PRAYER : Writ Petition has been filed under Article 226 of Constitution of India praying to issue a writ of certiorarified mandamus calling for the records of the 1st Respondent comprised in G.O. (Ms.) No. 55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agents, men or any other persons claiming and / or acting under them from in any manner levying E.Tax on the Power purchased from Indian Energy Exchange / Power Exchange.

For Petitioner(s): Mr.R.S.Pandiyaraj For Respondent(s): Mr.S.Madhusudanan, Standing Counsel

ORDER

The petitioner challenges the G.O.(Ms).No.55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agen