SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LIMITED, GUINDY, CHENNAI Vs. THE SECRETARY AND COMMISSIONER TO GOVERNMENT, ENERGY (B1) DEPARTMENT, GOVERNMENT OF TAMIL NADU, CHENNAI,

JUDGEMENT

(1.) The petitioner Corporation has filed both the above writ petitions, the first one in W.P.No.12507 of 1997 praying to issue a Writ of Certiorarified Mandamus to call for the records from the file of the first respondent in Letter No.6245/B1/96 -3, dated 15.10.1996 and quash the said proceeding confirming the proceeding of the second respondent in Letter No.38659/I4/91 dated 18.12.1991 and that of the third respondent in Letter No.09562/H1/A1/93 -1, dated 21.5.1993 and that of the fourth respondent in Lr.No.SE/MEDC/N/AD/R/RA.I/A.5/HT 1294/D.1321/92, dated 8.9.1992 and direct the respondents not to recover tax under the provisions of the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 on the maximum demand charges paid by the petitioner.

(2.) The petitioner has filed the second writ petition above in W.P.No.12508 of 1997 praying to issue a Writ of Mandamus forbearing the respondents from recovering the electricity tax under the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 on maximum demand charges claimed by the T.N. Electricity Board.

(3.) For easy reference, W.P.No.12507 of 1997 and W.P.No.12508 of 1997 are hereinafter referred to as the first and the second writ petition respectively.