APHC010256732025 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: 13150/2025 Between: 1. MADHU CHANDRA STONE CRUSHERS, REDDIPALLI ANANTHAPUR DT REP. BY ITS MANAGING PARTNER M PRASAD S/O PRAKASAM AGE 46 (ATP 688) KRISHNAMA 2. M/S SLV STONE CRUSHERS, ANANTHAPUR DT (ATP 1007) KRISHNAMA REDDIPALLI , REP. BY ITS MANAGING PARTNER D ASHOK KUMAR S/O VENKATA RAMUDU AGE. 40 3. M/S MANIKANTA METAL STONE CRUSHERS (ATP 161), KARADIKONDA , GUTTI MANDAL .ANANTHAPUR DT REP. BY ITS MANAGING PARTNER B MURALI MOHAN REDDY S/O MUTYALA REDDY AGE. 49 4. M/S CHANDANA BROTHERS RETAIL INDIA PVT LTD (KNL 1176), HOSPITAL ROAD , ADONI , KURNOOL DT REP. BY ITS DIRECTOR M SRINIVASA RAO S/O SATYANARAYANA AGE. 55 5. M/S CHANDANA BROTHERS RETAIL INDIA PVT LTD (NLR 2282), SULLURIPET.NELLORE DT REP. BY ITS DIRECTOR M SRINIVASA RAO S/O SATYANARAYANA AGE. 55 6. M/S BOMMISETTY LAKSHMI NARAYANA PRASAD (SC 4353309107804), ONGOLE , PRAKASAM DT REP. BY ITS PROPRIETOR BOMMISETTY LAKSHMI NARAYANA PRASAD S/O RAJENDRA PRASAD AGE. 37 7. M/S ICON READYMIX CONCENTRATE PVT LTD (VSP 2122), AUTONAGAR ,GAJUWAKA , VISAKHAPATNAM DT REP. BY ITS AUTHORIZED SIGNATORY V SRINIVASA RAO S/O VENKAT RAO AGE. 52 8. M/S ICON READYMIX CONCENTRATE PVT LTD (VSP 2034), GANGASANI AGRAHARAM VILLAGE, ANANDAPURAM MANDAL ,VISAKHAPATNAM DT REP. BY ITS AUTHORIZED SIGNATORY M RAJESH S/0 PUSHPANANDAM AGE. 44 9. M/S MW CITY FLAT OWNERS WELFARE ASSOCIATION (VSP 1038), VASUNDARA NAGAR ,PM PALEM , VISHAKAPATNAM REP. BY ITS SECRETARY K SATYAPRASAD BABU S/0 ACHIUANAIDU AGE. 62 10. M/S EVERGREEN POLYMERS (SC 1111230601007825), PEDAGANTYADA ,GAJUWAKA , VISAKHAPATNAM DT REP. BY ITS AUTHORIZED SIGNATORY MD ABDUL RASHEED S/0 MD ABDUL RASHEED AGE. 52 11. M/S LANDMARK COMMERCIALS (SC 1113300509012568), GAJUWAKA VISHAKAPATNAM DT REP. BY ITS PARTNER A AGARWAL S/O SHANKARLAL AGARWAL AGE. 32 12. M/S SAINATH INDUSTRIES, .AUTONAGAR, VISAKHAPATNAM DT REP. BY ITS PROPRIETOR M KISHORE GUPTA S/O SOMALINGAM GUPTA AGE. 61 (SC 1113260502000722) GAJUWAKA 13. M/S SAMUDRA HEALTHCARE ENTERPRISES LTD (RJY 499), SUBHAS ROAD , SURYAPET KAKINADA .EAST GODAVARI DT SIGNATORY R REDDY RACHAPALLY S/O SIDDARAMI REDDY AGE. 62 ...PETITIONER(S) AND 1. THE STATE OF AP, ENERGY DEPARTMENT. SECRETARIAT, VELAGAPUDI, AMARAVATI , GUNTUR DIST. A.P.REPRESENTED BY ITS PRINCIPAL SECRETARY. 2. THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD, RENIGUNTA ROAD.TIRUPATI.CHITTOOR DT REP BY ITS CHAIRMAN AND MANAGING DIRECTOR 3. CENTRAL POWER DISTRIBUTION CORPORATION OF ANDHRA PRADESH LTD, APCPDCL CORPORATE OFFICE BESIDE POLYTECHNIC COLLEGE ITI ROAD VIJAYAWADA KRISHNA DISTRICT 520008 REP BY ITS CHAIRMAN AND MANAGING DIRECTOR 4. THE EASTER POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD, REP. BY CHAIRMAN AND MANAGING DIRECTOR, CORPORATE OFFICE NEAR GURUDWARA P AND T COLONY ,SEETHAMMADHARA VISAKHAPATNAM 530013 5. THE SUPERINTENDING ENGINEER, (OPERATION CIRCLE),THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD , KURNOOL, KURNOOL DT 6. THE SUPERINTENDING ENGINEER OPERATION CIRCLE, THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD , ANANTAPUR, ANANTAPURDT 7. THE SUPERINTENDING ENGINEER OPERATION CIRCLE, THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD , NELLORE , NELLORE DT 8. THE SUPERINTENDING ENGINEER OPERATION CIRCLE, CENTRAL POWER DISTRIBUTION CORPORATION OF ANDHRA PRADESH LTD ,ONGOLE , ONGOLE DT 9. THE SUPERINTENDING ENGINEER OPERATION CIRCLE, ,THE EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD , VISAKHAPATNAM , VISAKHAPATNAM , AP 10. THE SUPERINTENDING ENGINEER OPERATION CIRCLE, THE EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD , RAJAMANDRI , EAST GODAVARI DT, AP ...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 a Writ, Order or Direction more, particularly one in the nature of Writ of Mandamus declaring the action of respondents in issuing G.O. Ms.No. 7 Energy (PowerII) Department dated 08-04-2022 where under the levy of electricity duty was increased from Rs. 0.06 Raise per unit to Rs. 1.00 PS on the energy sales made to the commercial and industrial consumers as illegal, arbitrary, and. contrary to law and consequently direct the respondents and their subordinates to adjust the refundable amount in the future consumption bills of the petitioners and to levy electricity duty @ Rs.0.06 Raise only from the petitioners service connections and to 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 and their subordinates not to disconnect the power supply to the service connections of the petitioners for recovery of electricity duty @ Rs. 1/- per unit in pursuance of G.O. Ms.No.7 Energy (Power—II) Department dated 08-04-2022, pending disposal of the Writ Petition and pass Counsel for the Petitioner(S): 1. K V UPENDRA GUPTA Counsel for the Respondent(S): 1. VENKATA RAMA RAO KOTA SC FOR APSPDCL 2. V V SATISH (SC for APEPDCL) 3. GP FOR SERVICES I 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. Page 5 of 6 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. 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.13150 OF 2025 Date :30.06.2025 TVN/IKN