WP/17899/2023 of M/S.PHARMACELL INDIA PVT LTD Vs THE SUPERINTENDING ENGINEER OPERATION

WP No. 17899 of 2023 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-04-2026 CORAM THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY WP No. 17899 of 2023 and WMP.No.17021 of 2023 M/s.Pharmacell India Pvt Ltd., HTSC No. 369, Plot No. B5-B6, 3rd Main Road, Phase III, MEPZ, Tambaram, Chennai - 600 045. ..Petitioner Vs 1. The Superintending Engineer Operation, Appellate Authority, TANTRANSCO, A-10, Thiru Vi Ka Industrial Estate, Guindy, Chennai - 600 032. 2. The Assistant Executive Engineer- O & M, CEDC/South II, TANGEDCO, Kadaperry, Chennai. ..Respondents Writ Petition filed under Article 226 of Constitution of India seeking for issuance of Writ of Certiorari calling for the records relating to the impugned order dated 12.04.2023 in Letter No. SE/O/CHNS/AEE/T/AE/T/F, Appeal Petition 21/D.22/23 of the 1st Respondent and quash the same. For Petitioner: Mrs.A.L.Gandhimathi Senior Counsel For Ms.L.Palani Muthu For Respondents: Mr. L. Jai Venkatesh (For R1, R2) https://www.mhc.tn.gov.in/judis WP No. 17899 of 2023 __________ Page2 of 6 ORDER This Writ Petition has been filed challenging the order dated 12.04.2023 of the 1st Respondent and to quash the same. 2. The learned Senior Counsel appearing for the petitioner would submit initially an assessment order was passed by the 2 nd respondent on 16.03.2015, determining a sum of Rs.1,01,41,205/-for the unauthorized use of electricity, pursuant to which the petitioner paid a sum of Rs.50,70,603/- on 13.04.2015. Thereafter, the petitioner preferred an Appeal, as against the assessment order. The Appellate Authority after considering the documents submitted by the petitioner and the submissions made disposed of the Appeal by giving waiver of 50% of the assessment value. Aggrieved by the same, the 2 nd respondent filed W.P.No.23137 of 2017 before this Court challenging the order of the 1st respondent dated 11.06.2015 and this Court vide order dated 20.09.2022 set aside the order of the Appellate Authority and remanded the matter back for re- consideration and thereafter the impugned order came to be passed. 2.1. Further the learned Senior Counsel would submit that the method of calculation adopted by the 1 st respondent, while passing the impugned order, in arriving at the quantum of amount for unauthorized usage of electricity is not in accordance with Form 8-A as per Notification No.TNERC/SC/7/27 of the Tamil https://www.mhc.tn.gov.in/judis WP No. 17899 of 2023 __________ Page3 of 6 Nadu Electricity Regulatory Commission dated 27.05.2011. Hence, she seeks to set aside the same. 3. The learned counsel appearing for the respondents, by referring to Form -8A of the Tamil Nadu Electricity Supply Code (As substituted vide Notification No.TNERC/SC/7-48 dated 02.09.2023 with effect from 08.09.2023, would submit that the order impugned came to be passed based on the said regulation. 4. In reply, the learned Senior Counsel appearing for the petitioner woul d submit that in the event of any unauthorised use of electricity on or after 08.09.2023, the aforesaid form would apply and the present case pertains to 2015 and therefore the Form 8-A prescribed in terms of Notification No.TNERC/SC/7/27 dated 27.05.2011 only would apply. 5. Heard both sides. Perused the records. 6. I find force in the submissions made by the learned Senior Counsel appearing for the petitioner. A perusal of Form -8A, relied on by t he learned counsel for the respondents makes it clear that the said regulation i s applicable, in case of any misuse of unauthorized energy with effect from 08.09.2023 and the present case pertains to 2015 and therefore Form-8A prescribed in terms of https://www.mhc.tn.gov.in/judis WP No. 17899 of 2023 __________ Page4 of 6 Notification No.TNERC/SC/7/27 dated 27.05.2011 only would apply. Therefore, this Court finds serious fault in decision making process on the part of the 1 st respondent, in applying the wrong tariff, while passing the impugned order. Therefore, the order impugned herein liable to be set aside and accordingly set aside. The matter is remanded back to the 1 st respondent for passing orders afresh. The 1st respondent is directed to pass orders af resh after taking into consideration of the Form 8-A prescribed in terms of Not ification No.TNERC/SC/7/27 dated 27.05.2011, within a period of four weeks from the date of receipt of a copy of this order. 7. This Writ Petition is disposed of accordingly. No costs. Consequently, connected Miscellaneous Petition is closed. 06-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No arr https://www.mhc.tn.gov.in/judis WP No. 17899 of 2023 __________ Page5 of 6 To 1. The Superintending Engineer Operation Appellate Authority, Tantransco, A-10, Thiru Vi Ka Industrial Estate, Guindy, Chennai - 600 032. 2. The Assistant Executive Engineer- O And M, Cedc/south Ii, Tangedco, Kadaperry, Chennai. https://www.mhc.tn.gov.in/judis WP No. 17899 of 2023 __________ Page6 of 6 KRISHNAN RAMASAMY, J. arr WP No. 17899 of 2023 06-04-2026 https://www.mhc.tn.gov.in/judis WP No. 17899 of 2023 __________ Page7 of 6 https://www.mhc.tn.gov.in/judis