APHC010319492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (SPECIAL ORIGINAL JURISDICTION) TUESDAY,THE FIRST DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 15941 OF 2025 Between: 1.M/S Trinath Industries Pvt Ltd (TPT 3027) Sri City. Tirupathi Dt Rep. by its Manager Gummidipudu Balaram S/0 Subramanyam Age: 33 2.M/s Bathula Builders and Developers Pvt Ltd (KNL 1122) Military Colony Village .Kurnool Rep. by its Authorized Signatory B Nagarjuna Reddy S/0 Venkata Subba Reddy Age: 38 (SC 7231127000044) Sajjaladinna , 3.M/s R Krishnakanth Tadipatri.Ananthapur Dt Rep. by its Proprietor R Krishnakanth S/0 Chinna Yelliah Age; 37 (SC 7231127001331) Sajjaladinna 4.M/s G Maheshwaramma Tadipatri Rep. by its Proprietor G Maheshwaramma W/0 Peddireddy Age: 44 5.M/s Sitara Slabs (SC 7231127002034) Sajjaladinna , Tadipatri Rep. by its Proprietor Y Fizuddin S/0 Rafiuddin Age: 54 6.M/s Shamshad Begam (SC7231127002035)Sajjaladinna , Tadipatri Rep. by its Proprietor Shamshad Begam S/0 Fizuddin Age; 49 7.M/s B Ramanamrna ( SC 7231127001554) Sajjaladinna , Tadipatr Rep. by its Proprietor B Ramanamrna S/0 Venugopal Reddy Age: 45 8.M/s K Rani ( SC 7231127001817) Sajjaladinna , Tadipatr Dt Rep. by its Proprietor K Rani S/0 Venkata Rami Reddy Age: 33 u 9.M/S O Nagaveni (SC 7231127001530) Sajjaladinna , Tadipati Rep oy Its Proprietor O Nagaveni S/0 RajagopalReddy Age; 37 10.M/S K Vijayalakshmi (SC 7231127001816) Sajjaladinna . Tadipati ^ Rep. by its Proprietor K Vijayalakshmi W/0 Raghunatha Reddy Age: ' 36 , 11.M/s Sri Vishnu Granites (SC 7231129001343) Sajjaladinna , ^ Tadipati Rep. by its Proprietor K Janakamma W/0 Rama Chandra Reddy Age; 55 12.M/S M Leelavathi ( SC 7231129000950) Sajjaladinna . Tadipati Rep. by its Proprietor M Leelavathi W/0 Sudarshan Reddy Age: 51 13.M/S. M Choudappa ( SC 7231127000260) Sajjaladinna , Tadipati Rep. by its Proprietor M Choudappa S/0 Ranganna Age: 59 14.M/S.A Rammohan Reddy ( SC 7231127000840) Pidugurala Rep. by its Proprietor A Rammohan Reddy S/0 Anki Reddy Age: 59 15.M/S Sri RadhaKrishna Marbles (SC 8221201008320) Dhone Road.Bethamcherla ,Kurnool Dt Rep. by its Proprietor Mohan S/0 Venkateswarlu Age: 48 16.M/s Kanchikacherlla, Krishna Dt Rep. by its Authorized Signatory G Venkata Naga Siva Prasad S/0 Nagabhushan Rao Age: 42 17.M/S Hitech Corporation Ltd ( VSP 1769) Pudi.Ramballi Mandal.Achuthapuram, Visakhapatnam Signatory A Rami Reddy S/0 A Bikshala Reddy Age: 51 18.M/S Ganapathi Stone Crushes ( SKL 539) Thottada Village. Polanki Mandal .Srikakulam Dt Rep. by its Proprietor G Hemasundar Rao S/0 Srinivasa Rao Age: 44 G Murali Yellamanchali Cold Storage ( VJA 3475) Keesara Rep. by its Authorized 5 19/ M/s Sree Laxmi Agros LLP(ATP1235) Konakondla Village VajYakarur(M), Anantapur (dist), Managing partner Ms.C.Shalini Chowdary(41 years) w/o Challa Suresh Naidu Petitioners And 1.State of Andhra Pradesh, Energy department, Velagapudi, Amaravati . Guntur Dist. A.P.Represented by its Principal Secretary. 2.The Southern Power Distribution company of Andhra Pradesh Ltd , Renigunta Road,Tirupati,Tirupati Dt 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 53O013 S.The Superintending Engineer,(Operation circie),The Southern Power Distribution company of Andhra Pradesh Ltd , Tirupathi, Tirupathi Dt O.The Superintending Engineer,(Operation circle),The Southern Power Distribution company of Andhra Pradesh Ltd , Anantapur, AnantapurDt T.The Superintending Engineer,(Operation circle),The Southern Power Distribution company of Andhra Pradesh Ltd , Kurnool, Kurnool Dt S.The Superintending Engineer,(Operation circle) Central Power Distribution Corporation of Andhra Pradesh Ltd ,Vijayawada Secretariat, Krishna Dt 9.The Superintending Engineer,(Operation circle),The Eastern Power Distribution company of Andhra Pradesh Ltd , Visakhapatnam, AP 10.The Superintending Engineer,(Operation circle),The Eastern Power Distribution company of Andhra Pradesh Ltd , Srikakulam, Srikakulam Dt, AP Respondents 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 where under the levy of electricity duty was increased from Rs.0.06 Paise 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 Paise only from the petitioners service connections. 