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2025 DAILYLAW 22532 (AP)

TIRUMALA MILK PRODUCTS PRIVATE LTD v. THE STATE OF AP

WP/16435/2025 · 2025-07-09

Dhiraj Singh Thakur, R Raghunandan Rao

body2025

Judgment text

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APHC010320372025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE TENTH DAY OF JULY TWO THOUSANDAND TWENTYFIVE PRESENT HONOURABLE SRI DHIRAJ SINGH THAKUR, THE CHIEF JUSTICE AND THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO WRIT PETITION No: 16339 OF 2025 ALONG WITH W.P.Nos.16433. 16435, 16437, 16513 AND 16941 OF 2025 WRIT PETITION No: 16339 OF 2025 Between; 1. M/s. Alapati Pharma, Having its Unit at 467, Kurnool Road, Pernamitta, Ongole, Prakasam District, Andhra Pradesh- 5233002 Represented by Mr. Alapati Ramanjaneyulu With Service its Managing Partner Connection No. ONG2011. 2. M/s. Lakshmi Ganesh Granites, Having its Unit at Sy.No.24/1C2B, Jonnathali(V), Martur(M) Bapatia District, Andhra Pradesh-523301 Represented by its Proprietor Mr.Allam Chinna Pullaiah With Service Connection No. ONG2452. Sai Ganesh Granites, Having its Unit at Sy.No. 151/3, Jonnathali(V), Martur (M) Bapatia District, Andhra Pradesh-523301. Represented by its Proprietor Smt. Allam Venkata Lakshmi Service Connection No. ONG812. 3. M/s. With ...PETITIONERS AND 1. The State of Andhra Pradesh, Energy Department, Secretariat, Velagapudi, Amaravathi, Guntur District Rep. by its Principal Secretary. 2. Central Power Distribution Company of A P Ltd, Represented by its Managing Director Corporate Office, Beside Polytechnic College, ITI Road, Vijayawada. 3. The Senior Accounts Officer, APCPDCL Operation Circle, Bapatla. 4. The Senior Accounts Officer, APCPDCL Operation Circle, Ongole. ...RESPONDENTS praying that in the Petition under Article 226 of the Constitution of India circumstances stated in the affidavit filed therewith pleased to issue an the High Court may be appropriate Writ, Order or particularly one in the nature of WRIT OF MANDAMUS (a) Declaring that the of the Andhra Pradesh Electricity Duty Act Pradesh Electricity Duty (Amendment) Act, 2020 Duty (Amendment) Act, 2024 and amendment to section 3(1) 1939, as amended by the Andhra Andhra Pradesh Electricity Andhra Pradesh Electricity Duty (Second Amendment) Act, 2020 i IS unconstitutional by reason of excessive delegation and/or abdication by the Andhra Pradesh State Legislature of its essential legislative function and to strike down the same and (b) Declaring the section 7(1) of the Andhra Pradesh Electricity Duty Act. 1939 as amended by the Andhra Pradesh Electricity Duty unconstitutional and to strike down the (Second Amendment) Act, 2024 iIS same, (c) Declaring that the Andhra Pradesh Electricity Duty (Amendment) Act, 2024 (Act No. 10 of 2024) and void, and /or (d) Declaring that the Andhra (Second Amendment) Act, 2024 (Act No. (e) Declaring that the impugned notification , as null Pradesh Electricity Duty 23 of 2024) as null and void and /or in G.O.Ms.No.7, Energy (Power Ml) Department dated 08.04.2022 levying eiectricity duty the energy sales to industrial and at Re 1/- per unit on commercial consumers alone is vitiated by colourable exercise of power, statutory policy notifications of the Central gross overreach and interference with the Government and the exclusive State Electricity Regulatory Commission illegality, arbitrariness, hostile statutory power and function of the under a law enacted by Parliament unreasonableness, irrationality, discrimination and in violation of Article 14 of and to set aside the said notification, and (f) Declaring that G.O. Ms. No. 22 Energy (Power.lll) Department licensees to recover the consumers is vitiated by lack of power and ' the Constitution the impugned notification in dated 23.10.2023 according permission to the electricity duty from the jurisdiction with respect to the conditions imposed therein and thereby, and to notification and/or (g) Declaring that the aforesaid set aside the said notifications dated 08.04.2022 and 23.10.2023 are illegal and void for want of the Andhra Pradesh Electricity Duty (Amendment) any notification to bring Act 2020, into