Madras High Court
Best Corporation (P) Ltd vs State Of Tamil Nadu Represented By on 2 February, 2026
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
W.P(MD) No.21671 of 2017
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
Date : 02.02.2026
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
AND
THE HONOURABLE MRS.JUSTICE R.KALAIMATHI
W.P(MD) No.21671 of 2017
&
W.M.P.(MD)Nos.176966 to 17968 of 2017
Best Corporation (P) Ltd.,
Wind Energy Generator HTSC No.1340,
S.F.No.27/1,2,
Irukkandurai Village,
Radhapuram Taluk,
Tirunelveli District,
Represented by its Manager,
P.Muthu Krishnan ... Petitioner
Vs.
1.State of Tamil Nadu represented by
The Secretary to Government,
Energy Department,
Fort St.George,
Chennai-600 009.
2.Director of Electricity Tax /
The Chief Electrical Inspector to Government,
Thiru.Vi.Ka Industrial Estate,
Guindy, Chennai-600 032.
1/4
https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/02/2026 05:37:24 pm )
W.P(MD) No.21671 of 2017
3.The Electrical Tax Inspecting Officer and
Electrical Inspector,
No.7-B, 'C' Colony,
Perumalpuram,
Tirunelveli-7. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, praying this Court to issue a Writ of Delcaration, to declare
Section 2(5) of Tamil Nadu Tax on Consumption or Sale of Electricity
Act, 2003, is inconsistent with the provisions of Electricity Act, 2003 and
thereby, it is repugnant as per Article 254 of the Constitution of India and
there is no authority available for the respondents to collect tax on the
captive consumption of the electricity from the petitioner's own wind
mills as per Tamil Nadu Tax on Consumption or Sale of Electricity Act,
2003..
For Petitioner : Mr.RM.Loganathan
for Mr.R.S.Pandiyaraj
For Respondents : Mr.S.S.Madhavan
Additional Government Pleader
ORDER
(Order of the Court was made by G.R.SWAMINATHAN, J.) The learned counsel for the petitioner seeks leave to withdraw the petition.
2/4https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/02/2026 05:37:24 pm ) W.P(MD) No.21671 of 2017
2. In view of the above, the writ petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.
(G.R.S., J.) (R.K.M., J.) 02.02.2026 Index : Yes / No Internet : Yes / No NCC : Yes / No rmi To
1.The Secretary to Government, Energy Department, Fort St.George, Chennai-600 009.
2.Director of Electricity Tax / The Chief Electrical Inspector to Government, Thiru.Vi.Ka Industrial Estate, Guindy, Chennai-600 032.
3.The Electrical Tax Inspecting Officer and Electrical Inspector, No.7-B, 'C' Colony, Perumalpuram, Tirunelveli-7.
3/4https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/02/2026 05:37:24 pm ) W.P(MD) No.21671 of 2017 G.R.SWAMINATHAN, J.
AND R.KALAIMATHI, J.
rmi W.P(MD) No.21671 of 2017 02.02.2026 4/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/02/2026 05:37:24 pm )