APHC010404212025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE DHIRAJ SINGH THAKUR, THE CHIEF JUSTICE AND HON’BLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NOS: 21603. 21744. 22011, 22019. 22022. 22100. AND 22158 OF 2025 WRIT PETITION NO: 21603 of 2025 Between: M/s. Panasonic Life Solution India Pvt. Ltd,, Rep. by its Authorised Signatory, Nishant Nayana S/o. Stya Prakash Dwivedi, Aged 46 years, Occ- Employee, O/o 12th Floor, Ambience Tower, Ambience Island, NH-48, Gurugram, Haryana - 122002 ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary Energy Department, Secretariat, Velagapudi, Guntur District- 522503 2. Central Power Distribution Corporation of Andhra Pradesh Ltd APCPDCL, Rep. by Its Chairman and Managing Director Corporate Office beside Polytechnic College, ITI Road, Vijayawada, Krishna District-520008. ...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 an appropriate Writ, Order or direction, more particularly one in the nature of Writ of Mandamus- 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 b) Declaring that the impugned notification 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 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, 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 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 d)^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 e) And consequently direct the Respondents to refund/adjust the amount collected from the Petitioner towards Electricity Duty over and above Rs.0.06/- paise.— 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 notificatioryo 3 • G.O. Ms. No. 22 Energy (Power.ni) Department dated 23.10.2023 and to restrain the 2rid Respondent from recovering any amount towards electricity duty in terms of the said impugned notifications and/or taking any coercive steps against the Petitioner. Counsel for the Petitioner: SRI JEERU ESWAR REDDY Counsel for the Respondent No. 1: M/S MYTRI, LEARNED ASS[STANT GP ATTACHED TO THE OFFICE OF ADVOCATE GENERAL Counsel for the Respondent No.2: SRI V V SATISH SC FOR APCPDCL APHC0t0417282025 WRIT PETITION NO: 21744 OF 2025 Between: 1. M/s Bhashyarn Educational Institutions Having its registered office at 3/1 Line, Chandramouli Nagar, Guntur. Represented by its proprietor Sri Bhashyarn Rama Krishna. With Service Connections No. 6222407066344, 4411144026741, 1134400350070, 1111100044117, 9121200028086, 1422100017946, 1324100030820, 4611101002389, 4222101022433, 4353405088861, 1113821000838, 1134302002007, 1122500071920, 1122500122820, 1122300021785, 1122300378173, 1122300043652, 1122300118553, 1122401005534, 1122401006064, 1122401004224, 6424375015112, 6423421130235, 1122200006363, 1122200338828, 1711105011840, 1311200009264, 1324100018770, 1211262003851, 4733101010710, 4353309070640, 4355220004100, 1111400099763, 1122500190007, 1122500409614, 1122300068546, 1122300031936, 1122300002095, 1122300026898, 1122401003250, 1122403055517, 1122401009709, 1122401007282. 6521216031997, 6439297262330, 1122500410314, 1134400359062, 1111100123865, 1311200055629, 1245433013516, 1211300945296, 4354106010715, 4353309019567, 4522225011828, 1113819007450, 1134310006050, 1122500071921, 1122500059602, 1122300372677, 1122300154936, 1122300002097, 1122300025025, 1122403048567, 1122401002508, 112240101617, ! 1 Having its With Service Connection No.6521216031997 Branch at Main Road, Kanuru, Krishna District. Having Its With Service Connection No. 6424375015112 Branch at Main Road, Machavaram, Krishna District. With Service Connection No.6222407066344, Having Branch at Main Road, Machilipatnam, Krishna District. its its With Service Connection No.6436297262330, Having Branch at Main Road, Bhavanipuram, Krishna District. With Service Connection No.6423421130235, Having Branch at Main Road, S N Puram, Krishna District. its With Service Connection No.4411144023741, Having Branch at Main Road, Chirala, Prakasham District. its With Service Connection No.1122500410314, Having Branch at Main Road, Nagaralu, Guntur District. its il; ‘ I With Service Connection No.1122200006363, Having Branch at Main Road, Pattabhipuram, Guntur District. its i; With Service Connection No. 1134400350070, Having its Branch at Main Road, RTC Colony Champs, Guntur District. With Service Connection No.1134400359062, Having its Branch at Main Road, RTC Colony H S, Guntur District. With Service Connection No.1122200338828, Having its Branch at Main Road, S V N Colony, Guntur District. No.1111100044117, Connection With 1111100123865, Having its Branch at Main Road Sambasivapet, Guntur District. Service I With