force as required by section 1(2) of the said Act; (h) refund the amounts collected the Respondents Consequently, directing the to towards Electricity Duty in terms of the impugned notifications and adjust the excess electricity duty paid in impugned Act(s) or in alternative the impugned GO(s) and impugned Act(s) in the present and terms of subsequent CC Bills against the service connection of the Petitioner Unit. lA 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 to stay the operation of the impugned notification in G.O.Ms.No.7, Energy (Power-Ill) Department dated 08.04.2022 and/or the impugned notification G.O. Ms. No. 22 Energy (Power.lll) Department dated 23.10.2023 and to Respondents from recovering any amount towards in nd & 3' restrain the 2 electricity duty in terms of the said impugned notifications and/or taking any coercive steps against the members of the Petitioner. Counsel for the Petitioners: M/s. CKR ASSOCIATES Counsel for the Respondent No.1: ADVOCATE GENERAL Counsel for the Respondent Nos.2 to 4; SRI V.V.SATISH, SC FOR APCPDCL APHC010315432025 WRIT PETITION No: 16433 OF 9()7fi Between: Tirumala Milk Products Private Ltd, Rep by it's, Assistant General Manager - Legal, S. Mukundh, S/o.Mr. Sukumar, Aged about 36 registered Office at New No 75/B Extension, Pooniammanmedu, Chennai - 600 110 And its factory at: Tirumala Milk Products Private Ltd., Kadivedu Village, Chillkur Mandal District. years, having its 200 Feet Ring Road, Tirumalai Nagar , Nellore ...PETITIONER AND 1. The State of Andhra Pradesh, Represented by its. Principal Secretary, Energy Department, Secretariat, Amaravathi. 2. Southern Power Distribution Company of Andhra Represented by its Chairman and Managing Director, Srinivasapuram, Tiruchanoor Road, Tirupati - 517 503. 3. Senior Accounts Officer(APSPDCL), OP. Circle Nellore Velagapudi Guntur District, Pradesh Limited, No. 19-13-65/A, District. ...RESPONDENTS praying that in the Petition under Article 226 of the Constitution of India circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order direction the nature of WRIT OF MANDAMUS - more particularly one in or (a) Declaring that the amendment to section 3(1) of the Andhra Pradesh Electricity Duty Act, 1939, as amended by section 3 of the of the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, IS unconstitutional by reason of excessive delegation and/or abdication by the Andhra Pradesh State Legislature of its essential legislative function and to strike down the same; and Declaring that the Andhra Pradesh Electricity Duty (Amendment) Act, 2024 (Act No.10 of 2024), as null and void., and/or. Alternatively, in the event of the Andhra Pradesh Electricity Duty (Amendment) Act, 2024, being held to be valid - declaring that the collection of Electricity Duty from the Petitioner company Rs.0.06/- per KWh as illegal and unconstitutional and consequently, direct the Respondents to refund the same along (b) at with interest at 12% per annum. Declaring that the impugned notification in G.O.Ms. No.7, Energy (Power-Ill) Department dated 08.04.2022 levying electricity duty at Re 1/- per unit on the energy sales to industrial and commercial consumers alone is vitiated by colourable exercise of power, gross overreach and interference with the statutory policy notifications of the Central Government and the exclusive statutory power and function of the State Electricity Regulatory Commission under a enacted by Parliament, illegality, arbitrariness, irrationality, violation of (i) law unreasonableness, hostile discrimination and in of the Constitution, and to set aside the said 14 Articles notification; and Declaring that the impugned notification in G.O. Ms. No. 22 Energy (Power. Ill) Department dated 23.10.2023 according permission to the licensees to recover the electricity duty from the consumers is vitiated by lack of power and jurisdiction with respect to the conditions imposed therein and thereby, and to set aside the said notification; and/or Declaring 23.10.2023 are illegal and void for want of any notification to bring the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, into force as required by section 1 (2) of the