Temac Marketing India Pvt Ltd v. The State of Tamil Nadu,

O R D E R

This writ petition has been filed for issuance of writ of mandamus forbearing the respondents 2 and 3 from demanding and collecting tax maximum demand charges from the petitioner.

¶2It is brought to the notice of this Court that a batch of Special Leave Petitions are pending before the Hon'ble Supreme Court and the Hon'ble Supreme Court has passed an interim order dated 31.08.2012, restraining the respondents from taking any coercive steps for disconnecting supply of electricity subject to the petitioner paying all the charges / dues except the tax calculated on the basis of maximum demand.

¶3This Court had an occasion to deal with a similar issue in W.P.No. 19104 of 2020 dated 17.02.2021. The relevant portions in the order are extracted hereunder "6.On the issue of collecting tax on maximum demand charges from the petitioner in the High Tension Service Connection, the Hon'ble Supreme Court and a Division Bench of this Court has already issued a direction, restraining the respondents from taking any coercive steps for disconnecting supply of electricity to the premises of the petitioner subject to the petitioner paying all the charges / dues except tax calculated on the basis of maximum demand."

¶4The above order will also enure to the benefit of the petitioner. In view of the same, this writ petition is disposed of in terms of the interim order passed by the Hon'ble Supreme Court and the subsequent Judgement of Division Bench of this Court passed in W.A.No.547 of 2004 dated 02.06.2015. Consequently, the connected miscellaneous petition is closed. No costs.

13.02.2026

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1.The Secretary to Government State of Tamil Nadu, Energy Department, Fort St. George, Chennai - 600 009.

2.Tamil Nadu Power Distribution Corporation Limited (TNPDCL) Rep. by its Chairrnjan, NPKRR Maaligai, 144, Anna Salai, Chennai - 600 002. P.T. ASHA, J

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13.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 13.02.2026 CORAM THE HONOURABLE Ms. JUSTICE P.T. ASHA & W.M.P.No. 5546 of 2026 TEMAC MARKETING INDIA PVT LTL HTSC No. 039094390833 No.23, Rajeswari Nagar, Udayampalayam Road Near Hindustan Arts College, Nava India, Coimbatore -641028 Repd., by its Managing Director K. Venkateswaran ...Petitioner Vs. 1.The State of Tamil Nadu, Rep. by its Secretary to Government Energy Department, Fort St. George, Chennai - 600 009. 2.Tamil Nadu Power Distribution Corporation Limited (TNPDCL) Rep. by its Chairrnjan, NPKRR Maaligai, 144, Anna Salai, Chennai - 600 002. 3.The Superintending Engineer, Erode Electricity Distribution Circle Tamil Nadu Power Distribution Corporation Limited (TNPDCL) ERODE ...Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, forbearing the 2nd and 3rd respondents, from demanding and collecting the tax on maximum demand charges from the petitioner in HTSC No.039094390833, as per the orders of the Hon'ble Supreme Court, New Delhi on 31.08.2012 in SLP.(C).No.24993 of 2012 and 25522 of 2012 etc. Batch in M/s.Sri Krishna Alloys & Etc. Vs. Union of India and others etc. For Petitioner : Mr. R.S.Pandiyaraj For Respondent 1: Mr. V.Jeeva Giridharan Additional Government Pleader For Respondents : Mr. I.Syed Sibuthullah 2 & 3 Standing Counsel