APHC010555252023 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: 28885/2023 Between: 1. M/S N V S DAL INDUSTRIERS, (SC.8431112010624) PARK ROAD,NANDYALA REP. BY ITS MANAGING PARTNER, NERAVATI SATYANARAYANA S/O VENKATA SUBAIAH AGE 76 YRS 2. MIS.SAI BALAJI AGRO INDUSTRIES,, (SC 8431311005871) BOMMALA SATRAM NANDYALA REP. BY ITS PROPRIETOR , A. NAGA LAKSHMI W/O SATYANARAYANA AGE 54 YRS 3. M/S. LALITHA TRADING COMPANY,, (SC 8431311016550) INDUSTRIAL ESTATE ,NANDYALA, REP. BY ITS PROPRIETOR , ARAVELI JAGAN MOHAN, S/0 KRISHNA MURTHY AGE 51 YEARS 4. M/S. NEW NARAYANA TRADING COMPANY,, (SC 8431311010511) INDUSTRIAL ESTATE ,NANDYALA, REP. BY ITS PROPRIETOR ,JAYAVARAM NARAYANA RANGAIAH , S/0 MANIKYA RANGAIAH , AGE 52 YRS 5. M/S. SRI LAKSHMI SRINIVASA DAL MILL,, (SC 843112041993)PARK ROAD,NANDYALA REP. BY ITS PROP M. PADMAVATI W/O SATYANARAYANA AGE 44 YRS 6. M/S. LAKSHMI VENKATESHWARA DAL MILL ,, (SC 8431205004385) NOONEPALLY NANDYALA, REP. BY ITS PROP J.V. CHALA PATI S/O RANGAIAH, AGE 44 YRS 7. M/S. VASAVI DAL MILL, , (SC.8431205017275) NOONEPALLY NANDYALA, REP. BY ITS PROP D.V. KIRAN KUMAR SIC VENKATA SUBBAIAH. AGE 52 YRS 8. MIS.T.M.C. COTTON SEED OIL AND CAKE INDUSTRIES,, (SC 8431311020802) VIVEKANANDA STREET NANDYALA REP. BY ITS PARTNER ,T.RAM MOHAN S/O MASURAYA SHETTY AGE 45 YRS 9. WS. VENKATA SAI INDUSTRIES,, (SC 8431311032040) ,NANDYALA, REP. BY ITS PROPRIETOR , T.KALYAN 5/0 RAM MOHAN AGE 37 YEARS 10. M/S. JAGAMBA MODERN RICE MILL,, (KNL 393)VELGODE,KUMOOL DT REP. BY ITS PROPRIETOR ,L.RAMESH GUPTA S/O RAMASWANY , AGE 47 YRS 11. M/S.SRI VENKATA RAGHAVENDRA RICE AND OIL MILL, M/S.SRI VENKATA RAGHAVENDRA RICE AND OIL MILL,(SC 8411102009055)AILAGADDA PARK REP. BY ITS PARTNER MALLIPATI SAHNAKARA PRASAD S/O CHINNA SUBARAYUDU AGE 75 YRS 12. M/S. RAMA SAI INDUSTRIES, , (SC 8411102002662 ) ALLAGADDA REP. BY ITS PROP D.CHANDRUDU 5/0 BALASUBAIAH , AGE 64 YRS 13. M/S. SRI SAINATH RICE MILL,, (SC.8211201008088) BANUMUAKKALA,BANAGAPALLY,KURNOOL DT REP. BY ITSPROP MADHUMOHAN REDDY S/O KONDA REDDY AGE 49 YRS 14. M/S.SRI RAMA RICE MILL,, (KNL 537) ,BANAGAPALLY,KURNOOL DT REP. BY ITSPARTNER , G.RAMAKRISHNA S/O RAMACHANDRUDU. AGE 48 YRS 15. M/S.KHAN RICE MILL ,, (KNL 540) ,BANAGAPALLY,KURNOOL DT REP. BY ITS PROP P. KAN AMJAD KHAN S/0 P.MD KHAN AGE 50 YEARS 16. M/S. PAVAN SAI RICE MILL, (SC 8211201013111),BANAGAPALLY,KURNOOL DT REP. BY ITSPROP ESARI YELLAMA W/0 E.YELLAYA , AGE 45 YRS 17. M/S. SRI LAKSHMI SAI MILL,, (SC 82117000338),BANAGAPALLY,KURNOOL DT REP. BY ITSPROP C.HUSSAINAMA W/O LAKSHMI NARYANA REDDY AGE 52 YRS 18. M/S. SRI BALAJI MODERN RICE MILL, , (SC 8211201009532),BANAGAPALLY,KURNOOL DT REP. BY ITS PROP M.VARALAKSMI W/0 VENKATESHWARLU AGE 48 YRS 19. M/S.SAI DHARANI RICE MILL, , (SC.8211123000346) RALLAKOTHUR,BANAGAPALLY,KURNOOL DT REP. BY ITS PROP D.MASTAN BEE W/O KASIMBABU AGE 43 YRS 20. M/S.RAGHAVENDRA SWAMY RILL MILL, (SC 8211201011272) BHANUMUKKALA