APHC010317002025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] THURSDAY, THE THIRD DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 16057/2025 Between: 1. M/S AKHSAYA GRAND, (SC NO 1122050000406093) D.NO - 14-37- 16/2, NEAR CENTURY CLUB, GOKHALE ROAD, MAHARANIPETA, VISAKHAPATNAM,530002 REP. BY ITS GENERAL MANAGER, SRI PATNALA SRINIVASA RAO S/O SHRI PATNALA VENKATARAMANA AGED 52 YEARS 2. M/S ADITYA SPICE INDUSTRIES, (SC NO ONG2789) MUTRASUPALEM,PONNALURU, PRAKASAM DISTRICT REP. BY ITS MANAGING PARTNER, SHRI KONJETI RAVI KUMAR S/O PEDA VENKATESWARULU, AGED 51 YEARS 3. M/S HOTEL GVR PRIME, (SC NO 1122300049602) D.NO.59/8/1, 00- GUNTUR-D8, GUNTUR, 522002 REP. BY ITS PROPRIETOR, SHRI KONAKANCHI KRISHNA TEJA S/O VEERANJANEYULU, AGED 25 YEARS 4. M/S HOTEL GVR PRIME, (SC NO 1111400300647) D.NO.59/8/1, 00- GUNTUR-D8, GUNTUR, 522002 REP. BY ITS PROPRIETOR, SHRI KONAKANCHI KRISHNA TEJA S/O VEERANJANEYULU, AGED 25 YEARS 5. M/S HOTEL GVR PRIME, (SC NO 1134200391072) D.NO.59/8/1, 00- GUNTUR-D8, GUNTUR, 522002 REP. BY ITS PROPRIETOR, SHRI KONAKANCHI KRISHNA TEJA S/O VEERANJANEYULU, AGED 25 YEARS 6. M/S HOTEL GVR PRIME, (SC NO 1111400301939) D.NO.59/8/1, 00- GUNTUR-D8, GUNTUR, 522002 REP. BY ITS PROPRIETOR, SHRI SRS,J W.P.No.16057 of 2025 KONAKANCHI KRISHNA TEJA S/O VEERANJANEYULU, AGED 25 YEARS 7. M/S HOTEL MADHAVI ELITE, (SC NO 1111100117732) GUNTURUVARI THOTA,00-GUNTUR-D3,GUNTUR,PIN 522002 REP. BY ITS PROPRIETOR, SHRI PALNATI SRINIVASA REDDY S/O VENKATA REDDY, AGED 44 YEARS ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, ENERGY DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI - 522 237, GUNTUR DISTRICT. 2. EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LIMITED, (APEPDCL), P ANDT COLONY, SEETHAMMADHARA, VISAKHAPATNAM - 530 013, REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR. 3. THE SUPERINTENDING ENGINEER, (OPERATION CIRCLE), THE EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD (APEPDCL), VISAKHAPATNAM DISTRICT. 4. CENTRAL POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LIMITED, (APCPDCL), CORPORATE OFFICE, BESIDE GOVERNMENT POLYTECHNIC, ITI ROAD, VIJAYAWADA, KRISHNA DISTRICT, REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR. 5. THE SUPERINTENDING ENGINEER, (OPERATION CIRCLE), THE CENTRAL POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD (APCPDCL), GUNTUR. ...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 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 (Power - II) Department dated 08-04-2022 whereunder the levy of electricity duty was increased from Rs. 0.06 Raise per unit to Rs. 1/- on the energy sales made to the commercial and industrial consumers SRS,J W.P.No.16057 of 2025 and the consequential action of the respondents and their subordinates in seeking to levy electricity duty at the enhanced rate from the service connections of the petitioners as illegal, arbitrary and contrary to the statutory provisions and issue a direction to the respondents and their subordinates not to levy the electricity duty at the enhanced rate from the petitioners service connections and adjust the refundable amount in the future consumption bills of the petitioners and to levy electricity duty @ Rs.0.06 paise only from the petitioners service connections 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 may be 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-ll) Department dated 08.04.2022 by permitting the petitioners to pay the electricity duty @ Rs.0.06 paise per unite (KWH), pending disposal of the writ petition and pass Counsel for the Petitioner(S): 1. SRAVAN KUMAR NAIDANA Counsel for the Respondent(S): 1. 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. Page 4 of 6 SRS,J W.P.No.16057 of 2025 3. The Division Bench of this Court in W.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. 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 SRS,J W.P.No.16057 of 2025 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 annexe 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 : 03.07.2025 TVN SRS,J W.P.No.16057 of 2025 286 THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.16057 OF 2024 Date : 03.07.2025 TVN