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 direct the respondents and their subordinates not to disconnect the 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. power Counsel for the Petitioners: SRI K V UPENDRA GUPTA Counsel for the Respondent{S) No.1,2: GP FOR ENERGY Counsel for the Respondent(S) No.3,4,8,9,10: SRI V V SATISH (SC FOR APEPDCL) Counsel for the Respondent(S) No.5 to 7: SRI K V RAMA RAO ( SC FOR APSPDCL) The Court made the following: ORDER APHC010319492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] TUESDAY, THE FIRST DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 15941/2025 Between: 1. M/S TRINATH INDUSTRIES PVT LTD, (TPT 3027) SRI CITY, TIRUPATHI DT REP. BY ITS MANAGER GUMMIDIPUDU BALARAM S/0 SUBRAMANYAM AGE 33 2. M/S BATHULA BUILDERS AND DEVELOPERS PVT LTD, (KNL 1122) MILITARY COLONY VILLAGE .KURNOOL REP. BY ITS AUTHORIZED SIGNATORY B NAGARJUNA REDDY S/0 VENKATA SUBBA REDDY AGE 38 3. M/S R KRISHNAKANT, TADIPATRI.ANANTHAPUR DT REP. BY ITS PROPRIETOR R KRISHNAKANTH S/0 CHINNA YELLIAH AGE37 (SC 7231127000044) SAJJALADINNA 4. M/S G MAHESHWARAMMA, TADIPATRI REP. BY ITS PROPRIETOR PEDDIREDDY AGE 44 G MAHESHWARAMMA 7231127001331) SAJJALADINNA, W/0 (SC 5. M/S SITARA SLABS (SC 7231127002034), SAJJALADINNA , BY ITS PROPRIETOR Y FIZUDDIN S/0 TADIPATRI REP. RAFIUDDIN AGE 54 6. M/S SHAMSHAD BEGAM, (SC 7231127002035) SAJJALADINNA , TADIPATRI REP. BY ITS PROPRIETOR SHAMSHAD BEGAM S/0 FIZUDDIN AGE 49 7. M/S B RAMANAMMA, ( SC 7231127001554) SAJJALADINNA , REP. BY ITS PROPRIETOR B RAMANAMMA S/0 VENUGOPAL REDDY AGE 45 TADIPATR 8. M/S K RANI, ( SC 7231127001817) SAJJALADINNA , TADIPATR DT REP. BY ITS PROPRIETOR K RANI S/0 VENKATA RAMI REDDY AGE 33 9. M/S O NAGAVENI, (SC 7231127001530) SAJJALADINNA , TADIPATI REP. BY ITS PROPRIETOR O NAGAVENI S/0 RAJAGOPALREDDY AGE 37 10.M/S K VIJAYALAKSHMI, (SC 7231127001816) SAJJALADINNA TADIPATI REP. BY ITS PROPRIETOR K VIJAYALAKSHMI W/0 RAGHUNATHA REDDY AGE 36 11.M/S SRI VISHNU GRANITES, (SC 7231129001343) SAJJALADINNA , TADIPATI REP. BY ITS PROPRIETOR K JANAKAMMA W/0 RAMA CHANDRA REDDY AGE 55 12.M/S M LEELAVATHI, ( SC 7231129000950) SAJJALADINNA REP. BY ITS PROPRIETOR M LEELAVATHI W/0 SUDARSHAN REDDY AGE 51 13.M/S. M CHOUDAPPA, ( SC 7231127C00260) SAJJALADINNA , TADIPATI RANGANNA AGE 59 TADIPATI REP. BY ITS PROPRIETOR M CHOUDAPPA S/0 14.M/S.A RAMMOHAN REDDY, ( SC 7231127000840) .PIDUGURALA REP. BY ITS PROPRIETOR A RAMMOHAN REDDY S/0 ANKI REDDY AGE 59 15.M/S SRI RADHAKRISHNA MARBLES, (SC 8221201008320) DHONE ROAD.BETHAMCHERLA .KURNOOL DT REP. BY ITS PROPRIETOR G MURALI MOHAN S/0 VENKATESWARLU AGE 48 16. M/S YELLAMANCHALI COLD STORAGE ( VJA 3475), KEESARA, KANCHIKACHERLLA, KRISHNA DT REP. BY ITS AUTHORIZED SIGNATORY G NAGABHUSHAN RAO AGE 42 VENKATA NAGA SIVA PRASAD S/0 17.M/S HITECH CORPORATION LTD ( VSP 1769), PUDI.RAMBALLI MANDAL.ACHUTHAPURAM, VISAKHAPATNAM REP. BY ITS AUTHORIZED SIGNATORY A RAMI REDDY S/0 A BIKSHALA REDDY AGE 51 18..M/S GANAPATHI STONE CRUSHES, (SKL 539) THOTTADA VILLAGE, POLANKI MANDAL .SRIKAKULAM DT REP. BY ITS PROPRIETOR G HEMASUNDAR RAO S/0 SRINIVASA RAO AGE 44 19.M/S SREE LAXMI AGROS LLP(ATP1235), KONAKONDIA VILLAGE VAJRAKARLIR(M), ANANTAPUR (DIST), MANAGING PARTNER MS.C.SHALINI CHOWDARY(41 YEARS) W/0 CHALLA SURESH NAIDU ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, ENERGY DEPARTMENT SECRETARIAT, VELAGAPUDI, AMARAVATI A.P.REPRESENTED BY ITS PRINCIPAL SECRETARY. 2. THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD, , RENIGUNTA ROAD,TIRUPATI,TIRUPATI DT 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, DIRECTOR, CORPORATE OFFICE NEAR GURUDWARA P AND T COLONY .SEETHAMMADHARA VISAKHAPATNAM 530013 GUNTUR DIST. REP. BY CHAIRMAN AND MANAGING 5. THE SUPERINTENDING ENGINEER, (OPERATION CIRCLE),THE DISTRIBUTION COMPANY OF ANDHRA SOUTHERN POWER PRADESH LTD , TIRUPATHI, TIRUPATHI D 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 , KURNOOL, KURNOOL DT 8. THE SUPERINTENDING ENGINEER, (OPERATION CIRCLE) CENTRAL POWER DISTRIBUTION CORPORATION OF ANDHRA PRADESH LTD .VIJAYAWADA , KRISHNA DT 9. THE SUPERINTENDING ENGINEER, (OPERATION CIRCLE) THE EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD , VISAKHAPATNAM, AP 10.THE SUPERINTENDING ENGINEER. ,(OPERATION CIRCLE) THE EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD . SRIKAKULAM. SRIKAKULAM 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 me 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 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 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.O.06 Raise only from the petitioners service connections and to pass lA NO: 1 OF 2Q2fi consumers 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-ll) Department dated 08-04-2022, pending disposal of the Writ Petition and pass Counsel for the Petitioner(S): 1.KVUPENDRA GUPTA 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-Ill) 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. 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. 2. The Division Bench of this Court in W.P.No.29672 of 2023 and batch dated 26.06.2025, held thus: 3. 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. ‘92. 93. ... 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. 94. Page 6 of 6 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 tne rate of 6 paise per unit, throughout the period from the date when Act 10 of 2021 in the Gazette till such time was published the rate of duty is modified, in accordance with law. Further, the exemption granted to as 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 G.O.Ms.No.277, dated 09.12.1994, disputed period and the Licensees rate of 6 paise per unit, from the , is struck down. However, remains in force throughout the are permitted to recover Duty, at 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. Sd/-M SRINIVAS ASSISTANT REGISTRAR C^^fOFFICER //TRUE COPY// To, SE rS, nfSSS n”"”' " Corporation TrAndhra'^ Pra^eSh^Ud APCPDCL^c'^^' Polytechnic College IT, Road Vijayawad^KrisTna DiSslooos'^"" Energy department. 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 , Tirupathi, Tirupathi D 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 , Kurnool, Kurnool Dt 8. The Superintending Engineer, (Operation circle) Central Power Distribution Corporation of Andhra Pradesh Ltd .Vijayawada , Krishna Dt 9. The Superintending Engineer, (Operation circle),The Eastern Power Distribution company of Andhra Pradesh Ltd , Visakhapatnam, AP 10. The Superintending Engineer, (Operation circle),The Eastern Power Distribution company of Andhra Pradesh Ltd , Srikakulam, Srikakulam Dt, AP 11. One CC to SRI. K V UPENDRA GUPTA Advocate [OPUC] 12. Two CCs to GP FOR ENERGY, High Court of Andhra Pradesh at Amaravati [OUT] 13.0ne CC to SRI. V.V. SATISH, Advocate (SC FOR APEPDCL) [OPUC] 14. One CC to SRI. K.V. RAMA RAO, Advocate (SC FOR APSPDCL)[OPUC] 15. Three CD Copies nm HIGH COURT DATED:01/07/2025 ORDER WP 15941/2025 gT 0 9 JUL 2025 V^^fiiirentSectlgnx^^ DISPOSING OF THE WP WITHOUT COSTS