APHC010294952025 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: 15565/2025 Between: M/s Visakha Solvents Limited, ...PETITIONER AND State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. HANUMANTHA RAO BACHINA Counsel for the Respondent(S): 1. GP FOR ENERGY The Court made the following: ORDER The above writ petition is filed to declare the action of respondents in issuing G.O.Ms.No.7 Energy (Power-III) Department dated 08.04.2022, whereunder the levy of Electricity Duty was increased from 0.06 paise per unit to Rs.1.00 paise on the energy sales made to the commercial and industrial consumers, as illegal and arbitrary. 2. At the hearing, learned counsel 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 and batch dated 26.06.2025. 3. The Division Bench of this Court in W.P.No.29672 of 2023 and batch dated 26.06.2025, held thus: “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. 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. In view of 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 and batch dated 26.06.2025. No order as to costs. 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 and batch dated 26.06.2025 to this order. As a sequel, pending miscellaneous petitions, if any, shall stand closed. _____________________ SUBBA REDDY SATTI, J PVD