Service Connection No. 1711105011840, Having its Branch at Main Road, Bapatla, Guntur District. With Service Connection No.9121200028086, Having its Branch at Main Road, Chilakaluripet, Guntur District. fe.. r With Service Connection No.1311200055629, Having its Branch at Main Road, Narasaraopet, Guntur District. With Service Connection No. 1311200009264, Having its Branch at Main Road, Narasaraopet-2, Guntur District. I With Service Connection No. 1422100017946, Having its Branch at Main Road, Piduguralla, Guntur District. ' :i % With Service Connection No.1245433013516, Having its Branch at Main Road, Repalle, Guntur District. With Service Connection No. 1324100018770, Having its Branch at Main Road, Sattenapalli, Guntur District. With Service Connection No. 1324100030820, Having its Branch at Main Road, Sattenapafli-2, Guntur District. With Service Connection No. 1211300945296, Having its Branch at Main Road, Tenali, Guntur District. With Service Connection No. 1211262003851, Having its Branch at Main Road, Tenali-2, Guntur District. With Service Connection No.4611101002389, Having its Branch at Main Road, Addanki, Prakasham District. With Service Connection No.4354106010715, Having its Branch at Main Road, Chimakurthy, Prakasham District. With Service Connection No.4733101010710, Having its Branch at Main Road, Kavali, Nellore District. With Service Connection No.4222101022433, Having its Branch at Main Road, Markapuram, Prakasham District. With Service Connection No.4353309019567, Having its Branch at 5th line. Primary, Prakasham District. i With Service Connection No.4353309070640, Having its Branch at 7*^ line, High School, Prakasham District. 6 With Service Connection No.4353405088861, Having its Branch at Main Road, Ongole Sivaji Nagar, Prakasham District. With Service Connection No.4522225011828, Having its Branch at Main Road, S.Konda, Prakasham District. With Service Connection No.4355220004100, Having its Branch at Main Road, Tangutur, Prakasham District. With Service Connection No.1113821000838, Having its Branch at Main Road, GNT- Peddapalakaluru, Guntur District. With Service Connection No.1113819007450, Having its Branch at Main Road, GNT-Nallapadu, Guntur District. I: •i i With Service Connection No.1111400099763, Having its Branch at Main Road, GNT-Guntur, Guntur District. I With Service Connection No.1134302002007, Having its Branch at Main Road, GNT-Agathavarapadu, Guntur District. With Service Connection No. 1134310006050, Having its Branch at Main Road, GNT-Nambur, Guntur District. No.1122500190007, 1122500409614, With Service Connection 1122500071920, 1122500071921 1122500122820, 1122500059602, Having its Branch at Main Road, GNT-Guntur Dll, Guntur District. With Service Connection 1122300021785, 1122300372677, 1122300378173, 1122300378173, 1122300002095, 1122300043652, 1122300026898, 1122300118553, 1122300025025, Having its Branch at Main Road, GNT- Guntur D8, Guntur District. i No.1122300068546, 1122300031936, 1122300154936, 1122300002097, No.1122401003250, 1122401005534 Having its Branch at Main Road, GNT- Gorntla, Guntur District. Connection Service With f With Service Connection No.1122403048567, 1122403055517 Having its Branch at Main Road, GNT- Reddypalem, Guntur District. With Service 1122401002508, ' 1122401009709, 1122401010617, 1122401007282, Having its Branch at Main Road, GNT-Gorantla, Guntur District. Connection No.1122401006064, 1122401004224, 2. Bhagavathula Vijaya Saradhi, Main Road, Mangalagiri. Represented by its Owner Bhagavathula Vijaya Saradhi. With Service Connections No.9211200067464, 9211200067465. Petitioners AND 1 .State of Andhra Pradesh, Energy Department, Secretariat, Velagapudi, Amaravathi, Guntur District, Rep. by its Principal Secretary 2. Central Power Distribution Company of AP Ltd. Represented by its Managing Director, Corporate Office, Beside Polytechnic College, ITl Road, Vijayawada. ... Respondent^ 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 - (a) Declaring that the amendment to section 3(1) of the Andhra Pradesh Electricity Duty Act, 1939, as amended by the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, Andhra Pradesh Electricity Duty (Amendment) Act, 2024 and Andhra Pradesh 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 (b) 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, (c) 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 (e) 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 law enacted by arbitrariness. Parliament, illegality, irrationality, unreasonableness, hostile discrimination and in violation of Articles 