:- G S TEXTILES PVT LTD [Strike Off] CIN = U17124RJ1982PTC002445

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

Company & Directors' Information:- A & T ENERGY PRIVATE LIMITED [Strike Off] CIN = U40106GJ2012PTC070207

Company & Directors' Information:- J C TEXTILES PRIVATE LIMITED [Active] CIN = U74899DL1985PTC021279

Company & Directors' Information:- M J TEXTILES PRIVATE LIMITED [Active] CIN = U17299CH1991PTC011571

Company & Directors' Information:- J. D. TEXTILES PRIVATE LIMITED [Active] CIN = U17291HR2007PTC037065

Company & Directors' Information:- J & K TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111JK1983PTC000607

Company & Directors' Information:- P S G V TEXTILES PRIVATE LIMITED [Under Process of Striking Off] CIN = U17111TZ1985PTC001617

Company & Directors' Information:- H & G TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17120MH2008PTC179114

Company & Directors' Information:- K E ENERGY PRIVATE LIMITED [Strike Off] CIN = U40300TN2011PTC080288

Company & Directors' Information:- B L TEXTILES PRIVATE LIMITED [Amalgamated] CIN = U18101DL2005PTC141251

Company & Directors' Information:- N D TEXTILES PRIVATE LIMITED [Under Process of Striking Off] CIN = U17120MH1996PTC098362

Company & Directors' Information:- J S B K TEXTILES PRIVATE LIMITED [Active] CIN = U18101UP1993PTC015268

Company & Directors' Information:- R S K TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1997PTC007852

Company & Directors' Information:- G. J. TEXTILES PRIVATE LIMITED [Active] CIN = U17290WB2008PTC125509

Company & Directors' Information:- V I P TEXTILES MILLS PRIVATE LIMITED [Active] CIN = U17120MH1990PTC057181

Company & Directors' Information:- F M TEXTILES PRIVATE LIMITED [Active] CIN = U17299WB2004PTC099533

Company & Directors' Information:- INDIA CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1941PTC003461

Company & Directors' Information:- V H TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ2000PTC009307

Company & Directors' Information:- K P U TEXTILES PRIVATE LIMITED [Active] CIN = U17120KA2015PTC083217

Company & Directors' Information:- G N M TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1980PTC000975

Company & Directors' Information:- S P TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1995PTC006496

Company & Directors' Information:- R S M TEXTILES INDIA PRIVATE LIMITED [Strike Off] CIN = U17111TZ2005PTC011608

Company & Directors' Information:- V A R ENERGY INDIA PRIVATE LIMITED [Strike Off] CIN = U40300TG2014PTC095926

Company & Directors' Information:- S B TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17200WB2007PTC119989

Company & Directors' Information:- C & N ENERGY PRIVATE LIMITED [Strike Off] CIN = U40100KL2011PTC028837

Company & Directors' Information:- S P K TEXTILES PRIVATE LIMITED [Strike Off] CIN = U51311KA1981PTC004560

Company & Directors' Information:- J J TEXTILES LTD [Strike Off] CIN = U51226WB1984PLC037980

Company & Directors' Information:- P V K TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC005805

Company & Directors' Information:- M K D ENERGY PRIVATE LIMITED [Active] CIN = U31908UP2015PTC070501

Company & Directors' Information:- K G TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1986PTC001770

Company & Directors' Information:- B S N TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1995PTC006808

Company & Directors' Information:- R P J TEXTILES LIMITED [Active] CIN = U17120TZ2013PLC019661

Company & Directors' Information:- A P R TEXTILES INDIA PRIVATE LIMITED [Strike Off] CIN = U18101TZ2009PTC015699

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

Company & Directors' Information:- C I T L ENERGY PRIVATE LIMITED [Strike Off] CIN = U40108TG2010PTC066844

Company & Directors' Information:- C R B ENERGY PRIVATE LIMITED [Active] CIN = U40108TG2010PTC066845

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

Company & Directors' Information:- M K H TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17122KA2010PTC056172

Company & Directors' Information:- S N TEXTILES PVT LTD [Active] CIN = U17299WB1989PTC045878

Company & Directors' Information:- J S ENERGY PRIVATE LIMITED [Active] CIN = U45202HP2006PTC030006