said Act. (ii) that the aforesaid notifications dated 08.04.2022 and (c) (d) Consequently, directing the Respondents to refund the amounts collected towards Electricity Duty in terms of the impugned notification or in alternative adjust the excess electricity duty paid in terms of the impugned GO(s) in the present and subsequent CC Bills against the service connection of the Petitioner Unit; lA 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 to stay the operation of the Andhra Pradesh Electricity Duty (Amendment) Act, 2024 and the impugned notification in G.O.Ms.No.7. Energy (Power-Ill) Department dated 08.04.2022 and/or the impugned notification in G.O. Ms. No. 22, Energy (Power.lll) Department dated 23.10.2023 and to restrain the 2nd ^ ^rd Respondents from recovering any amount towards electricity duty terms of the said impugned notifications and/or taking any steps against the members of the Petitioner. Counsel for the Petitioner: SRI BONDILI RAVIKIRAN SINGH Counsel for the Respondent Nos.1 & 3; ADVOCATE GENERAL Counsel for the Respondent No.2; SRI VENKATA RAMA RAO KOTA SC FOR APSPDCL APHC010315422025 in WRIT PETITION No: 16435 OF 2025 Between: Tirumala Milk Products Private Ltd, Rep by its Assistant General Manager Legal, S. Mukundh, S/o Mr. Sukumar, Aged about 36 years, having its registered office at New No: 75/B, 200 Feet Ring Road, Tirumalai Nagar Extension Pooniammanmedu, Chennai - 600 110 And its factory at: Tirumala Milk Products Private Ltd., Singavaram Village, Denduluru Mandal West Godavari District - 517 432. ...PETITIONER AND The State of Andhra Pradesh, Represented by its Principal Secretary, Energy Department, Secretariat, Velagapudi, Guntur District.At Amaravathi. 2. Eastern Power Represented by its Chairman and Managing Director, No. 50-27-5/1, TPT Colony, Seethammadhara, Visakhapatnam, Andhra Pradesh - 530 1. Distribution Company of Andhra Pradesh Limited, 013. 3. Senior Accounts Officer(APSPDCL), OP. Circle West Godavari District. ...RESPONDENTS Article 226 of the Constitution of India praying that in the the affidavit filed therewith, the High Court may be appropriate Writ, Order or direction, more particularly one Petition under circumstances stated in pleased to issue an in the nature of WRIT OF MANDAMUS - the amendment to section 3(1) of the Andhra Declaring that Electricity Duty Act, 1939, as amended by section 3 of the of the Pradesh Electricity Duty (Amendment) Act, 2020, (a) IS Andhra unconstitutional by reason of excessive delegation and/or abdication Andhra Pradesh State Legislature of its essential legislative by the function and to strike down the same; and (b) Declaring that the Andhra Pradesh Electricity Duty (Amendment) Act, 2024 (Act No. 10 of 2024), as null and void., and/or event of the Andhra Pradesh Duty 2024, being held to be valid - declaring that the Alternatively, in the (Amendment) Act collection of Electricity Duty from the Petitioner Rs.0.06/- per KWh as unconstitutional direct the Respondents to refund the illegal, and same along with interest at 12% per annum. (c) Declaring that the impugned notification in G.O.Ms, No.7, Energy (Power-Ill) Department dated 08.04.2022 levying electricity duty 1/- per unit on the energy sales to industrial and consumers alone is vitiated by colourable exercise of overreach and interference with the statutory policy notifications of the Central Government and the exclusive statutory power and function of the State Electricity Regulatory Commission under a law enacted by Parliament, illegality, arbitrariness, irrationality hostile discrimination and in violation of Articles 14 of the Constitution and to set aside the said notification; and (d) Declaring that the impugned notification in G.O. Ms. No. 22 Energy (Power.lll) Department dated 23.10.2023 according permission to the licensees to recover the electricity duty from the consumers is vitiated by lack of power and jurisdiction with respect to the conditions imposed therein and thereby, and to set aside the said notification and/or (e) Declaring that the aforesaid notifications dated 08.04.2022 and 23.10.2023 are illegal and void for want of any notification to bring