14 of the Constitution, 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 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 (g) Declaring that the aforesaid notifications dated 08.04.2022 and 23.10.2023 are illegal and void for want of -r- any notification to bring the Andhra Pradesh Electricity Duty (Amendment) Act. 2020, into force as required by section 1(2) of the said Act (h) 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 ajxd 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 in G.O. Ms. No. 22 Energy (Power.lll) Department dated 23.10.2023 and to restrain the 2"^ and 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 Petitioners: SRI K.P.S. SAILESH REDDY Counsel for the Respondent No. 1: M/S MYTRI, LEARNED ASSISTANT GP ATTACHED TO THE OFFICE OF ADVOCATE GENERAL ^ Counsel for the Respondent No.2: SRI V V SATISH SC FOR APCPDCI^^ APHC010428392025 ■Jjp WRIT PETITION NO: 22011 OF 2025 Between: Grandhe Srinivasa Rao, S/o. Late Venkateswarlu Aged about 55years, Occ: Business R/o. 15-5-5/6, SF 2 Haritha Classics, Krishna Nagar lO Maharani Peta, Vishakapatnam, With Service Connection No. NLR 2326 ...Petitioners-^ AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Energy Department, Secretariat, Velagapudi, Amaravati, Guntur District, 2. The Andhra Pradesh Southern Power Distribution Company Ltd, Rep by its Chairman and Managing Director, Tiruchanur Road, Tirupathi Town, Tirupathi District. 3. The Senior Accounts Officer, APSPDCL Operation Circle, Nellore. ...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 one in the nature of Writ of Mandamus - 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 b)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 from 26- 08-2021 to 08-04-2022 as illegal, and unconstitutional and consequently direct the Respondents to refund the same along with interest at 12 percent 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 at Re 1/- per unit on the energy sales to industrial and commercial consumers alone M 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 (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. arbitrariness, 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 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; pending disposal of the above writ petition. IT. lA NO: 2 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 suspend the operation of The Andhra Pradesh Electricity Duty (Amendment) Act, 2024. . Counsel for the Petitioner: SRI MEDAPATI SANTOSH REDDY . Counsel for the Respondent No. 1: M/S MYTRI, LEARNED ASSISTANT GP ATTACHED TO THE OFFICE OF ADVOCATE GENERAL ^ Counsel for the Respondent Nos.2 and 3: SRI V V SATISH SC FOR APSPDCL APHC010432202025 WRIT PETITION NO: 2201 sTqf 2025^ Between: M/s Lyfius Pharma Private Limited, registered office at Unit 14, JN Pharma City, Plot No.17, R.No.10,11 19, 20, E Bonangi Village, Visakhapatnam - 53021, Andhra Pradesh Unit at Sy.Nos.350, 351, 353, 354-358, 361-375, 380-382 At A.V.Nagaram Village, AND Pumping Station at Laxmanadupeta, Perumallapuram Village, Thondangi Mandal, Kakinada District Represented by its Authorized Signatory Mr.Varanasi Praveen Krishna. (RJY 1906 RJY 1881) ...Petitioner AND 1. (RJY 1906 RJY 1881) ...Petitioner AND 1. State of Andhra Pradesh, Energy Department, Secretariat, Velagapudi, Amaravathi Guntur District - 522503 Rep. by its Principal Secretary. 2. Eastern Power Distribution Company of Andhra Pradesh Ltd, P and T Colony, Seethammadhara, Visakhapatnam 530020, Rep. by its ManagingDirector. ...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 topleased to issue an appropriate Writ, Order or direction, more particularly one in the nature of Writ of Mandamus (h) 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(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 (i) 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) as null and void and/or (j) Declaring 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 unconstitutional and to strike down the same and (k) Declaring that section 7(1) of the Andhra Pradesh Electricity Duty Act, 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 strike down the same. (I) 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 the said notification and (m) 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 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 (n) 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.