TMI Blog2009 (6) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 1962. Therefore, the petitioner challenged the levy of the Electricity Tax and the writ petition filed by the petitioner was dismissed and confirmed in appeal. Thereafter, the bill was sent by the respondent for the month of September including the arrears of Electricity Tax claiming a sum of ₹ 23,02,065/-. The petitioner made a request to pay the same in instalments and that was also granted by the respondent, directing the petitioner to pay the arrears in 12 equal monthly instalments commencing from 26.10.2006 and the petitioner has paid the said amount. 3. Nevertheless, the respondent has raised the bill including the belated payment of surcharge (B.P.S.C.) for ₹ 2,34,308/- on the payment of Electricity Tax for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay the tax with the belated surcharge and therefore, the writ petition is liable to dismissed. 5.The learned counsel appearing for the petitioner relied upon the judgement of this Court in W.P.No.1199 of 2006 dated 08.02.2006 in the case of Sivakasi Electro Chemicals Ltd., Rep by its Chairman and Managing Director C.A.Jairaj vs. The State of Tamil Nadu, Rep. by Secretary to Government, Energy Department, Fort St. George, Chennai-9 and others and submitted that the respondent is not entitled to collect the belated payment of surcharge as the amount was not paid due to the pendency of the writ petition and the writ appeal challenging the levy of E-Tax and in the aforesaid case, the belated payment of surcharge was set aside on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, as it dealt with Rule 5(4) of the Tamil Nadu Electricity Supply Code 2004 and that was not applicable to the present case. Though the judgment was rendered with reference to the Tamil Nadu Electricity Supply Code 2004, the learned Judge relied upon the principles set out by the Honourable Supreme Court in the two decisions reported in 1979(4) S.C.C.550 and 1997(5) S.C.C. 722. Therefore, in my opinion, the learned counsel appearing for the petitioner is not entitled to take the stand that by reason of the pendency of the writ petition and the writ appeal and the interim orders made thereon, he did not make the payment and therefore, he is not liable to pay the surcharge and the belated payment. 10. The learned counsel appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Electricity of Tamil Electricity Board. Admittedly, the petitioner is a High Tension Consumer and Clause 20.01 permits the collection of belated payment surcharge on any outstanding amount from the date following the last due date for payment of any bill. Therefore, the respondent is justified in collecting the belated payment in respect of the consumption of electricity charges. But the position is different in respect of Electricity Tax. The Electricity Tax is levied under Tamil Nadu Electricity (Taxes on Consumer Act 1962) IV of 1962 and as per the of the said Act, save as otherwise provided in this Act, there shall be levied and paid to the Government to every month, a tax on the consumption of energy (hereinafter referred to as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was payable under sub-section (2) of Section 5:- a.in any case where any person other than a licensee consumes energy generated by himself, from such person ; or b.in any case where the licensee consumes energy generated by himself or supplied to him, from such licensee or c.in any case where any person supplies energy [free of charge or at a concessional rate] from the consumer or from the person supplying energy [free of charge or at a concessional rate] at the option of the Government or of the prescribed officer. Therefore from the reading of Section 5 and 8, a duty is cast upon the licensee, the responder herein, to collect the tax from the consumer and pay the same to the Government and in case of default, in the payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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