the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, into force as required by section 1 (2) of the said Act. (f) Consequently, directing the Respondents to refund the amounts collected towards Electricity Duty in terms of the impugned notification or in alternative adjust the excess electricity duty paid in terms of the impugned GO(s) in the present and subsequent CC Bills against the service connection of the Petitioner Unit. at Re lA 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 to stay the operation of the Andhra Pradesh Electricity Duty (Amendment)Act, 2024 and the impugned notification in G.O.Ms.No.7. Energy (Power-Ill) Department dated 08.04.2022 and/or the impugned notification in G.O. Ms. No. 22, Energy (Power.lll) Department dated 23.10.2023 and to restrain the 2nd & 3rd Respondents from recovering any amount towards electricity duty in terms of the said impugned notifications and/or taking any coercive steps against the members of the Petitioner, and/or pass such other or Counsel for the Petitioner: SRI BONDILI RAVIKIRAN SINGH Counsel for the Respondent Nos.1, 3: ADVOCATE GENERAL Counsel for the Respondent No.2: SRI K.VENKATA RAMA RAO, SC FOR APSPDCL APHC010315452025 WRIT PETITION No: 16437 OF 2025 Between: Tirumala Milk Products Private Ltd, Rep by its Assistant General Manager - Legal, S. Mukundh S/o. Mr. Sukumar, Aged about 36 years, having its registered office at New No- 75/B Extension Pooniammanmedu, Chennai-600 110 And its factory at; Tirumala Milk Products Private Ltd., Pasupathuru Village, Shivadi Post, Gangavaram Mandal, Chittoor District - 517 432. 200 Feet Ring Road, Tirumalai Nagar ...PETITIONER AND The State of Andhra Pradesh, Represented by its. Principal Secretary Energy Department, Secretariat. Velagapudi Guntur District at Amaravathi. 2. Southern Power Distribution Company of Andhra Pradesh Limited, Represented by its Chairman and Managing Director, No. 19-13-65/A, Srinivasapuram, Tiruchanoor Road, Tirupati - 517 503. 3. Senior Accounts Officer(APSPDCL), OP. Circle Chittoor District. ...RESPONDENTS 1. 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 an appropriate Writ, Order or direction, more particularly one in the nature of WRIT OF MANDAMUS - Declaring that the amendment to section 3(1) of the Andhra Pradesh Electricity Duty Act, 1939, as amended by section 3 of the of the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, is unconstitutional by reason of excessive delegation and/or abdication by the Andhra Pradesh State Legislature of its essential legislative function and to strike down the same and Declaring that the Andhra Pradesh Electricity Duty (Amendment) Act, 2024 (Act No. 10 of 2024), as null and void., and/or. Alternatively, in the event of the Andhra Pradesh Electricity Duty (Amendment) Act, 2024, being held to be valid - declaring that the collection of Electricity Duty from the Petitioner company at Rs.0.06/- per KWh as illegal, and unconstitutional and consequently, direct the Respondents to refund the same along with interest at 12% per annum. Declaring that the impugned notification in G.O.Ms. No.7, Energy (Power-Ill) Department dated 08.04.2022 levying electricity duty at Re 1/- per unit on the energy sales to industrial and commercial consumers alone is vitiated by colourable exercise of power, gross overreach and interference with the statutory policy notifications of the Central Government and the exclusive (a) (b) (c) statutory power and function of the State Electricity Regulatory Commission under a law enacted by Parliament, illegality, arbitrariness. irrationality, discrimination and in violation of Articles 14 of the Constitution unreasonableness hostile and to set aside the said notification; and Declaring that the impugned notification in G.O. Ms. No. 22 Energy (Power. Ill) Department dated 23.10.2023 according (d) permission to the licensees to recover the electricity duty from the consumers is vitiated by lack of power and jurisdiction with respect to the conditions imposed therein and thereby, and to set aside the said notification; and/or Declaring that the aforesaid notifications dated 08.04.2022 and 23.10.2023 are illegal and void for want