APHC010230892025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] MONDAY,THE THIRTIETH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 12159/2025 Between: 1. B S R RICE MILL, REP. BY ITS PROPRIETOR, SRI B. NISHANTH YADAV 269-1K-1B, UPPARAPALLI, PRODDATUR- 516362, YSR KADAPA DISTRICT, ANDHRA PRADESH, (USC NO.CDP-945) 2. M/S. SRI LAKSHMI VENKATESWARA TRADING, COMPANY, REP.BY ITS PROP. S. RAMMOHAN REDDY, UPPARAPALLI, PRODDATUR- 516362 YSR KADAPA DISTRICT, ANDHRA PRADESH (USC NO.2611128000384) 3. M/S. SRI VEERABHADRA SWAMY PLASTIC INDUSTRY, REP.BY ITS PROPRIETOR, SMT. D. PADMABHAI BADVEL ROAD, MYDUKUR, YSR KADAPA DIST ANDHRA PRADESH (USC NO.2611301015330) 4. M/S. HUSSAIN TOBACCO COMPANY, REP.BY ITS PROPRIETOR, MR. H. JAINULAFEDIN KHAZIPET, - 516203, YSR KADAPA DISTRICT ANDHRA PRADESH (USC NO.26115525001432) 5. M/S. MOHAMMED ALI TOBACCO CRUSHING MILL, REP.BY ITS PROPRIETOR, MR. K.S. FAROOK AHAMMED PULLUR, KHAZIPET - 516203, YSR KADAPA DISTRICT, ANDHRA PRADESH (USC NO.2611501000468) 6. M/S. SRI VISHNU ENTERPRISES, REP.BY ITS PROPRIETOR, SRI K.V. SUBHASH KUMAR PORUMAMILLA BYPASS ROAD, BADVEL- 516227 ANDHRA PRADESH (USC NO.2622101809731) ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY ENERGY DEPARTMENT A.P. SECRETARIAT BULLING VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, A.P. 2. THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LIMITED, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR TIRUCHANOOR ROAD BEHIND SRINIVASA KALYANAMANDAPAM KESAVAYANIGUNTATIRUPATHI ANDHRA PRADESH INDIA 517501 3. THE SENIOR ACCOUNTS OFFICER, APSPDCL,OPERATION CIRCLE, MYDUKUR YSR KADAPA DISTRICT, ANDHRA PRADESH 4. THE SENIOR ACCOUNTS OFFICER, APCPDCL, OPERATION CIRCLE, PRODDATUR YSR KADAPA DISTRICT, ANDHRA PRADESH ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue order or orders direction or directions Writ or Writs particularly one in the nature Writ of Mandamus or any appropriate writ declaring that the action of the 1st respondent in issuing G.O.Ms No 7 (Energy Power-Ill Department), dated 08.04.2022 increasing the levy of electricity duty from Rs.0.06 paise to Re.1/- per unit on the energy sales made to Commercial and industrial consumers is colourable exercise of the powers conferred under Section 31 of the Andhra Pradesh Electricity Duty Act, 1939 and the consequential action of the 2nd Respondent in seeking to levy electricity, duty at the enhanced rate at Rel/- per unit is illegal, arbitrary, irrational, unreasonable, hostile discrimination, in violation of the principles of natural justice, contrary to the common order on Tariff for retail Sale of electricity during the financial year 2022-2023, dated 30.3.2022 and in violation of Articles 14 of the Constitution, unconstitutional by reason of excessive delegation and consequently set aside the impugned notification in G.O.Ms.No.7 (Energy Power III Department), dated 08.04.2022 as well as bills to the extent of enhanced electricity duty by directing the 2nd and 3rd Respondents to return the excess electricity duty paid by the petitioner from the month of May 2022 and not to levy electricity duty on the petitioners at the enhanced rate anymore and pass IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Pleased to direct the Respondents to collect the electricity duty @6 paise per KWH for the energy consumed by the petitioner, and also in the future bills including the consumption bills for the month of April 2025, pending disposal of the writ petition. Counsel for the Petitioner(S): 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. VENKATA RAMA RAO KOTA SC FOR APSPDCL 2. GP FOR ENERGY The Court made the following: ORDER Challenging the G.O.Ms.No.7 Energy (Power-III) Department dated 08.04.2022, the above writ petition has been filed. 2. Today, when the matter is taken up for consideration, learned counsel appearing on either side would submit that the issue involved in this writ petition is covered by the common order passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025. 3. The Division Bench of this Court inW.P.No.29672 of 2023 & batch dated 26.06.2025, observed as follows: “92. As can be seen from the above extract, this G.O. has been issued for permitting licensees to collect, from consumers, the Duty fixed under G.O.Ms.No.7. Since G.O.Ms.No.7, has been struck down, the question of granting sanction to collect Duty, fixed under G.O.Ms.No.7, would not arise. Accordingly, G.O.Ms.No.22 is also struck down. As this G.O. has been struck down, on this ground, this court is not going into the other contentions raised against this G.O. 93. … 94. For the aforesaid reasons, all the cases are disposed of in terms of the following order: 1. The amendment to Section 3, by Act 23 of 2024, to the extent of granting power to the government to fix the rate of Duty between six paise to one rupee per unit is upheld. 2. The amendment to Section 3, by Act 10 of 2021 and Act 23 of 2024, to the extent of granting power to the government to identify categories of consumers, for purposes of fixing the rate of tariff is set aside. Page 4 of 5 3. The proviso, to Section 3, stipulating that, in the absence of the rate of duty notified by the state government for different consumer categories at any given time, a minimum duty of 6 paise (Rs. 0.06) per unit of energy shall be levied, shall remain unaffected. 4. The amendments to Section 7, by Act 23 of 2024, are struck down. 5. G.O.Ms.No.7, dated 08.04.2022 is struck down. However, the government is entitled to collect Duty at the rate of 6 paise per unit, throughout the period from the date when Act 10 of 2021 was published in the Gazette till such time as the rate of duty is modified, in accordance with law. Further, the exemption granted to agricultural consumers under G.O.Ms.No.82, dated 07.07.2003, remains in force. 6. G.O.Ms.No.22, dated 23.10.2024, is struck down. However, G.O.Ms.No.277, dated 09.12.1994, remains in force throughout the disputed period and the Licensees are permitted to recover Duty, at the rate of 6 paise per unit, from the consumers, subject to any exemption that may have been granted, or would be granted, under section 3A of the Duty Act.” 4. Given the same, the Writ Petition is disposed of in terms of the common order passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025. No order as to costs. The Registry is directed to annex the copy of the common order passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025 to this order. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ___________________________ JUSTICE SUBBA REDDY SATTI Date :30.06.2025 TVN/IKN THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.12159 OF 2025 Date :30.06.2025 TVN/IKN