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 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 Petitioner. ^ coercive steps against the Counsel for the Petitioner: SRI SRICHARAN TELAPROLU ^ Counsel for the Respondent No. 1: M/S MYTRI, LEARNED ASSISTANT GP ATTACHED TO THE OFFICE OF ADVOCATE GENERAL Counsel for the Respondent No.2: SRI V V SATISH SC FOR APEPDCL APHC010432312025 WRIT PETITION NO: 22022 OF 2025 Between: M/s Shreas Industries Limited, Regd.Office at D.No. 1-121/1, Sy.No.66(part) 67(part), Miyapur, Hyderabad, Telangana - 500049. Desalination Plant at Sy.No.33 Part, Narayana Gajapati Rajapuram Village, Jagannadharaja Puram, Pydibheemavaram Mandal,Srikakulam District - 532407. Represented by its Director, Mr.S Premkumar Reddy. (SKL710) Ranssthalam ...Petitioner AND 1. The State of Andhra Pradesh, Energy Department, Secretariat, Velagapudi, Amaravathi, Guntur District - 522503 Rep. by its Principal Secretary. Eastern Power Distribution Company of Andhra Pradesh Ltd, P and T Colony, Seethammadhara, Visakhapatnam 530020, Rep. by its Managing Director. 2. ...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 an appropriate Writ, Order or direction, more particularly one in the nature of Writ of Mandamus (h) 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(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 (i) 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) as null and void and/or 0 Declaring 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 unconstitutional and to strike down the same and (k) Declaring that section 7(1) of the Andhra Pradesh Electricity Duty Act, 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 strike down the same. (I) Declaring that the impugned notification in G.O.I\^.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, 5 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 the said notification and (m) 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 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 (n)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.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 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 Petitioner. coercive steps against the Counsel for the Petitioner: SRI SRICHARAN TELAPROLU / Counsel for the Respondent No. 1: M/S MYTRI, LEARNED ASSISTANT GP ATTACHED TO THE OFFICE OF ADVOCATE GENERAL Counsel for the Respondent No.2: SRI V V SATISH SC FOR APEPDCL APHC010417222025 WRIT PETITION NO: 22100 OF 2025 Between: M/s Bhashyam Educational Institutions Having its Branch at Main Road, Adoni-1, Kurnool District. Represented by its proprietor, Sri Bhashyam Rama ConnectionNo. 8111102046262,8111101000220 M/s Bhashyam Educational Institutions Having its Branch at Main Road, Adoni-2, Kurnool District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No. 8111102073045. M/s Bhashyam Educational Institutions, Having its Branch at Main Road Kurnool-1, Kurnool District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.8311202092530, 8311201048625, 8311202107867. M/s Bhashyam Educational Institutions. Having its Branch at Main Road Kurnool-2, Kurnool District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.8312203217148. M/s Bhashyam Educational Institutions, Having its Branch at Main Road Kurnool-3, Kurnool District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.8311405003066, M/s Bhashyam Educational Institutions, Having its Branch at Main Road Kurnool-4, Kurnool District. Represented by its proprietor, Sri Bhashyam' Rama Krishna, With Service Connection No.8312302192032. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Nandyal, Kurnool District. Represented by its proprietor, Sri Bhashyam Rama Krishn^ With Service Connection No.8431206059660. 1. Krishna, With Service 2. 3. i 4. 5. 6. -••iVl 7. h ' ^ M M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Yemmiganur,Kurnool District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.8611301032219, 8611301008071 8. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Anantapur, Anantapur District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.7112301142194. 9. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Anantapur- II, Anantapur District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.7111101199240. 10. 11. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Dhone, Kurnool District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.8222201027010. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Guntakal, Anantapur District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.7221201006744. 12. 13. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Hindupur, Anantapur District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.7311101071228. