APHC010424272023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] FRIDAY, THE FOURTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 21922/2023 Between: 1. M/S. VIJAYA LAKSHMI OIL MILL, (CONSUMER NO.ATP1146), REP. BY ITS PROPRIETOR TALUPULA USHA RANI, W/O. T. SUDHAKAR GUPTA, AGED 52 YEARS, R/O. D.NO.8-533, MAIN BAZAR, YELLANUR ROAD, TADIPATRI VILLAGE AND MANDAL, ANANTAPURAM DISTRICT. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY IT'S PRINCIPAL SECRETARY, ENERGY DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 2. THE ANDHRA PRADESH SOUTHERN POWER DISTRIBUTION CORPORATION LTD, (APSPDCL), D.NO.19-13-65/A, SRINIVASAPURAM, TIRUCHANUR ROAD, TIRUPATI, TIRUPATI DISTRICT, REP. BY IT'S CHAIRMAN AND MANAGING DIRECTOR. 3. THE SENIOR ACCOUNTS OFFICER, , OP CIRCLE, AP SOUTHERN POWER DISTRIBUTION COMPANY LTD., VIDYUTH NAGAR BRANCH, ANANTAPURAM, ANANTAPURAM DISTRICT. ...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 an appropriate Writ, Order or Direction more particularly one in the nature of Writ of Mandamus Declaring that the impugned notification 2 in G.O.Ms.No.7, Energy (Power-III) Department dated 08.04.2022 levying electricity duty at Rs.1/ - per unit on the energy sales to industrial and commercial consumers alone is vitiated by colorable exercise of power 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 and 19(1)(g) of the Constitution, and to set-aside the said notification and (b)Declaring that the consequential action of the 2nd respondent in levying and collecting electricity duty on the petitioners in the HT bills from the month of May 2022 without previous sanction from the State Government under Section 7(1) of the Electricity Duty Act, 1939 as illegal, arbitrary and unauthorized, and to set-aside the demands. and (c)Directing the respondents to consequently suspend the notice issued by the respondent No.3 in HT Bill number for the month of August-2023 for the bill No.2302554808, dated 05.08.2023 in levying and collecting the impugned electricity duty from the petitioners in the HT bills without any previous sanction from the State Government in terms of Sec.7(1) of the Act, is being challenged as an unauthorized and illegal and to pass such IA NO: 1 OF 2023 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 suspend the HT Bill number for the month of August-2023 for the bill No.2302554808, dated 05.08.2023 issued by the Respondent No.3 pending disposal of the above writ petition and to pass such Counsel for the Petitioner: 1. B SOMASEKHAR Counsel for the Respondent(S): 1. V R REDDY KOVVURI(SC FOR APSPDCL) 2. 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. 3 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 dated 26.06.2025 passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch. 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. 4 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. Given the same, the Writ Petition is disposed of in terms of the common order dated 26.06.2025 passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch. No order as to costs. The Registry is directed to annex the copy of the common order dated 26.06.2025 passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch to this order. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ___________________________ JUSTICE SUBBA REDDY SATTI Dated: 04.07.2025 SNI 5 343 THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.21922/2023 Dated: 04.07.2025 SNI