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Judgment
M. Venugopal, J.—The petitioner has projected this Writ of mandamus praying for an issuance of an order by this Court in directing the
third respondent/Superintending Engineer, TNEB-Mettur Electricity Distribution Circle, Mettur Dam to furnish the entire period wise particulars of
LF. No. PR. /A/cs. Br./HT/A2/BF. 119/2006 dated 12.10.2006. Also, the petitioner has sought a consequential direction to be issued to the third
respondent/Superintending Engineer, TNEB-Mettur Electricity Distribution Circle, Mettur Dam not to disconnect the Electricity supply until the
particulars are given. It is the case of the petitioner''s company that they received the notice dated 12.10.2006 from the third
respondent/Superintending Engineer, TNEB-Mettur Electricity Distribution Circle, Mettur Dam, demanding Electricity Taxes of Rs. 56,61,698/-.
Also, the petitioner has averred that Electricity Tax demand for the same period of demand dated 12.10.2006 is a different amount from the
demand raised on earlier occasions.
It is the Submission of the Learned counsel for the petitioner that the petitioner wrote a letter dated 15.10.2006 to the third respondent in regard
to the discrepancy in the demand of Electricity Tax and prayed for period wise particulars of Electricity Tax. Added further, the petitioner also
wrote about the particulars of payment towards Electricity Taxes which were not given credit to.
The Learned counsel for the petitioner urges before this Court that the petitioner''s company express their willingness in writing to co-ordinate
with the Tamil Nadu Electricity Board to pay the Electricity Tax in 12 monthly installments and also sent a letter dated 15.10.2006 to the third
respondent by courier in this regard.
The third respondent issued a demand notice dated 12.10.2006 intimating the petitioner that on failure to pay Electricity Taxes as demanded on
or before 20.10.2006 would lead to disconnection of High Tension supply without any further notice.
The main grievance of the petitioner is that as per the Regulation of 13(2) of the Tamil Nadu Electricity Supply Code, 2004, in regard to any
arrears other than the regular current consumption bill, it is the licensee''s obligation to inform the consumer a separate communication with details.
But in the instant case on hand, the demand notice dated 12.10.2006 does not speak of any details as regards the current consumption of the
petitioner. As such, the petitioner is constrained to file the instant writ petition praying for an issuance of an order in directing the third
respondent/Superintending Engineer, TNEB-Mettur Electricity Distribution Circle, Mettur Dam to furnish the entire period wise particulars of
demand as per communication Lr. No. PR. /A/cs.Br./HT/A2/ BF. 119/2006 dated 12.10.2006.
The Learned counsel for the petitioner brings it to the notice of this Court that during the pendency of the writ petition, the petitioner has paid in
all a sum of Rs. 49,67,519/- in respect of the demand notice dated 12.10.2006 wherein a sum of Rs. 56,61,698/- has been claimed and that what
the petitioner now seeks only the break-up details in respect of the period dated 12.10.2006 and therefore, there is no impediment for the third
respondent/Superinding Engineer, TNEB-Mettur Electricity Distribution Circle, Mettur Dam to furnish the paid particulars to the petitioner.
At this stage, it is not out of place for this Court to pertinently to point out that the third respondent/Superintending Engineer, TNEB-Mettur
Electricity Distribution Circle, Mettur Dam in his Lr. No. PR. /A/cs.Br./HT/A2/ BF. 119/2006 dated 12.10.2006 addressed to the petitioner has
stated herein as follows:
The Hon''ble High Court of Judicature at Madras has dismissed the Writ Petitions and Writ Appeal filed by the Companies, Individuals or
Association of Members against the levy of Electricity Tax as per Tamil Nadu Electricity (Taxation & Consumption) Act Viz., Act 32 of 1991 and
the levy of Electricity Tax as per the Tamil Nadu Tax on consumption or sale of Electricity Act 2003, (T.N. Act 12 of 2003) by a common order.
Accordingly, the Electricity Tax payable by you relating to your H.T.S.C. No. 119 is worked out to Rs. 56,61,698/- as detailed below:
For the period from 10/2001 Rs.
to 12/2003 54,34,045.