Company & Directors' Information:- T V G ENERGY PRIVATE LIMITED [Strike Off] CIN = U52100UP2014PTC066243

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

Company & Directors' Information:- G G ENERGY PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC058590

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

Company & Directors' Information:- V G ENERGY PRIVATE LIMITED [Strike Off] CIN = U40100MH2005PTC156544

Company & Directors' Information:- D R R ENERGY PRIVATE LIMITED [Active] CIN = U40102TN2009PTC073741

Company & Directors' Information:- Q - ENERGY PRIVATE LIMITED [Strike Off] CIN = U74920WB2012FTC182047

Company & Directors' Information:- M. D. TEXTILES PRIVATE LIMITED [Active] CIN = U18104DL2009PTC188566

Company & Directors' Information:- V S TEXTILES PRIVATE LIMITED [Strike Off] CIN = U74899DL1987PTC028660

Company & Directors' Information:- S D J TEXTILES INDIA PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC137407

Company & Directors' Information:- V J TEXTILES MILLS PRIVATE LIMITED. [Strike Off] CIN = U17111MH1956PTC009729

Company & Directors' Information:- K B TEXTILES PVT LTD [Strike Off] CIN = U99999MH1981PTC024167

Company & Directors' Information:- A K TEXTILES PVT LTD [Strike Off] CIN = U17111OR1989PTC002216

Company & Directors' Information:- N H TEXTILES PVT LTD [Converted to LLP] CIN = U17119GJ1989PTC012639

Company & Directors' Information:- K N TEXTILES PRIVATE LIMITED [Converted to LLP] CIN = U17119GJ1989PTC012640

Company & Directors' Information:- A V P TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17100MH2004PTC148927

Company & Directors' Information:- M L TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111UP1994PTC016274

Company & Directors' Information:- R B D TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17110MH2004PTC144244

Company & Directors' Information:- A S A TEXTILES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U17299DL2006PTC156585

Company & Directors' Information:- J N TEXTILES PRIVATE LIMITED [Active] CIN = U18101DL2005PTC133038

Company & Directors' Information:- A J TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18101UP1987PTC008611

Company & Directors' Information:- G M TEXTILES PVT LTD [Strike Off] CIN = U17124RJ1980PTC002020

Company & Directors' Information:- G. L TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17120MH1972PTC015600

Company & Directors' Information:- K R V TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17219TN2008PTC067823

Company & Directors' Information:- H R ENERGY PRIVATE LIMITED [Strike Off] CIN = U40101RJ2003PTC018712

Company & Directors' Information:- J V C TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ2007PTC014008

Company & Directors' Information:- U D TEXTILES COMPANY PRIVATE LIMITED [Strike Off] CIN = U74990MH2011PTC214136

Company & Directors' Information:- V A TEXTILES PRIVATE LIMITED [Converted to LLP] CIN = U17100MH2003PTC139499

Company & Directors' Information:- A-1 TEXTILES PRIVATE LIMITED [Active] CIN = U17115PN2006PTC022178

Company & Directors' Information:- M G TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18100MH2005PTC151631

Company & Directors' Information:- J R J R ENERGY PRIVATE LIMITED [Strike Off] CIN = U40100MH2005PTC153641

Company & Directors' Information:- R M ENERGY PRIVATE LIMITED [Strike Off] CIN = U40108MH2003PTC142881

Company & Directors' Information:- S V E ENERGY PRIVATE LIMITED [Active] CIN = U40100TN2009PTC073738

Company & Directors' Information:- L V S ENERGY PRIVATE LIMITED [Under Process of Striking Off] CIN = U40101TG2010PTC068290

Company & Directors' Information:- A. S. R. ENERGY PRIVATE LIMITED [Strike Off] CIN = U40105TG2008PTC056907

Company & Directors' Information:- S S E ENERGY (INDIA) PRIVATE LIMITED [Strike Off] CIN = U40108TG2014PTC093709

Company & Directors' Information:- K & H ENERGY PRIVATE LIMITED [Strike Off] CIN = U40109AP2012PTC079162

Company & Directors' Information:- P & S ENERGY PRIVATE LIMITED [Strike Off] CIN = U40109TG2011PTC072632

Company & Directors' Information:- P A ENERGY PRIVATE LIMITED [Strike Off] CIN = U40100HP2006PTC030328

