SOUTH INDIA SMALL SPINNRS ASSOCIATION REP BY ITS PREMPLOYEES STATE INSURANCE CORPORATIONDENT U G KANAKARAJAN Vs. SECRETARY TO GOVERNMENT, GOVERNMENT OF TAMIL NADU ENERGY DEPARTMENT; TAMIL NADU ELECTRICITY BOARD REP BY ITS CHAIRMAN AND TAMIL NADU ELECTRICITY REGULATORY COMMISSION REP BY ITS CHAIRPERSON

JUDGEMENT

(1.) In this batch of writ petitions the petitioners either Company or individual or Association of members, as a consumer of electricity have prayed for the issue of a writ of Declaration declaring the Tamil Nadu Electricity (Taxation on consumption) Act, viz., Act 32 of 1991 as ultra vires the Constitution of India, illegal, invalid and unenforceable and consequently direct the respondents to refund the entire amount collected from the consumers under the head of Electricity Tax.

(2.) Heard Mrs. Nalini Chidambaram, learned Senior Counsel, Mr. R. Thiagarajan, learned Senior Counsel, Mr. Kamalanathan, Mr. Palani Selvaraj, Mr. Sivanandam, Mr.R.S. Pandiaraj, and other learned counsels appearing for the petitioners, Mr. N.R. Chandran, learned Advocate General for the State of Tamil Nadu, and Mr. N. Srinivasan, learned standing counsel appearing for the respondents 2 and 3.

(3.) The petitioners seek to invalidate Section 3.A of the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962. The petitioners challenge the levy of additional tax on the consumption of energy in terms of Section 3.A in these batch of writ petitions. The petitioners seek to invalidate Section 3.A as introduced by Tamil Nadu Act 32 of 1991 and consequently seek for refund of the tax collected respectively from each one of them. Section 3A which is impugned reads thus:-