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2012 Supreme(Mad) 2314

IN THE HIGH COURT OF JUDICATURE AT MADRAS
M. Venugopal, J.
K.G. Mills, Unit of the Kadri Mills (Cbe) Limited represented by its Managing Director, G.Kanappan, Kariampalayam Post, Annur, Coimbatore-641 653
Versus
Tamil Nadu Electricity Board, rep. by its Chairman, Chennai-600 002
W.P. No. 39607 of 2006
Decided On : 8 June 2012

Advocates Appeared:
Ms. R. Hemalatha, for Petitioner
S.K. Raameshuwar for TNEB, for Respondent

The obligation of the Electricity Board to inform the consumer by a separate communication with details regarding any arrears other than the regular current consumption bill as per Regulation 13(2) of the Tamil Nadu Electricity Supply Code, 2004.

Headnote:

Mandamus - Electricity Tax Arrears - Tamil Nadu Electricity Supply Code, 2004, Section 56 of the Electricity Act, 2003 - Regulation 13, Regulation 14, Section 56

Fact of the Case:

The petitioner sought a direction to prevent the inclusion and collection of arrears of Electricity Tax in the regular Current Consumption bills without complying with the mandatory provisions of the Tamil Nadu Electricity Supply Code, 2004 and Section 56 of the Electricity Act, 2003.

Finding of the Court:

The court directed the Electricity Board to furnish necessary break-up details/particulars regarding the consumption of bill for E-Tax arrears from May 2004 to August 2006 as per Regulation 13(2) of the Tamil Nadu Electricity Supply Code, 2004, by granting fifteen days time.

Issues: Violation of mandatory provisions under the Tamil Nadu Electricity Supply Code, 2004 and Section 56 of the Electricity Act, 2003, regarding the inclusion and collection of arrears of Electricity Tax in the regular Current Consumption bills.

Ratio Decidendi: The court emphasized the obligation of the Electricity Board to inform the consumer by a separate communication with details regarding any arrears other than the regular current consumption bill as per Regulation 13(2) of the Tamil Nadu Electricity Supply Code, 2004.

Final Decision: The writ petition was disposed of with the direction to furnish necessary break-up details/particulars regarding the consumption of bill for E-Tax arrears from May 2004 to August 2006.

ORDER

1. The petitioner has filed the present writ of mandamus, praying for issuance of a direction by this Court in forbearing the respondent/Tamil Nadu Electricity Board from including and collecting the arrears of Electricity Tax in the regular Current Consumption bills without complying with the mandatory provisions as specified under sub-clause (2) of the Rule 13 of the Tamil Nadu Electricity Supply Code, 2004, read with Section 56 of the Electricity Act, 2003.

2. According to the petitioner, all of a sudden the respondent sought to include the arrears of Electricity Tax in the regular monthly current consumption charges till September. 2006 issued now under current consumption charges bill for September 2006, under the threat of disconnection, if arrears was not paid within the due date i.e., 5.10.2006. The arrear amount stated in the current consumption bills was without any details as to which period it belonged to, under what Act the arrears were due, month-wise break up, etc.

3. The plea of the petitioner is that as per Regulation 13(2) of the Tamil Nadu Electricity Supply Code, 2004, the Electricity Board, as a licensee, is obliged to inform the consumer by a separate communication with details regarding any arrears other than the regular current consumption bill and that the Respondent has violated the sub-clause (2) of the Regulation 13 of the Tamil Nadu Electricity Supply Code, 2004.

4. The learned counsel for the petitioner urges before this Court that as per Section 56 of the Tamil Nadu Electricity Act, 2003, the respondent ought to issue notice to the petitioner granting at least 15 days time for disconnection of service in case of default of payment of any due. As a matter of fact, the respondent raised the bills on 1.10.2006 including the past period of arrears in one lump sum in the bill and made a demand to pay the entire amount on 7.10.2006 under the threat of disconnection, if not paid on or before 7.10.2006. Indeed, the petitioner was given only 6 days time to pay the due amount.

5. The petitioner obtained H.T. Service Connection No. 145, from the Electricity Board, the Electricity Department made a demand notice dated NIL.9.2006, claiming a sum of Rs. 43,69,610.30 towards Electricity Tax arrears for the period May 2004 to August 2006 to be paid by the petitioner on or before 7.10.2006, Hence, the petitioner has filed the present writ petition.

6. At this juncture, this Court aptly points out the Regulation 13 of the Tamil Nadu Electricity Supply Code, 2004, in regard to ‘Servicing of bills’ which runs hereunder:

“13. Servicing of bills.-(1) For the HT services, bills shall normally be sent by post or by hand delivery but the licensee takes no responsibility for loss in transit. The consumer should notify the concerned office of the licensee, if no bill or assessment is received. Non-receipt of the bills/assessments will not entitle the consumer to delay payment of the charges beyond the due date. For LT services, entry in consumer meter card shall be the bill of demand and there will be no separate issue of bill.

(2) For any arrears other than the regular current consumption bill, it is the licensee’s obligation to inform the consumer by a separate communication with details.”

7. The relevant Regulation 14 of the Tamil Nadu Electricity Supply Code, 2004, reads hereunder:

“14. Due dates and notice periods.-(1) The licensee shall provide the following minimum days with regard to due dates, notice period for payment of tariff related electricity charges:

(a) For LT services, the due date shall be not less than 5 days from the date of entry in the consumer meter card. 15 days clear notice period shall be allowed prior to disconnection for non-payment. Belated payment surcharge shall not be levied for LT services during the notice period.

(b) For HT services, the due date shall be not less than 7 days from the date of billing. If the last day of the due date happens to be a holiday, the due date shall be extended to ti



























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