Company & Directors' Information:- S & G ENERGY PRIVATE LIMITED [Strike Off] CIN = U31101CH2010PTC032133

Company & Directors' Information:- G. S. P. TEXTILES PRIVATE LIMITED [Active] CIN = U17121DL2007PTC161055

Company & Directors' Information:- H R M TEXTILES PRIVATE LIMITED [Active] CIN = U17200DL2012PTC243028

Company & Directors' Information:- N C TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18101DL1999PTC098931

Company & Directors' Information:- A N TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC137126

Company & Directors' Information:- P M S ENERGY INDIA PRIVATE LIMITED [Active] CIN = U74999DL2012PTC236645

Company & Directors' Information:- S A R TEXTILES PRIVATE LIMITED [Active] CIN = U51311DL2005PTC137288

Company & Directors' Information:- D M ENERGY PRIVATE LIMITED [Strike Off] CIN = U40107DL2010PTC199110

Company & Directors' Information:- S K S ENERGY PRIVATE LIMITED [Strike Off] CIN = U40108DL2003PTC119741

Company & Directors' Information:- C P ENERGY PRIVATE LIMITED [Strike Off] CIN = U40109DL2010PTC204395

Company & Directors' Information:- 3 A S ENERGY PRIVATE LIMITED [Strike Off] CIN = U40300DL2013PTC250263

Company & Directors' Information:- I S R ENERGY PRIVATE LIMITED [Under Process of Striking off] CIN = U40103AP2012PTC084585

Company & Directors' Information:- T AND F ENERGY PRIVATE LIMITED [Active] CIN = U40100MP2011PTC026065

Company & Directors' Information:- M S C TEXTILES INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U74140KA2014PTC073277

Company & Directors' Information:- V V ENERGY PRIVATE LIMITED [Active] CIN = U40101KA2008PTC046429

Company & Directors' Information:- E P C ENERGY PRIVATE LIMITED [Strike Off] CIN = U40107KA2010PTC053645

Company & Directors' Information:- B & B TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18100GJ2012PTC071872

Company & Directors' Information:- R J ENERGY PRIVATE LIMITED [Active] CIN = U40100GJ2009PTC056990

Company & Directors' Information:- I ENERGY PRIVATE LIMITED [Active] CIN = U40100GJ2009PTC058473

Company & Directors' Information:- D G TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111DL1994PTC058228

Company & Directors' Information:- J. S. TEXTILES PRIVATE LIMITED [Strike Off] CIN = U29221UP1978PTC004562

Company & Directors' Information:- R R TEXTILES PVT LTD [Active] CIN = U17115CH1988PTC008260

Company & Directors' Information:- R K TEXTILES PRIVATE LIMITED [Strike Off] CIN = U99999MH1960PTC011821

Company & Directors' Information:- R R H TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17121DL2006PTC152944

Company & Directors' Information:- R H TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17121DL2006PTC153520

Company & Directors' Information:- H R TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17126DL2006PTC152949

Company & Directors' Information:- NEW UNION MILLS LIMITED [Dissolved] CIN = U99999MH1937PTC002600

Company & Directors' Information:- UNION MILLS LIMITED [Dissolved] CIN = U99999MH1988PTC000078

    W.P. No. 40056 of 2006

    Decided On, 02 April 2019

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY

    For the Petitioner: S. Rajesh, M/s. S. Sivanandham, Advocates. For the Respondents: R1, J. Madanagopal, SCGSC, R2, K.S. Suresh, Government Advocate, R3 to R5, S.K. Rameshwar, Standing Counsel.



Judgment Text

(Prayer: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari call for the records of the 4th Respondent in Lr.No.SE/SEDC/AOR/HT/A.3/F.Case file/SC No.146/06 dated 04.10.2006 and quash the same as illegal so far as demand of BPSC is concerned.)

1. This Writ Petition is filed for a Writ of Certiorari to call for the records of the 4th Respondent in Lr.No.SE/SEDC/AOR/HT/A.3/F.Case file/SC No.146/06 dated 04.10.2006 and quash the same.

