y M^ ■ APHC010416662025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE FOURTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE THE CHIEF JUSTICE DHIRAJ SINGH THAKUR^ AND THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO - WRIT PETITION NOS: 21505 & 215^ OF 2025^ WRIT PETITION NO: 21505 OF 2025 Between: KVR Stone Aggregates, Rep by its Authorized Signatory, Anakapalli Kondababu, Kasimkota, thumpala, Anakapalli, Place of business Plat No. 9- 163/6/9, Vennela Nivas, Annam raju Nagar, Madhurawada, Visakhapatnam. ...Petitioner AND 1. The State of Andhra Pradesh, rep by its PrI. Secretary, Energy Department, Secretariat, Velagapudi, Guntur District. 2. The Eastern Power Distribution Company Limited of Andhra Pradesh Rep. by its Chairman and Managing Director, Corporate Office, Vijayawada. 3. The Superintending Engineer Operation circle. The Eastern Power Distribution Company of Andhra Pradesh (APEPDCL), Anakapalli Division. ...Respondents f 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 in the nature of Writ of Mandamus - (a'fDeclaring 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, - one 2020(Act No. 10 of 2021), 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 (br Declaring that the Andhra Pradesh Electricity Duty (Amendment) Ordinance, 2024 (A.P. Ordinance No.2 of 2024) promulgated by the Governor on 30-01-2024 and The Andhra Pradesh Electricity Duty (Amendment) Act, 2024(Act No. 10 of 2024) (c)^eclaring that section 3(1) of the Andhra Pradesh Electricity Duty Act. 1939, as amended by section 2 of the of the Andhra Pradesh Electricity Duty (Second Amendment) Act, 2024 (Act 23 of 2024), is unconstitution al, and to strike down the same; and {df Declaring that section 7(1) of the Andhra Pradesh Electricity Duty Act, 1939, as amended by section 3 of the of the as null and void and/or Andhra Pradesh Electricity Duty (Second Amendment) Act, 2024(Act 23 of 2024) is unconstitutional and to strike down the same. (e)'Declaring that the impugned notification in G.O.Ms.No.7. Energy (Power-Ill) Department dated 08.04.2022 levying electricity duty at Rs. 1/- per unit on the energy sales to industrial and commercial consumers alone including the Petitioner 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, arbitrariness, irrationality, unreasonableness, hostile discrimination and in violation of Articles 14 of the Constitution, ultra virus to section 3 of the Electricity Duty Act, and to set aside said notification; and {ffDeclaring that the impugned notification Ms. No. 22 Energy (Power III) Department dated 23.10.2023 the in G.O. according 3 permission to the licensees to recover the electricity duty from the consumers including the petitioner 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 (g) And consequently, direct the Respondents to refund/adjust, the amount collected from the Petitioner towards Electricity Duty over and above Rs.0.06/-paise per KWH (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.?. 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 Respondents from recovering any amount towards electricity duty over and above Rs.0.06/- paise per KWH(unit) in terms of the said impugned notifications and/or taking any coercive steps against the Petitioner. ^ Counsel for the Petitioner: SRI P NANILU NAIDU-- Counsel for the Respondent No.1: GP FOR ENERGY "" Counsel for the Respondent Nos. 2 & 3: SRI V V SATISH (SC FO^ APEPDCL) APHC010416652025 WRIT PETITION NO: 21598 OF 2025-^ Between: KVR Stone Aggregates, Rep by its Authorized Signatory, Kondababu, Kasimkota, thumpala,Anakapalli, Place of business Plat No. 9- 163/6/9, Vennela Nivas Annam raju Nagar, Madhurawada, Visakhapatnam. Anakapalli 4 ...Petitioner AND 1. The State of Andhra Pradesh rep by its PrI. Secretary, Energy Department, Secretariat, Velagapudi, Guntur District. 