BANAGAPALLY,KURNOOL DT REP. BY ITS PROP Y.VENKATARAM REDDY S/O Y.CH.RAMI REDDY AGE 53 YRS 21. M/S. LAKSHMI VENKATESHWARA RICE MILL,, (SC 82112013707)BHANUMUKKALA BANAGAPALLY,KURNOOL DT REP. BY ITS PROP J.PDMAVATAMA W/O SIVA REDDY AGE 45 YEARS 22. M/S. SRI RAMA RICE MILL,, (SC 8431121002397),NANDYALA, REP. BY ITS PARTNER ,G.VENAKTA RAMESH BABU,S/0 SUBBARAYUDU AGE 58 YRS 23. M/S. SRI KRISHNA SATYA INDUSTRIES ,, (SC 8431112010993)NANDYALA REP. BY ITS PROP KOTHA KRISGNA MURTHY S/O K. SATYANARAYANA SETTY AGE 60 YRS 24. M/S. NAGA SAI KEERTHI INDUSTRIES,, (SC 8431205020217 ) AYYALUR, NANDYALA, REP. BY ITS PROP D.NITHIN KRISHNA S/0 HARISH BABU, AGE 25 YRS 25. M/S. SREE SEYANS AGRO INDUSTRIES RICE MILL, UNIT , (SC.8431205092517) AYYALURU, NANDYALA REP. BY ITS PROP , DEVESSETTY SLVANTH S/0 S/O HARISH BABU, AGE 32 YRS 26. M/S.ARIF TRADERS,, (SC 8431125007894) NANDYALA REP. BY ITS PROPRIETOR , SH.MAHABOOB BASHA S/0 ABHAS MIA AGE 67 YRS 27. M/S. SRI VENKATA HIRANMAI INDUSTRIES, , (SC 8431304005294 ) ,NANDYALA, REP. BY ITS PARTNER ,G.V.S. SUDARSHAN S/0 NAGISETTY AGE 59 YEARS 28. M/S. HIMA KIRAN TRADERS,, (SC 8431306001085) BOMMALA SATRAM,NANDYAL, REP. BY ITS PROPRIETOR ,G,HIMA KIRAN S/O NARASIMHAIAH AGE 35 YRS 29. M/S. SRI VENKATA NAGENDRA TRADERSL,, (SC 8431112030830 )NANDYALA REP. BY ITS PROPMEDA NAGENDRA BABU S/O GURUVAIAH AGE 33 YRS 30. M/S. SRI PANDURANGA RICE MILL, , (SC 8431115001711)NANDYALA, REP. BY ITSPARTNER MEDA SATYANARAYAN GUPTA 5/0 VENKATASUBBAHAIAH, AGE 69 YRS 31. M/S. SRI SUDHAKAR RICE MILL ,, (KLN 557),NANDYALA REP. BY ITS PARTNER, Y.SUGUNA KUMAR SETTY S/O SRI RAMULU SETTY AGE 71 YRS 32. M/S.NJS TRADERS,, (SC 8431205016549) NANDYALA REP. BY ITS PROPRIETOR , N.A.MUNNIM SIO N.A.KANDIR AGE 40 YRS 33. M/S. SRI KOTESHWAR RAO RICE MILL ,, (SC 8432423000392),RYTHU NAGARAM NANDYALA, REP. BY ITS PROPRIETOR ,A.LINGA REDDY S/0 BALA KOTA REDDY AGE 47 YEARS 34. M/S. SRI KOTESHWARA AGRO PROCESSING PLANT,, (SC 8432423001089)RYTHUNAGAR NANDYALA, REP. BY ITS PROPRIETOR ,A.PADMAVATHI W/O LINGAREDDY , AGE 40 YRS 35. M/S.MAHA LAKSHMI OIL INDUSTRIES, (SC 8431311001762)BOGGULINE NANDYALA REP. BY ITS PARTNER SUJITH RAGHAVA S/O NAGARAJU AGE 35 YRS 36. M/S. SRI VENKATA SATYA OIL MILL ,, (SC 8431311009483 ) BOGGULINE,NANDYALA REP. BY ITS PROP PRAVEEN KUMAR SIO SUBRAMANYAM, AGE 48 YRS 37. M/S. SREE SAMBHAVI OIL INDUSTRY ,, (SC.8431112019444) ,NANDYALA REP. BY ITS MANGING PARTNER Y.KRISHNAMURTHY S/O SUBBARAYUDU AGE 61 YRS 38. M/S.RAMESH OIL ROTER ,, (SC 8431115016066) NANDYALA REP. BY ITS PARTNER Y.SAI PRAKASH S/0 KRSIHNA MURTHYAGE 27 YRS 39. M/S. SRI VASAVI PLASTIC INDUSTRIES, , (SC 8431311084392) BOMMALASATRAM,NANDYALA, REP. BY ITS PROP,P.MOUNIKA W/O RAJPAVAN AGE 30 YEARS 40. M/S. SRI VASAVI POLYMERS,, (SC 8431311021891) BOMMALA SATRAM,NANDYAL, REP. BY ITS PROPRIETOR IK.RAJPAVAN S/O SUBRAMANIAM AGE 36 YRS 41. M/S. SRI SAI VSIHNU TEJA PLASTAICS, (SC 