APHC010521072023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] WEDNESDAY,THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 26945/2023 Between: 1. MOR ALLOYS PVT LTD, A COMPANY ESTABLISHED UNDER COMPANIES ACT 1956 HAVING ITS UNIT AT SY. NO. 153/2, 159/4, KODURU (V), GARIVIDI (MANDAL), VIZIANAGARAM DISTRICT REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. B.V.G. SUDHAKAR WITH SERVICE CONNECTION NO. VZM-382 ...PETITIONER AND 1. THE STATE OF AP, ENERGY DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, REP. BY ITS PRINCIPAL SECRETARY 2. EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR, 3RD FLOOR, CORPORATE OFFICE, PAND T COLONY, SEETHAMMADHARA, VISAKHAPATNAM. 3. SUPERINTENDING ENGINEER, OPERATION CIRCLE, EASTERN POWER DISTRIBUTION CO. OF ANDHRA PRADESH LTD., VIZIANAGARAM 4. SENIOR ACCOUNTS OFFICER, EASTERN POWER DISTRIBUTION CO. OF ANDHRA PRADESH LTD., VIZIANAGARAM ...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 an appropriate Writ, Order of direct .more particularly in the nature of a Mandamus dECLaring the ACTION the Respondents in not refunding the excess electricity duty of 94 paisa per unit leVied and collected from-the Petitioner-for the period April, 2022 to- Septetriber..2021 as directed by this Court vide Common Order dated.15.09.2023 in WP No 16619 of 2022 and batch and -further without considering representations dated 19.09.2023 and 06.10.2023 for refunding/adjusting same from the excess electricity duty paid-as arbitrary, illegal, unjust, contrary, to the common Order dated 15.09.2023 in WP No 16619 of 2022 being violative of the petitioners rights guaranteed under Article 14 and 19(1)(aof the Constitution. of India and pass 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 pleased to direct the respondents to refund the excess electricity duty collectedfrom the petitioner for the April, 2022 to September, 2023 or to adjust the excess, amounts collected,under Electricity Duty for the period between April, 2022 to September, 2023, and pass Counsel for the Petitioner: 1. N JEEVAN KUMAR Counsel for the Respondent(S): 1. GP FOR ENERGY 2. V V SATISH (SC for APEPDCL) 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. 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 passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025. Page 3 of 5 3. The Division Bench of this Court inW.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. 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 passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025. No order as to costs. The Registry is directed to annexe the copy of the common order passed by the Division Bench of this Court in W.P.No.29672 of 2023 & batch dated 26.06.2025 to this order. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ___________________________ JUSTICE SUBBA REDDY SATTI Date :02.07.2025 TVN/IKN THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.26945 of 2023 Date :02.07.2025 TVN/IKN