For the period from 8/2006 Rs. 2,27,653.
to
Total Rs.
56,61,698.
If any excess/short levy of Electricity Tax amount noticed will be adjusted/included in the next C.C. Bill as the case may be.
Further, in the said letter dated 12.10.2006, the third respondent has requested the petitioner to make payment of Rs. 56,61,698/- on or before
20.10.2006. In default of payment, the petitioner has also been informed that the service connection will be disconnected without any further
notice.
To the letter of the third respondent dated 12.10.2006, the petitioner has issued reply among other things mentioning that a sum of Rs.
54,34,045/- with reference to the first item namely, for the period from 10 of 2001 to 12 of 2003 has been arrived at and in fact, the petitioner has
questioned as to how the said amount of Rs. 54,34,045/- has been arrived at etc. That apart, the petitioner has also made mention of that for the
same period with reference to the letter of the third respondent dated 24.1.2004, it has been mentioned that a sum of Rs. 44,34,517.90 has been
arrived at and they do not understand as why the difference as come about and sought for explaining the due particulars month wise details of
Electricity Taxes. Continuing further, the petitioner has also mentioned that if at all any BPSC is there, the particulars may be furnished and also
stated that for E. Taxes no BPSC is leviable.
In the reply dated 16.10.2006, the petitioner has categorically sought for break-up figures and other particulars of Electricity Taxes separately
and BPSC if any separately with month wise particulars etc., as the case may be.
On perusal of the affidavit filed by the petitioner''s office manager in W.P. No. 39640 of 2006. it transpires that the writ petition affidavit bears
the date 16.10.2006 viz., the date on which the reply has been issued by the petitioner to the third respondent/Superintending Engineer, TNEB-
Mettur Electricity Distribution Circle, Mettur Dam.
As far as the present case is concerned, on going through the notice of demand dated 12.10.2006 issued by the third
respondent/Superintending Engineer, TNEB-Mettur Electricity Distribution Circle, Mettur Dam addressed to the petitioner it is quite evident that
the said notice of demand is devoid and bereft of material particulars and in regard to the current consumption demand bill. Further, as per the
Regulation 13(2) of Tamil Nadu Electricity Supply Code, 2004, it is the Electricity Board''s obligation as a licensee to inform the
petitioner/consumer by a separate communication in regard to the details of the current consumption. In view of the fact that the petitioner has only
sought for furnishing of entire period wise particulars of demand in reference to the current consumption bill from 10 of 2001 to 12 of 2003, from 8
of 2006 to, this Court without going into the merits of the matter traversing in detail (like the dispute in regard to the real due amount to be paid by
the petitioner or otherwise etc.,) this Court in the interest of Justice, Equity, Fair play, Good conscience and even as a matter of prudence, directs
the third respondent/Superintending Engineer, TNEB-Mettur Electricity Distribution Circle, Mettur Dam to issue a fresh demand notice in respect
of the consumption bill period relating to the petitioner by following the Regulation 13(2) of Tamil Nadu Electricity Supply Code, 2004 within two
weeks from the date of receipt of a copy of this order. Also, the third respondent/Superintending Engineer, TNEB-Mettur Electricity Distribution
Circle, Mettur Dam is directed to furnish necessary break-up details/particulars as regards the consumption of bill sought for by the petitioner (by
giving 15 days time as per Section 56 of the Tamil Nadu Electricity Act, 2003, if need be) and by separate communication as per Regulation 13(2)
of the Code. While claiming the fresh consumption bill together with separate communication along with necessary consumption details, the third
respondent shall take into account, all the amounts paid by the petitioner on various occasions so far during the pendency of the writ petition and
give credit to the same. If there is any balance amount towards Electricity charges, which is to be paid, then for the said balance, a fresh demand
can be made with the petitioner by furnishing necessary details as per Regulation 13 of Tamil Nadu Electricity Supply Code, 2004. In such an
event, it is open to the petitioner to furnish a reply and also that the third respondent is to proceed further after pursuing the contents of reply, (if
situation so warrants).
With these directions, the Writ Petition is disposed of. Consequently, connected Miscellaneous Petition is also closed. There shall be no order as
to costs.