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Kadapa-1, Kadapa District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.2112701105198. 14. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Kadapa-2, Kadapa District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.2114201133072. 15. \V. I M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Proddutur, Kadapa District. Represented 16. * by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.2223201087520. 17. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Pulivendula, Kadapa District. Represented by itS'proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.2511201019952. 18. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Rajampet, Kadapa District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.232440100714i. 19. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Rayachoti, Kadapa District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.2411201032176. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Prajna Campus(TPT-l), Kadapa District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.5522202011253. 20. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Co Campus, Chittoor District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.5523102012279. 21. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Mess Building, Chittoor District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.5523102005627. 22. 23. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Hostel Building, Chittoor District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.5522202005638. •■•tV. 24. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, TPT- 2 Campus, Chittoor District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.5523400049444, 5523400095134, 5523400095137, h 5523400095136, 5523400095135, 5523400095138. 20 ( (e i M/s Bhashyam Educational Institutions, Having its Chittoor District. 25. at Main Road, Srikalahasti, Branch Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.5432300050148. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Nellore, Nellore District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.3321217250803. 26. t M/s Bhashyam Educational Institutions, Having its Madanapalli, Chittoor District. 27. I Branch at Main Road, Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.5211300044344. I 28. M/s Bhashyam Educational Institutions, Having its Chittoor i •• I Branch at Main Road, Punaganur, District.Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.5811406018651. i I • ; I i M/s Bhashyam Educational Institutions, Having its at Main Road, Venkartagiri, Nellore District. 29. i Branch Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.3621410002481, 3621410001170, 3621410001171. I 5 1 .s j 30. M/s Bhashyam Educational Institutions, Having its Branch at Main Road, Darsi, Prakasham District. Represented by its proprietor, Sri Bhashyam Rama Krishna, With Service Connection No.3211300006393. Petitionep-^— AND 1 .State of Andhra Pradesh, Energy Department, Secretariat, Velagapudi, Amaravathi, Guntur District, Rep. by its Principal Secretary J 2. Southern Power Distribution Company of A.P. Ltd., represented by its chairman &amp: Managing Director, 19-13-65/A Srinivasapuram Tiruchanoor Road, Tirupati. ... Respondents^ ! - lA 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 - (a) Declaring that the amendment to section 3(1) of the Andhra Pradesh Electricity Duty Act, 1939, as amended by the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, Andhra Pradesh Electricity Duty (Amendment) Act, 2024 and Andhra Pradesh 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 (b) 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, (c) 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 (e) 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 law enacted by illegality, unreasonableness, hostile discrimination and in violation of Articles 14 of the Constitution, and to set aside the said irrationality, arbitrariness. Parliament, notification and (f) 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 and to set aside the said notification and/or (g)thereby. 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) force as required by section 1(2) of the said Act (h) Consequently, directing the Respondents to refund the amounts coilected 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 Petitioner Unit. ^ Act, 2020, into 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 2ndg'' 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 Petitioners: SRI K.P.S. SAILESH REDDY Counsel for the Respondent No. 1: M/S MYTRI, LEARNED ASSISTAMI^ GP ATTACHED TO THE OFFICE OF ADVOCATE GENERAL Counsel for the Respondent No.2: SRI V V SATISH SC FOR APSPDCL . APHC010428412025 WRIT PETITION NO: 22158 OF 2025 Between: y a3 M/s Nithyasai Industries Ltd, registered office at Flat No. 101, Aqua Towers East Point Colony, Vishakapatnam -17. Represented by its authorised signatory Mr. S.G. Sanjeev. With Service Connection No.VZM 463. ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Energy Department, Secretariat, Velagapudi, Amaravati, Guntur District, 2. Eastern Power Distribution Company of Andhra Pradesh Ltd, Rep. by its Chairman and Managing Director, P and T Colony, Seethamadhara, Vishakapatnam, Vishakapatnam District, A.P., 3. The Senior Accounts Officer, APEPDCL Operation Circle, Vizianagaram, Vizianagaram District, A.P ...Respondents r" 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 - 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 functionand 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 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 from 26-08-2021 to 08-04-2022 as illegal, and unconstitution al and consequently direct the Respondents to refund the same along with interest at 12 percentage 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 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 law enacted by Parliament, illegality, arbitrariness, irrationality, unreasonableness, 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 Acf^ 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.-^ 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"'^ & 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; pending disposal of the above writ petition. qS lA NO: 2 OF 2025 Petition under Section CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of The Andhra Pradesh Electricity Duty (Amendment) Act, 2024. Counsel for the Petitioner: SRI MEDAPATI SANTOSH REDDY Counsel for the Respondent No. 1: M/S MYTRI, LEARNED ASSISTANT GP ATTACHED TO THE OFFICE OF ADVOCATE GENERAL Counsel for the Respondent Nos.2 and 3: SRI VV SATISH SC FOR APSPDCL The Court made the following Common order: Bench Sr.No;-1 to IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI APHC010404212025 7 [3446] WRIT PETITION NO: 21603 of 2025 along with W.P.Nos.21744, 22011, 22019, 22022, 22100 & 22158 of 2025 W.P.No.21603 of 2025 ...Petitioner M/s. Panasonic Life Solution India Pvt. Ltd, Vs. ...Respondent(s) The State of Andhra Pradesh and Others ********** Advocate(s) for Petitioner(s) Mr. Jeeru Eswar Reddy (WP.No.21603 of 2025) Mr. K.P.S. Sailesh Reddy Mr. Medapati Santosh Reddy Mr. Sricharan Telaprolu Mrs. Mytri, learned Assistant Government Pleader attached to the Office of learned Advocate General. Advocate for Respondents CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 21®'August, 2025 PC : Learned counsel for the parties agree that the matters are covered by a common judgment and order passed by this Bench in W.P.No.29672 of 2023 and batch, dated 26.06.2025. 2 HCJ & RRR, J WP_21603_2025 & batch The present writ petitions are disposed of in terms of the common judgment and order passed in W.P.No.29672 of 2023 and batch, dated 26.06.2025, which shall apply on similar terms in the present cases as well. No costs. Pending miscellaneous applications, if any, shall stand closed. Sd/- M RAMESH BABU DEPUTY REQISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Principal Secretary, State of Andhra Pradesh, Energy Department, Secretariat, Velagapudi, Amaravathi, Guntur District, 2. The Chairman and Managing Director, Central Power Distribution Company of AP Ltd, Corporate Office, Beside Polytechnic College, ITI Road, Vijayawada. 3. The Chairman and Managing Director, Andhra Pradesh Southern Power Distribution Company Ltd, Tiruchanur Road, Tirupathi Town, Tirupathi District. 4. The Managing Director, Eastern Power Distribution Company of Andhra Pradesh Ltd, PT Colony, Seethammadhara, Visakhapatnam 530020, 5. One CC to Sri. Sricharan Telaprolu Advocate [OPUC] 6. The Senior Accounts Officer, APSPDCL Operation Circle, Nellore. 7. One CC to Sri. Medapati Santosh Reddy Advocate [OPU^ 8. One CC to Sri. Jeeru Eswar Reddy Advocate [OPUC] 9. One CC to Sri. K.P.S. Sailesh Reddy Advocate [OPUCJ. One CC to Sri. V V Satish SC for APSPDCL [OPUC] Two CCs to GP for Energy, High Court of Andhra Pradesh [OUT] Two CCs to The Advocate General, High Court of Andhra Pradesh [OUT] Two CD Copies 10. 11. 12. 13. gsc r HIGH COURT DATED:21/08/2025 COMMON ORDER WP NOS.21603, 21744, 22011, 22019, 22022, 22100 AND 22158 OF 2025 g( 1 1 SEP 2025 )%] rrentSectignxv Si DISPOSING THE WP WITHOUT COSTS