APHC010541282023 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: 27900/2023 Between: 1. SREE SIDDARTHA YARN PROCESSORS PVT LTD, HAVING ITS UNIT AT K.ILLINDALAPARRU UNDRA - JAVARAM(M) WEST GODAVARI DISTRICT, ANDHRA PRADESH REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. VAKACHARLA SURYANARAYANA WITH SERVICE CONNECTION NO. ELR380 ...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 ANDAMP. MANAGING DIRECTOR, 3 RD FLOOR, CORPORATE OFFICE, P AND T COLONY, SEETHAMMADRA, VISAKHAPATNAM 3. THE SENIOR ACCOUNTS OFFICER, OPERATION CIRCLE, APEPDCL, ELURU ...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 or direction, more particularly one in the nature of Writ of Mandamus (a)Declaring that the impugned notification in G.O.Ms.No.7, Energy (Power-III) Department dated 08.042022 levying electricity duty at Re 1/- per unit on the energy sales to industrial and commercial consumers alone is vitiated by colorable 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 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 April 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)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 in the present and subsequent CC Bills against the service connection of the Petitioner Unit. (d) and/or 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 2nd Respondent not to levy and collect any amount towards electricity duty in excess of Rs. 0.06 Paise in terms of the said impugned notification and/or and pass IA NO: 2 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 No. 2 and 3 to consider the representation(s) vide Ref. No. SYP.ED/11.2023-24 dated 21.09.2023 andamp. Ref. SYP.ED/2/2023-24 dated 10.10.2023 submitted by the Petitioner Unit and/or and pass IA NO: 3 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 amounts collected towards Electricity Duty in excess of Rs. 0.06 Paise in terms of the impugned GO or in alternative adjust the excess electricity duty paid in terms of the impugned GO in the Present and subsequent CC Bills against the service connection of the Petitioner Unit. and/or and pass Counsel for the Petitioner: 1. S.V.S.S.SIVA RAM 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. 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. Page 4 of 5 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.27900 of 2023 Date :02.07.2025 TVN/IKN