T. SUBRAMANIAN Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This Common Order shall dispose of W.P. Nos. 398 to 400 of 2006, as common question of law and facts are involved. For the sake of brevity, the facts are being taken from W.P. No. 398 of 2006.

(2.) The Petitioner is running a Carbide Industry under the name and style of "Sree Krishna Carbide" since November 1998. The High Tension Power is the main raw material for the carbide industry.

(3.) The case of the Petitioner is, that due to the hike in power tariff for the High Tension, the Petitioner was not able to run the industry in a profitable manner, hence, it was closed from 15.01.1999 to June 1999, and again from September 1999 to March 2002.