8431311004420)BOMMALA SATRAM,NANDYALA REP. BY ITS PROP T.VISHNU TEJA S/O RAMESH BABU AGE 36 YEARS 42. M/S. SRI MALI PLASTICS,, (SC 8431311023217)NANDYALA, REP. BY ITS PROP K.NAGESHWAR RAO S/O SRI RAMULU AGE 62 YRS 43. M/S.MEENKASHI DAL MILL, , (SC NO 8431205009144) ,NANDYALA REP. BY ITS PROP,G.V.RAMESH BABU S/O SUBBARAYUDU AGE 57 YEARS 44. M/S.MAHA LAKSHMI DAL INDUSTRIES, (SC 8431311081603) BOGGULALINE,NANDYALA REP. BY ITS PARTNERY.SUGUNA KUMAR S/0 SRI RAMULA SETTY AGE 71 YRS 45. M/S. STAR MODERN RICE MILL, , (SC 8411523003803) ALLAGADDA,REP. BY ITS PROPRIETOR ,D SHAHANOOR S/0 D.IBRAHIM AGE 47 YEARS 46. M/S. MOHAMMADIYA RICE MILL, (SC 8411523001770) SIRIVELLA, REP. BY ITS PROPRIETOR , D.KHAZA FAREED S/O D.MD HUSSAIN AGE 45 YRS 47. M/S.KODANDPANI TRADERS, (SC 8411523000325)ALLAGADDA REP. BY ITS PROP MANCHIKANTI MANOHAR S/0 MANCHIKANTI PULLAOAH AGE 55 YRS 48. M/S.MUSUKAM MODERN RICE MILL, , (SC 8411523003220) SIRIVELLA REP. BY ITS PROP NASEAMULLA KHAN 5/0 JAFARULLA KHAN, AGE 42 YRS 49. M/S.ANEESKHAN MODERN RICE MILL, , (SC 8411523004472) SIRIVELLA REP. BY ITS PROP P.RAHAMATULLA KHAN SIO JAFARULLA KHAN AGE 45 YRS ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRL. SECRETARY, ENERGY DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI 522 237, GUNTUR DISTRICT. 2. ANDHRA PRADESH SOUTHERN POWER DISTRIBUTION COMPANY LIMITED APSPDCL, VIDYUT NILAYAM, KESAVAYANAGUNTA, TIRUPATI 517 501, REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR 3. THE SUPERINTENDING ENGINEER, OPERATION, APSPDCL, RAILWAY STATION ROAD, KURNOOL 518 004 ...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 a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus declaring the action of respondents in issuing G.O. Ms.No. 7 Energy (Power II) Department dated 08-04-2022 where under the levy of electricity duty was increased from Rs. 0.06 Paise per unit to Rs. 1.00 PS on the energy sales made to the commercial and industrial consumers as illegal, arbitrary and contrary to law and consequently direct the respondents and their subordinates to adjust the refundable amount in the future consumption bills of the petitioners and to levy electricity duty @ Rs.0.06 Paise only from the petitioners service connections 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 and their subordinates not to disconnect the power supply to the service connections of the petitioners for recovery of electricity duty @ Rs. 1/- per unit in pursuance of G.O. Ms.No. 7 Energy (Power — If) Department dated 08-04¬2022, pending disposal of the Writ Petition and pass Counsel for the Petitioner(S): 1. K V UPENDRA GUPTA Counsel for the Respondent(S): 1. VENKATA RAMA RAO KOTA SC FOR APSPDCL 2. GP FOR ENERGY 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. 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 252 THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.28885 OF 2023 Date :02.07.2025 TVN