of any notification to bring the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, into force as required by section 1 (2) of the said Act. Consequently, directing the Respondents to refund the amounts collected towards Electricity Duty in terms of the impugned notification or in alternative adjust the excess electricity duty paid in terms of the impugned GO(s) in the present and subsequent CC Bills against the service connection of the Petitioner Unit. (e) (f) lA 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 to stay the operation of the Andhra Pradesh Electricity Duty (Amendment) Act, 2024 and the impugned notification in G.O.Ms.No.7. Energy (Power-Ill) Department dated 08.04.2022 and/or the impugned notification in G.O. Ms. No. 22, Energy (Power.lll) Department dated 23.10.2023 and to restrain the 2nd 3rd Respondents from recovering any amount towards electricity duty in terms of the said impugned notifications and/or taking any coercive steps against the members of the Petitioner. Counsel for the Petitioner: SRI BONDILI RAVIKIRAN SINGH FOR APSPDCL Counsel for the Respondent Nos.1, 3: ADVOCATE GENERAL Counsel for the Respondent No.2; SRI VENKATA RAMA RAO KOTA SC APHC010321992025 WRIT PETITION No: 16513 OF Between: M/s. Linde India Limited., Having its Taratala Road Kolkatta -88, And having its site office at: registered office at P-43, Oxygen House, Linde India Limited, Sy No.87, APIIC Chinnapandur (Vg). Varadaiahpalem (M). Tirupati District-517541 Plarit Code- 2160 (Linde) Rep. by its Authorized Signatory, B.S.Anuradha. ...PETITIONER AND 1. state of Andhra Pradesh, Energy Department, Secretariat, Amaravathi, Guntur District, Rep. by its Principal Secretary 2. Southern Power Distribution Company of Andhra Pradesh (APSPDCL), Rep by its Managing Director, Tiruchanur Kesavayana Gunta, Tirupati, Tirupati District. Velagapudi, Ltd road, ...respondents Petition under Article 226 of the circumstances stated i pleased to issue in the nature of WRIT OF MANDAMUS- Constitution of India praying that in the in the affidavit filed therewith, the High Court an appropriate Writ, Order may be or direction, more particularly one (a) Declaring that the amendment Pradesh Electricity Duty Act, 1939, Pradesh Electricity Duty i Pradesh Electricity Duty (Amendment) Pradesh to section 3(1) of the Andhra as amended by the Andhra (Amendment) Act, 2020, Andhra Act, 2024 and Andhra Electricity Duty (Second Amendment) Act, 2020 is unconstitutional by reason of excessive delegation and/or abdication by the Andhra Pradesh State Legislature of its essential legislative function and to strike down the same; and Declaring the section 7(1) of the Andhra Pradesh Electricity Duty Act, 1939, as amended by the Andhra Pradesh Electricity Duty (Second Amendment) Act, 2024 is unconstitutional and to strike down the same; and Declaring that the Andhra Pradesh Electricity Duty (Amendment) Act, 2024 (Act No. 10 of 2024), as null and void, and /or d) Declaring that the Andhra Pradesh Electricity Duty (Second Amendment) Act, 2024 (Act No. 23 of 2024) as null and void, and/or (b) (c) Declaring that the impugned notification in G.O.Ms.No.7, Energy (Power-Ill) Department dated 08.04.2022 levying electricity duty on the energy sales to industrial and (e) at Re 1/- per unit commercial consumers alone is vitiated by colourable exercise of power, gross overreach and interference with the statutory policy notifications of the Central Government and the exclusive statutory power and function of the State Electricity Regulatory Commission under a law enacted by Parliament, illegality, irrationality, unreasonableness, hostile discrimination and in violation of Articles 14 of the Constitution, and to set aside the said notification; and Declaring that the impugned notification in G.O. Ms. No. 22 Energy (Power.Ill) Department dated 23.10.2023 according permission to the licensees to recover the electricity duty from the consumers is vitiated by lack of power and jurisdiction with respect to the conditions imposed therein and thereby, and to set aside the said notification; and/or Declaring that the aforesaid notifications dated 08.04.2022 and 23.10.2023 are