2. The facts and events that are relevant to decide this Writ Petition are simple. The Respondents 3 and 4 were called upon by demand notice dated 04.10.2006 to pay an aggregate sum of Rs.33,50,049/- towards Electricity Tax and Belated Payment Surcharge (BPSC) within 15 days from the date of issue of the order. Out of the said amount, a sum of Rs.6,39,693.53 was demanded towards BPSC arising out of the delayed payment of Electricity Tax. The annexure to the said order shows that the demand is in respect of belated payment surcharge for the period ended in September 2004. However, the exact date or period from which belated payment surcharge was calculated is not clear from the said annexure because the first entry relates to the period up to 15.03.2004. Nevertheless, the demand in respect of the period up to 15.03.2004 is Rs.4,30,128.48 which is the largest component of the total demand of Rs.6,93,693.53 towards BPSC. From the said demand notice, it is also clear that BPSC has been charged at the rate of 1.5% per month or 18% per annum.

3. The case of the Respondents 3 to 5 is that BPSC was chargeable up to 31.08.2004 as per Clause 20.01 of the Terms and Conditions of Supply, which was valid and enforceable until 01.09.2004 when the Tamil Nadu Electricity Supply Code came into force. With effect from 01.09.2004, Respondents 3 to 5 admit that BPSC cannot be levied on delayed payment of Electricity Tax by virtue of Regulation 5(4)(xi) of the Electricity Supply Code. Therefore, the said Respondents state that the demand of BPSC is valid on all charges, except surcharge, up to 31.08.1994 at the rate of 1.5% per month.

4. At the hearing, the learned counsel for the Petitioner submitted that BPSC cannot be levied on Electricity Tax. In order to substantiate the submission, the learned counsel referred to the Tamil Nadu Electricity Supply Code wherein Regulation 5(4)(xi) provides as follows:

"(xi) The belated payment surcharge shall not be levied on electricity tax and electricity tax shall not be levied on the belated payment surcharge"

5. In this regard, the learned counsel also referred to and relied upon the judgment of this Court in SIVAKASI ELECTROCHEMICALS LTD, REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR Vs. THE SUPERINTENDING ENGINEER, VIRUDHUNAGAR ELECTRIITY DISTRIBUTION CIRCLE, in W.P.(MD)No.254 of 2007 wherein it was held that the Electricity Board is entitled to claim Electricity Tax as a licensee of the Government but cannot claim BPSC in respect of non payment of Electricity Tax. The said judgment further states that the Electricity Board cannot claim BPSC for non payment of Electricity Tax under Clause 20.01 of the Terms and Conditions of Supply of Tamil Nadu Electricity Board because Electricity Tax is payable to the Government and not to the Electricity Board and, therefore, only the Government can impose interest on belated payment of Electricity Tax. The learned counsel also referred to and relied upon the judgment of the Division Bench of this Court in THE SUPERINTENDING ENGINEER, VIRUDHUNAGAR ELECTRIITY DISTRIBUTION CIRCLE Vs. SIVAKASI ELECTROCHEMICALS LTD, REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR, in W.A.(MD)No.1590 of 2011 wherein the Division Bench of this Court held as follows:-

“20. On this submission made by the learned counsel for the Appellant/Respondent, this Court is of the considered view that the said submission is unacceptable for this Court on the simple ground that as per Clause 20.01 of the Terms and Conditions of the Electricity Code, the licencee is entitled to collect the belated amount on the amount due and payable to the licensee viz, the consumption charges. As the Electricity tax is not the amount due and payable to the Appellant/Respondent herein, it has no right to collect the surcharge on the belated payment of Electricity Tax and hence the claim of the Appellant/Respondent for a sum of Rs.2,34,308/- being the belated payment of surcharge for the non-payment of Electricity Tax in time is unsustainable in law.

The learned counsel also referred to and relied upon the judgment of this Court in M/S.SRI KRISHNA SMELTERS PRIVATE LIMITED Vs. THE UNION OF INDIA AND OTHERS in W.P.No.41286 and 41287 of 2006 wherein a Single Bench of this Court followed the Judgment in W.P.(MD)No.254 of 2007 and held that the Respondents are entitled to collect electricity tax but not BPSC. The learned counsel for the Petitioner also provided evidence of payment of the entire amount demanded as Electricity Tax. These payments were made in 12 installments between 19.10.2006 and 19.09.2007.

