LAWS(MAD)-2011-8-527

GANAPATHI MILLS Vs. SUPERINTENDING ENGINEER VIRUDHUNAGAR ELECTRICITY DISTRIBUTION

Decided On August 11, 2011
Ganapathi Mills Appellant
V/S
Superintending Engineer Virudhunagar Electricity Distribution Respondents

JUDGEMENT

(1.) The Petitioner has approached this Court with a prayer for issuance of a Writ in the nature of Certiorari, to quash the impugned demand dated 06.01.2007 vide which the Petitioner has been directed to pay a sum of Rs. 5,96,188/- (Rupees five lakhs Ninety six thousand one hundred and eighty eight only) on or before 20.01.2007, to avoid disconnection. The order impugned shows that the charges are on account of belated payment surcharge on electricity tax. This is clear from the calculation sheets attached with the impugned demand, showing the amount of Rs. 5,96,188/- (Rupees five lakhs Ninety six thousand one hundred and eighty eight only) to be due as Belated Payment Surcharge on electricity tax.

(2.) The Respondents inspite of notice, have not chosen to file counter, to controvert the pleadings.

(3.) It is thus un-rebutted case of the Petitioner, that the Petitioner mill is having HTSC connection 105 for running the mill. The Government of Tamil Nadu levied electricity tax in two stages ie., 5% from consumption of electricity under the provisions of Act 32 of 1991 and under the amended Act 4 of 1962, upto 15.06.2003.