illegal and void for want of any notification to arbitrariness. (f) (g) bring the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, into force as required by section 1 (2) of the said Act; Consequently, directing the Respondents to refund the amounts collected towards Electricity Duty in terms of the impugned notifications and impugned Act(s) or in alternative adjust the excess electricity duty paid in terms of the impugned GO(s) and impugned Act(s) in the present and subsequent CC Bills against the service connection of the Petitioners Units. (h) lA 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 to stay the operation of the impugned notification in G.O.Ms.No.7, Energy (Power-Ill) Department dated 08.04.2022 and/or the impugned notification in G.O. Ms. No. 22 Energy (Power.lll) Department dated 23.10.2023 and to restrain the 2^"^ & 3'^'^ Respondents from recovering any coercive steps amount towards electricity duty in terms of the said impugned notifications and/or taking any coercive steps against the Petitioner company. Counsel for the Petitioner: SRI V.VINOD K REDDY Counsel for the Respondent No.1: ADVOCATE GENERAL Counsel for the Respondent No.2: SRI VENKATA RAMA RAO KOTA, SC FOR APSPDCL APHC010336672025 WRIT PETITION No: 16941 OF 2025 Between: 1. M/s. Sri Siva Gayatri Rice Industries, Rep., by its managing partner, Sri Thummalapalli Srinivas, S/o.Sri Arjuna Rao, Aged about 44 years, R/o. H.No.9-13/4, Main Road, Penugonda Mandai, Vadali Village, West Godavari District. Service Connection No.ELR1455 2 M/s Vijaya Food Products, Rep., by its Managing partner, Situtated at , d.No,1-72, Main Road, Itempudi Village, Iragavaram Pappu Satyanarayana Reddy, S/o D.No.1-72, Main Road, R.S.N0.9/4P Mandal, West Godavari District. Sri , R/o. West Godavari District. Service reddy. Aged about 82 years Venkata Itempudi village, Iragavaram Connection No.ELR1464 Mandal, ...PETITIONERS AND Andhra Pradesh, Energy Department, Secretariat, Velagapudi, District. Rep. by its Principal Secretary, of Andhra Pradesh Limited, Director, P&T Colony, 1. State of Amaravathi, Guntur Power Distribution Company 2. The Eastern Rep. by its Chairman Seethammadhara, and Managing Visakhapatnam-530020. ...RESPONDENTS of the constitution of India praying that in the therewith, the High Court may be Petition under Article 226 circumstances stated in the affidavit filed appropriate Writ, Order or direction more particularly one pleased to issue an in the nature of WRIT OF MANDAMUS - that the amendment to section 3(1) of the Andhra amended by section 3 of Declaring (a) Electricity Duty Act, 1939, as of the Andhra Pradesh Pradesh Electricity Duty (Amendment) Act, the of excessive delegation unconstitutional by reason 2020, is and/or abdication by the Andhra Pradesh State Legislature of its strike down the same, and in G.O.Ms.No.7, Energy essential legislative function and to that the impugned notification in Declaring (Power-111) Department dated 08 at Re 1/- per (b) 04.2022 levying electricity duty to industrial and the energy sales alone is vitiated by unit on commercial consumers power, gross notifications statutory power colourable exercise of overreach and interference with the statutory policy Government and the exclusive of the Central and function of the State Electricity Regulatory Commission under arbitrariness, discrimination and i a law enacted by Parliament, Irrationality, illegality, hostile Constitution, unreasonableness, in violation of Articles 14 of the and to' set aside the said notification; and (c) Declaring that the impugned notification in G.O. Ms No 22 Energy (Power-Ill) Department dated 23,10.2023, according recover the electricity duty from the of power and jurisdiction with imposed therein and thereby, and to set : and/or permission to the licensees to consumers is vitiated by lack respect to the conditions i aside the said notification; Declaring that the aforesaid 23.10.2023 (d) notifications dated 08.04.2022 and are illegal and void for want of any notification to bring Electricity Duty (Amendment) Act, required by section 1(2) of the the Andhra Pradesh 2020, into force as said Act; (e) And consequently, direct the