APHC010553482023 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: 28775/2023 Between: 1. VIZAG GENERAL CARGO BERTH PVT LTD (VGCB),, REP. BY ITS WHOLE TIME DIRECTOR AND CHIEF EXECUTIVE OFFICER, CHIKKALA SATEESH KUMAR O/O. ADMINISTRATIVE BUILDING, EASTERN STACK YARD, VISAKHAPATNAM PORT, VISAKHAPATNAM, ANDHRA PRADESH - 530035. ...PETITIONER AND 1. STATE OF ANDHRA PRADESH, DEPARTMENT OF ENERGY, REP.BY ITS PRINCIPAL SECRETARY, SECRETARIAT, VELAGAPUDI, GUNTUR. 2. EASTERN POWER DISTRIBUTION COMPANY CO LTD, , REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR, CORPORATE OFFICE,P AND T COLONY, SEETHAMMA DHARA , VISHAKHAPATNAM. ANDHRA PRADESH 3. SUPERINTENDENT ENGINEER, OPERATION CIRCLE, APEPDCL, VISAKHAPATNAM. ...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 declaring the action of the 1st Respondent in issuing G.O.Ms.No.7, Energy (Power-III) Department dated 08.04.2022 exorbitantly increasing tht. levy of electricity duty from Rs.0.06 per unit to Rs.1 per unit on the energy sales made to commercial and industrial consumers, in colourable exercise of the powers conferred under Section 3(1) of the Andhra Pradesh Electricity Duty Act, 1939, and the consequential action of the 2nd Respondent in seeking to levy electricity duty at the enhanced rate inter alia by raising H.T. Bills issued up to the month of July 2023 dt.01.08.2023 in repspect of Service No.VSP1071, as arbitrary, illegal, unjust, unfair, unreasonable, excessive, violative of the fundamental and constitutional rights guaranteed under the Constitution of India, violative of the principles of natural justice, contrary to the National Tariff Policy, 2016, contrary to the Common Order on Tariff for Retail Sale of Electricity during financial year 2022-2023 dated 30.03.2022 passed by the Andhra Pradesh Electricity Regulatory Commission, and contrary to law, and to consequently set aside G.O.Ms.No.7, Energy (Power-III) Department dated 08.04.2022 as well as the aforesaid H.T. Bills issued up to the month July 2023 dt.01.08.2023 to the extent of the enhanced electricity duty by directing the 2nd Respondent to refund the excess electricity duty paid up to the issuance of HT bill of month of July 2023, dt.01.08.2023 and not to levy electricity duty on the Petitioner at the enhanced rate anymore for subsequent months in respect of Service No.VSP1071 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 suspend the operation of G.O.Ms.No.7, Energy (Power-III) Department dated 08.04.2022 issued by the 1st Respondent, pending disposal of the above writ petition 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 2nd Respondent not to take any coercive steps against the Petitioner including disconnection of their respective power supplies for recovery of the enhanced electricity duty leviable in pursuance of G.O.Ms.No.7, Energy (Power-III) Department dated 08.04.2022 including the electricity duty upto the issuance of HT bill of month of July 2023, dt.01.08.2023, and for subsequent months in respect Service No.VSP1071 pending disposal of the above writ petition and pass Counsel for the Petitioner: 1. A V S LAXMI 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. 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. Page 4 of 5 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 251 THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.28775 OF 2023 Date :02.07.2025 TVN