Advocates:
['M/S R S PANDIYARAJ', '', 'M SARAVANAKUMAR', 'S P PARTHASARTHY', 'P S VASANTHAKUMAR', 'ABUL KALAM']

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.02.2022

CORAM:

THE HONOURABLE MR.JUSTICE V.BHARATHIDASAN

W.P.No.33180 of 2017

and

W.M.P. Nos. 36592 & 36609 of 2017

Anish Kumar Spinning Mills,

HTSC No.228,

22, Nehru Nagar, Kalapatti Road,

Civil Aerodrome Post,

Coimbatore – 641 014.

rep. by its partner V.Lakshminarayanasamy

... Petitioner

Vs.

1. Tamil Nadu Electricity Regulatory Commission,

rep. by its Secretary,

19-A, Rukmini Lakshmipathy Salai,

(Marshall's Road), Egmore,

Chennai-600 008.

2. The Tamil Nadu Generation and

Distribution Corporation Ltd.,

(TANGEDCO), 144, Anna Salai,

Chennai-600 002

rep. by its Chairman

3. Director Finance,

Tamil Nadu Generation and

Distribution Corporation Ltd.,

144, Anna Salai, Chennai-600 002.

4. The Superintending Engineer,

Coimbatore Metro Electricity

Distribution Circle, TANGEDCO,

Coimbatore.

5. The Accounts Officer/Revenue,

The Superintending Engineer Office,

Coimbatore Metro Electricity

Distribution Circle, TANGEDCO,

Coimbatore.

... Respondents

https://hcservices.ecourts.gov.in/hcservices/

Prayer : Writ Petition filed under Article 226 of the

Constitution of India praying for the issuance of a Writ of

Certiorari, calling for the records of the 3^rd respondent's

impugned circular Memo CFC/R/FC/R/DFC-R1/F.HTLT-RTI/D.30/2015,

dated 03.02.2016 in so far as the para 3(iii) is concerned and

impugned

Lr.

No.

SE/CEDC/M/Cbe/DFC/AO/R/AAO/HT/AS.3/

F.AUDIT/D.291/17, dated 22.08.2017 issued by the 4^th respondent

and consequent CC bills dated 01.12.2017 in so far as it relates

to the alleged audit amount of Rs.10,00,274/- alone in Serial

No.21 (Other Adjustments), issued by the 5^th respondent, quash

the same as illegal, arbitrary and without authority of law and

against Section 56(2) of Electricity Act, 2003.

For Petitioner :

Mr.S.P.Parthasarathy

For Respondents :

Mr.Abul Kalam,

Standing Counsel

O R D E R

(The case has been heard through video conference)

This Writ Petition has been filed challenging the show cause

notice dated 22.08.2017, issued by the 4^th respondent and the

consequential CC bill issued by the 5^th respondent directing the

petitioner to pay a sum of Rs.10,00,274/- towards short levy.

2. The petitioner Mill is involved in manufacturing yarn

having high tension electricity supply in HT Sc. No.228. The

grievance of the petitioner is that, on 22.08.2017, the 4^th

respondent herein had issued a show cause notice stating that,

as per audit objection, an amount of Rs.10,00,274/-, is

outstanding towards short levy of excess over energy and demand

quota charges for the year 2014-2015, and the petitioner was

directed to give explanation for the same. According to the

petitioner, for the above show cause notice, the petitioner Mill

has sent a reply dated 31.08.2017 and also requested the 4^th

respondent to furnish copy of audit objection enabling them to

explain the method of calculation found in the audit slips.

Thereafter, without conducting any enquiry, the 4^th respondent

issued a bill for the month of December 2017 directing the

petitioner to pay the alleged short levy. Now, challenging the

same, the present Writ Petition has been filed.

3. Mr. S.P.Parthasarathy, learned counsel appearing for

petitioner would submit that, the alleged short levy is for the

year 2014-2015, for which, the show cause notice was issued in

the year 2017, based on the audit objection. However, the copy

of audit objection was not furnished to the petitioner. Even

though the petitioner has submitted his detailed explanation

https://hcservices.ecourts.gov.in/hcservices/

disputing the demand of short levy, without conducting any

enquiry, straight away, the respondents have included the amount

in the monthly consumption bill in violation of Section 56(2) of

the Electricity Act, 2003. Hen