2. The Eastern Power Distribution Company Limited of Andhra APEPDCL, Rep. by its Chairman and Managing Director, Corporate Office, Vijayawada. Pradesh 3. The Superintending Engineer Operation circle. The Eastern Distribution Company of Andhra Pradesh (APEPDCL), Anakapalli Division. Power ...Respondents 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 or direction praying that in the more particularly in the nature of Writ of Mandamus - (a^Declaring that the amendment section 3(1) of the Andhra Pradesh Electricity Duty Act, 1939 section 3 of the of the Andhra Pradesh Electricity Duty (Amendment) 2020(Act No. 10 of 2021), is unconstitutional by reason of excessive delegation and/or abdication by the Andhra Pradesh one to as amended by Act, State Legislature of its essential legislative function and to strike down the same; and (b) Declaring that the Andhra Pradesh Electricity Duty (Amendment) Ordinance, Ordinance No.2 of 2024) promulgated by the Governor The Andhra Pradesh Electricity Duty (Amendment) Act, 2024(Act 2024) as null and void; and/or (c) Declaring that section 3(1) of the Andhra Pradesh Electricity Duty Act, 1939, 2024 (A.P. on 30-01-2024 and No. 10 of as amended by section 2 of the of the Act, 2024 (Act 23 of down the same and Electricity Duty Act. Andhra Pradesh Electricity Duty (Second Amendment) 2024), is unconstitutional (d) Declaring that section 7(1) of the Andhra Pradesh 1939, as amended by section 3 of the of the Andhra Pradesh Electricity Duty (Second Amendment) Act, 2024(Act 23 of 2024) is unconstitutional and to and to strike 7' strike down the same, (ef Declaring that the impugned notification G.O.Ms.No.7. Energy (Power-Ill) Department dated 08.04.2022 electricity duty at Rs. 1/- per unit on the energy sales to industrial and in levying commercial consumers alone including the Petitioner 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, arbitrariness, irrationality, unreasonableness, hostile discrimination and in violation of Articles 14 of the Constitution section 3 of the Electricity Duty Act, and to set aside the said notification; and (f) Declaring that the impugned notification in G.O. Ms. No. 22 Energy (Power.lll) Department dated 23.10.2023 ultra virus to according permission to the licensees to recover the electricity duty from the consumers including the petitioner 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 (gfAnd consequently, direct the Respondents to refund/adjust, the amount collected from the Petitioner towards Electricity Duty over and above Rs.0.06/-paise per KWH -(unit). lA NO: 1 OF 2Q2fi 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 i (Power-Ill) Department dated 08.04.2022 and/or the Impugned notification in G.O.Ms. No. 22 Energy (Power.lll) Department dated G.O.Ms.No.7. Energy in 23.10.2023 and to restrain the 2nd Respondents from recovering any amount towards electricity duty over and above Rs.0.06/- paise per KWH(unit) in terms of the said impugned notifications and/or taking any coercive steps against the Petitioner. Counsel for the Petitioner: M/S. P NANILU NAIDU" Counsel for the Respondent No.1: GP FOR ENERGY 6 Counsel for the Respondent Nos. 2 & 3: SRI VV SATISH (SC FOR APEPDCL) The Court made the following Common Order: /- ^ ■' ■ Bench Sr.No;- 1 &2 [34461 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI APHC010416662025 WRIT PETITION NO: 21505 of 2025 along with WP.No.21598 of 2025 WP.No.21505 of 2025 ...Petitioner KVR Stone Aggregates Vs. ...Respondents The State of Andhra Pradesh and others ********** Mr. P Nanilu Naidu Advocate for Petitioner(s): Advocate for Respondent(s); GP for Energy for the State CORAM -.THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO : 14*^ August, 2025 DATE PC : The issue in the present petitions is squarely covered by a common order passed by this Bench in W.P.No.29672 of 2023 and batch, dated 26.06.2025. 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/- M.RAMESH BABU DEPUTY registrar //TRUE COPY// SECTfairOFFICER To, 1. The Principal Secretary, Energy Department, Secretariat, Velagapudi, Guntur District. 2. The Chairman and Managing Director, APEPDCL, Corporate Office; Vijayawada. 3. The Superintending Engineer Operation circle, (APEPDCL), Anakapalli Division. 4. One CC to M/s. P Nanilu Naidu, Advocate [OPUC]'^ 5. One CC to Sri V V Satish (SC for APEPDCL) Advocate [OPUC]— 6. Two CCs to GP for Energy, High Court of Andhra Pradesh [OUT}- 7. Two CD Copies TF 10 -.r . HIGH COURT DATED:14/08/2025 COMMON ORDER WP NOS. 21505 & 21598 OF 2025 X 3 0 AUG 2025 „ Sg- . Cuttem Seclion m DISPOSING OF THE W.P.s, WITHOUT COSTS