6. In response, the learned counsel for the Respondents 3 to 5 submitted that the Electricity Supply Code came into force on 01.09.2004 and that, therefore, BPSC on delayed payment of Electricity Tax could be collected for the period up to 31.08.2004 by relying upon Clause 20.01 of the Terms and Conditions of Supply. The learned counsel further submitted that the Electricity Board was entitled to levy interest on delayed payment of Electricity Tax up to 16.06.2003 under the Tamil Nadu Electricity (Taxation on Consumption) Act,1962 (the Electricity Tax Act of 1962). In particular, he referred to Section 8 thereof, which reads, inter alia, as follows:

8. Recoveries.__ Any sum due on account of electricity tax, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears and thereupon such interest not exceeding twelve per centum per annum which the Government may, by general or special order fix, shall be payable on such sum; and the sum together with any interest thereon, shall be recoverable either through a Civil Court or as an arrear of land revenue.

Thereafter, the Tamil Nadu Tax on Consumption or Sale of Electricity Act,2003(the Electricity Tax Act of 2003) replaced and repealed the Electricity Tax Act of 1962 and enables the levy of interest on delayed payment of Electricity Tax. In this regard, he relied upon Section 7 of the said Act which reads as follows:-

“7. Recovery of Electricity Tax__ Any Electricity Tax due under this Act which remains unpaid__

(a) shall be deemed to be in arrears and thereupon interest at the rate prescribed by the Government, from time to time, shall be payable on such Electricity Tax; and

(b) shall, together with any interest payable under Clause (a) be recoverable either as an arrear of land revenue or by deduction from any amount payable by the Government to the licensee.”

7. The affidavit, counter affidavit, documents and oral submissions of the parties were considered carefully.

8. There is no doubt that BPSC cannot be imposed on delayed payment of Electricity Tax after the Electricity Supply Code came into force on 01.09.2004. Regulation 5(4)(xi) thereof makes this position abundantly clear. In addition, the judgment of the Single Judge and Division Bench of this Court in the cases cited supra settle the issue conclusively. The contention of the learned counsel for the Respondents 3 to 5 that BPSC on Electricity Tax can be claimed under Clause 20.01 of the Terms and Conditions of Supply up to 31.08.2004 is an issue that was expressly considered in the judgment in W.P.(MD)No.254 of 2007 wherein it was held that Clause 20.01 enables the licensee (Tamil Nadu Electricity Board) to collect BPSC on consumption charges. As regards belated payment of Electricity Tax, it was held that in view of the fact that the tax is payable by the licensee/TNEB to the Government, BPSC cannot be levied and collected by TNEB by relying upon Clause 20.01. Accordingly, this contention of the learned counsel for the Respondents 3 to 5 is liable to be rejected. In effect, BPSC cannot be levied on Electricity Tax either for the period up to 31.08.2004 or the subsequent period. Therefore, the impugned demand notice dated 04.10.2006 is liable to be quashed.

9. Electricity Tax is imposed by the Government on the licensee, i.e. TNEB and the TNEB passes on the tax to consumers as per Section 6 of the Electricity Tax Act of 2003. As regards interest on delayed payment of Electricity Tax, notwithstanding the fact that BPSC cannot be levied on delayed payment of Electricity Tax, it is clear both from the Electricity Tax Act of 1962 and the Electricity Tax Act of 2003 that interest can be claimed on delayed payment of Electricity Tax at the rate prescribed by the Government. However, interest should be prescribed and imposed by the Government and not by

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the Electricity Board, except as a collection agent of the Government. It is also relevant to state, in this regard, that BPSC on delayed payment of Electricity Tax was claimed at 18% per annum whereas, the Electricity Tax Act of 1962 stipulated that interest may be claimed at the prescribed rate not exceeding 12% per annum and the Electricity Tax Act of 2003 enables the Government to prescribe the rate of interest, but does not fix a ceiling. 10. In the result, this Writ Petition is allowed and the Impugned Order dated 04.10.2006 is quashed. Nevertheless, this Order shall not preclude the Government from demanding interest on delayed payment of Electricity Tax as per Section 7 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act,2003 in accordance with the requirements thereof and after taking into account the dates of payment of Electricity Tax and any concessions/dispensations made by the Respondents with regard to the payment thereof. There shall be no order as to costs.
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