The petitioner challenged the validity of the Tamil Nadu Electricity Taxation Act. The court noted that the Supreme Court had already upheld the Act. Consequently, the writ petition was dismissed without costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.39399 of 2005
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.01.2024
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.39399 of 2005
M/s.Perambalur Sugar Mills Limited, Rep. by the Chief Executive, Eraiyur – 621 133, Perambalur District.
... Petitioner
Vs.
... Respondents
Page 1 of 4
W.P.No.39399 of 2005
Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration, declaring the Tamil Nadu Electricity (Taxation on Consumption) Amendment Act, Act 32 of 1991, as ultra virus the Constitution of India, illegal and invalid unenforceable in so far as the petitioners concerned and to direct the respondents to refund the entire amount collected from petitioners under the head electricity tax.
For Petitioner : Mr.K.Selva Ganapathy For Mr.S.Sivanandam
For R1 & R2 : Mr.G.Krishna Raja Additional Government Pleader
For R3 & R4 : Mr.L.Jai Venkatesh Standing Counsel [For TANGEDCO]
O R D E R
The learned counsel for the petitioner fairly made a submission that the
Act which is under challenge in the present writ petition has already been upheld by the Apex Court of India. Thus, this Writ Petition stands dismissed. No costs.
23.01.2024
Jeni Index : Yes Neutral Citation : Yes
Page 2 of 4
W.P.No.39399 of 2005
Speaking order / Non-speaking order
To
3.The Chairman, The Tamil Nadu Electricity Board, 800, Anna Salai, Chennai – 600 002.
Page 3 of 4
W.P.No.39399 of 2005
S.M.SUBRAMANIAM, J.
Jeni
W.P.No.39399 of 2005
23.01.2024
Page 4 of 4
1 issue framed by the court
Whether the Tamil Nadu Electricity (Taxation on Consumption) Amendment Act, 1991, is ultra vires the Constitution of India?
2 provisions across 2 enactments
M/s.Perambalur Sugar Mills Limited
State of Tamil Nadu (Public Works Department)
State of Tamil Nadu (Energy Department)
Tamil Nadu Electricity Board
Superintendent Engineer, TNEB – Trichy Electricity Distribution Circle (North)
S.M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
