ORDER :

(Prayer: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records of the impugned demand notice of 2nd respondent in Letter No.27524/A1/2013 dated 02.09.2014 and quash the same as being violative of the provisions of Tamil Nadu Tax on Consumption of Sale of Electricity Act and the exemption notifications in G.O.Ms.No.25 dated 24.03.2008, GO Ms.No.106 dated 04.09.2008, G.O.Ms.No.79 dated 14.09.2009, G.O.Ms.No.44 dated 30.04.2010 and G.O.Ms.No.85 dated 09.09.2010 for the period from 01.03.2008 to 01.05.2008 and for the period from 04.09.2008 till 31.03.2011.

1. Since the relief sought for in all these writ petitions are identical, the writ petitions were heard together and are being disposed of by this common order.

2. These writ petitions are filed, challenging the orders passed under Section 9 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (hereinafter referred to as “the Act”).

3. Note of demand of tax assessed under Section 9 of the Act was issued to the petitioners and challenging the said proceedings, the petitioners are constrained to move these writ petitions.

4. The respective learned counsels appearing on behalf of the writ petitioners made a submission that the procedures contemplated under the provisions of the Act had not been followed before passing the impugned orders. There are several grounds, which all are in favour of the petitioners, more specifically, regarding exemption on payment of consumption tax. The exemption granted and exemption to be granted and the procedures to be followed for assessment and the statutory exemptions are not even considered, while passing the impugned orders and therefore, the writ petitions are filed.

5. This Court is of the considered opinion that it is a notice of demand of tax assessed under Section 9 of the Act, which is under challenge and there is provision for appeal under Section 10 of the Act.

6. Let us now consider the scheme of the Act, which was enacted to consolidate and rationalize the laws relating to levy of tax on consumption or sale of electricity in the State of Tamil Nadu.

7. Section 2 provides 'definitions'; Section 3 enumerates 'tax on the consumption or sale of electricity'; Section 8 contemplates 'obligation of licensees to keep books of account and to submit return'. Accordingly, every licensee and every person other than a licensee (a) keep books of account in the prescribed form; and (b) submit returns showing the units of electricity supplied and the amount of the electricity tax payable in respect thereof, to the Director in such form within such time as may be prescribed.

8. Section 9 stipulates 'assessment'. Sub-Section (1) of Section 9 states that “if no return in respect of any period is submitted by a licensee or a person required to submit return under Section 8 or if the return submitted by such licensee or person appears to the Director to be incorrect or incomplete the Director shall, after giving such licensee or person as the case may be, a reasonable opportunity of being heard, proceed in such manner as may be prescribed to assess to the best of his judgment the amount of electricity tax payable under the Act by such licensee or person”.

9. Period of limitation is also contemplated under Section 9(3) of the Act. Accordingly, no assessment under Section 9(3) shall be made after the expiry of four years. Thus, the procedures are enumerated for assessment under Section 9 of the Act.

10. Section 10 contemplates 'appeal' and sub-Section (1) stipulates that “any person may in the prescribed manner appeal to the Government against any order of assessment of Electricity Tax within sixty days or such further period as may be allowed by the Government for the reasons shown to their satisfaction from the date of receipt of a notice of demand issued after such order of assessment”.

11. Section 14 provides 'exemption and reduction of tax'. Accordingly, the Govern