SIVAKASI ELECTROCHEMICALS LTD Vs. SUPERINTENDING ENGINEER VIRUDHUNAGAR ELECTRICITY DISTRIBUTION CIRCLE VIRUDHUNAGAR

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and for the respondent.

(2.) The case of the petitioner is that the petitioner is a High Tension Consumer and having Service Connection No. 71. The Government of Tamil Nadu levied Electricity Tax on the consumption of electricity as per Tamil Nadu Electricity (Taxation on Consumption) Act 1962. Therefore, the petitioner challenged the levy of the Electricity Tax and the writ petition filed by the petitioner was dismissed and confirmed in appeal. Thereafter, the bill was sent by the respondent for the month of September including the arrears of Electricity Tax claiming a sum of Rs. 23,02,065/-. The petitioner made a request to pay the same in instalments and that was also granted by the respondent, directing the petitioner to pay the arrears in 12 equal monthly instalments commencing from 26.10.2006 and the petitioner has paid the said amount.

(3.) Nevertheless, the respondent has raised the bill including the belated payment of surcharge (B.P.S.C.) for Rs. 2,34,308/- on the payment of Electricity Tax for the period from June 2002 to August 2004 at the rate of 18%. The petitioner challenged the levy of belated payment of surcharge on the E-Tax stating that as per Rule 4(xi) of the Tamil Nadu Electricity Supply Code 2004, B.P.S.C. cannot be levied on the Electricity Tax. Therefore, the levy of B.P.S.C at Rs. 2,34,308/- is unlawful and is liable to be set aside. Hence, the petitioner filed the writ of certiorari, for quashing the payment of Rs. 2,34,308/- due to B.P.S.C on the belated payment of Electricity Tax.