IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-03-2026 CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI and WMP.Nos.11433 to 11435 of 2026 M/s.GMP Weaving Mills Pvt Ltd No.1, Paper Mill Road Pallipalayam Erode-638 008 Rep by its Authorised singatory M.P.Devarajan ..Petitioner(s)

Vs

1. State Of Tamil Nadu Rep. by The Secretary to Government, Energy Department, Secretariat, Fort St.George, Chennai-600 009

2. The Chief Electrical Inspector to Government Thiru.Vi.Ka Industrial Estate, Guindy, Chennai-600 032 3. The Chairman Tamilnadu Power Distribution Corporation Ltd, 144, Anna Salai, Chennai-600 002

4. The Superintending Engineer Namakkal Electricity Distribution Circle, TNPDCL, Namakkal ..Respondent(s)

Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent comprised in G.O.(Ms)No.121, Energy (B1)Department, dated 23.12.2010 and published in Tamilnadu Government Gazette No.3, dated

26.1.2011 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamilnadu Tax on consumption or sale of Electricity Act 2003 and consequently forbear the respondents their