respondents to refund the excess adiust th» electricity duty or in alternative to a4ust the excess electricity duty paid in terms of the impugned GO s and notifications for the subseguent bills against the enrI connections of the petitioner's unit i.e. senrice NO.ELR1455 and No. amounts collected towards connection bearing ELR 1464. lA No: 1 OF 9noc Petition under Section in the affidavit filed i stay the operation 151 CPC praying that in the cicircumstances stated in support of the petition, the High Court niay be pleased to of the impugned notification i 08.04.2022 and/or G-O.Ms.No.7, Energy the impugned notification in dated 23.10.2023 in (Power-Ill) Department dated G.O.Ms.No.22 Energy (Power.lll) Department restrain the and to duty taking any coercive steps respondents from in terms of the said i recovering any amount towards electricity impugned notifications and/or against the Petitioners. Counsel for the Petitioners: SRI KANAKALA DEVI PRASANNAKUMAR -Counsel for the Respondent No.1: ADVOCATE GENERAL Counsel for the Respondent No.2: SRI V.V.SATISH, SC FOR APEPDCL The Court made the following: COMMON ORDER IN THE HIGH COURT OF ANDHRA AT AMARAVATI PRADESH APHC010320372025 Bench Sr.No;-11 to 16 WRIT PETITION NO: 16339 of 2025 W.P.Nos.16433, 16435 [3446] along with , 16437, 16513 and 16941 of 2025 W^o.16339 of Alapati Pharma and others ■ Petitioners Vs. The State of Andhra Pradesh and others • Respondents ********** Advocate for Petitioners CKR Associates (in WP No 2025) IVII. Boridiii Raviki WP.No.16433, 16435 & 2025) Mr. VVinod K Reddy (in WP.No 16513 of 2025) Mr. Kanakala Devi Prasannakumar WP.No.16941 of 2025) Advocate General .16339 of !ra (5 16437 of (in Advocate for Respondents CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN ■ 10th July 2025 RAO date P C ; The issue in the order passed by this 26.06.2025. present petitions i - IS squarely covered by in W.P.No.29672 of 2023 a common Bench i and batch, dated 2 HCJ & RRR, J WP_16339_2025 & batch 2. Following the aforesaid order and for the reasons recorded therein, these Writ Petitions are also disposed of in terms thereof. No costs. Pending miscellaneous applications, if any, shall stand closed Sd/- U SRI DEVI ASSISTANT REGIS-FRAR //TRUE COPY// SE OFFICER To i 1. The Principal Secretary, Energy Department, State of Andhra Pradesh Secretariat, Velagapudi, Amaravathi, Guntur Djstrict. 2. The Managing Director Corporate Office, Central Power Distribution Company of A.P Ltd, Vijayawada. Beside Poivtechnir r'nilocto IT! i ^ ^ . 3. The Senior Accounts Officer, APCPDCL Operation Circle, Bapatla 4. The Senior Accounts Officer, APCPDCL Operation Circle, Ongole. 5. The Chairman & Managing Director, Southern Company of Andhra Pradesh Limited Tiruchanoor Road, Tirupati - 517 503. Power Distribution 19-13-65/A, Srinivasapuram, 6. The Senior Accounts Officer(APSPDCL), OP.Circle Nellore 7. The Chairman and Managing Director District. Eastern Power Distribution No. 50-27-5/1, TPT Colony, - 530 013. Officer(APSPDCL), OP.Circle West Godavari Company of Andhra Pradesh Limited, Seethammadhara, Visakhapatnam, Andhra Pradesh 8. The Senior Accounts District. 9. The Senior Accounts Officer(APSPDCL), OP, Circle Chittoor District, The Managing Director, Southern Power Distribution Company Andhra Pradesh Ltd (APSPDCL), Tiruchanur Gunta, Tirupati, Tirupati District. 10. of Road, Kesavayana 11. The Chairman and Managing Director, Eastern Power Distribution Company of Andhra Pradesh Limited, P&T Colony, Seethammadhara, Visakhapatnam-530020. The Senior Accounts Officer 12. APCPDCL Operation Circle, Bapatla. 13. The Senior Accounts Officer, APCPDCL Operation Circle, Ongole. 14. One CC to M/s. CKR Associates, Advocate [OPUC] One CC to Sri Bondili Ravikiran Singh, Advocate One CC to Sri V.Vinod K Reddy, Advocate [OPUC] One CC to Sri Kanakala Devi 15. [OPUC] 16. 17. Prasanna Kumar, Advocate [OPUC] 18. Two CCs to Advocate General, High Court of Andhra Pradesh, rni IT! ■ j 19. Two CCs to GP for Energy, High Court of Andhra Two CD Copies. Pradesh [OUT] 20. gi HIGH COURT DATED: 10/07/2025 COMMON ORDER WP No.16339 OF 2025 Mf o M ^ Along with W.P.Nos.16433, 16435, 16437 16513 & 16941 of 2025