APHC010563242023 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: 29239/2023 Between: 1. M/S VENKATESHWARA SWAMY SILKY RICE INDUSTRIES, (SC 8000201059567) ADONI, KURNOOL DT REP. BY ITS PROPRIETOR CH.V.R. PRASAD S/O. VISHNU RAO AGE. 53 2. M/S.LAKSHMI VENKATESHWARA SWAMY RICE MILLS,, (SC 8000201059912) ADONI, KURNOOL DT REP. BY ITS PARTNER V. SATYANARAYANA REDDY S/O. VERUPAKSHYA REDDY AGE. 54 3. M/S. NIZAMUDDIN RICE MILL,, (SC 8000201061896) ADONI, KURNOOL , REP. BY ITS PROPRIETOR M.BASHEER AHEMED S/O. ALLABHAKSH AGE. 50 4. M/S. SRI SAI BALAJI RICE MILL,, (SC 8000201063290) ADONI, KURNOOL REP. BY ITS PROPRIETOR S. VENKATESHWARLU S/O. RAMANAIAH AGE. 67 5. M/S. SRI GURU RAGHAVENDRA TRADERS RESSERS SRI JOTHI VENKATESHWARA RICE MILL,, (SC 8000201068271) ADONI, KURNOOL , REP. BY ITS PROPRIETOR U LASUMAN S/O. BAZAPPA AGE. 31 6. M/S. SRI NARAHARI RICE AGRO INDUSTRIES,, (KNL 1048) PARVATHAPURAM VILLAGE ADONI, KURNOOL,REP. BY ITS MANAGING PARTNER KV SUDHAKAR SETTY S/O. BENKEIAH SETTY AGE. 47 7. M/S. SRI LAKSHMI NARASIMHA RICE INDUSTRIES,, (SC 8000201061471) PARVATHAPURAM VILLAGE , ADONI, KURNOOL DT,REP. BY ITS PROPRIETOR E SUBRAMANYAM S/O. SUBBARAIDU AGE. 59 8. M/S. TIRUMALA RICE MILL, , (KNL 473), ADONI, KURNOOL DT REP. BY ITS PARTNER D PAVAN KUMAR S/O. VENKATASUBBIAH AGE. 46 9. M/S.KAMADHANU RICE TRADERS, , (SC 80002010059676 ) SADONI, KURNOOL DT, REP. BY ITS PARTNER B BALASUBRAMANYAM S/O. SUBBA RAO AGE. 39 10. M/S.SRINIVASA RICE AND FLOOR MILL,, (KNL 477) ADONI, KURNOOL DT REP. BY ITS PARTNER S.SRINIVASULU S/O. KASAIAH AGE. 43 11. M/S. SRI NARASIMHA SWAMY RICE MILL,, (SC 8000201072350) ADONI, KURNOOL DT REP. BY ITS PROPRIETOR M.V.BENKAIAH SETTY S/O.GRAMASETTY AGE. 74 12. M/S. DURGA RICE MILL,, (SC 8000201019271) SADAAPURAM VILLAGE ADONI, KURNOOL DT, REP. BY ITS PROPRIETOR S.RAMANA S/O. RAMA KRISHNA AGE. 36 13. M/S. AARAV PVC INDUSTRIES,, (KNL 997) NOONEPALLI,NANDYAL, REP. BY ITS PARTNER G. SASIKALA RAMAKRISHA W/O. G.RAMA KRISHNA AGE. 57 14. M/S. AARAV PVC PRODUCTS,, (SC 8431311088646) NOONEPALLI ,NANDYAL, REP. BY ITS PARTNER G. SASIKALA RAMAKRISHA W/O. G.RAMA KRISHNA AGE. 57 15. M/S. GELVI BRIQUETTES, (, SC 8432407001335) NOONEPALLI ,NANDYAL, REP. BY ITS PARTNER GELVI CHYTANYA S/O. SHADEVUDU AGE. 41 16. M/S.NEELAKANTESHWARA SEEDS CORPORATIONS UNIT I,, (SC 8432401002701) CHABOLU , NANDYAL DT REP. BY ITS PROPRIETOR B. RAMASUBBA REDDY S/O. PULLA REDDY AGE. 58 17. M/S.NEELAKANTESHWARA SEEDS CORPORATIONS UNIT II,, (SC 8432401003282) CHABOLU , NANDYAL DT REP. BY ITS PROPRIETOR B. RAMASUBBA REDDY S/O. PULLA REDDY AGE. 58 18. M/S. SRI SEETHA RAMANJANEYA FOOD GRAIN TRADERS,, (SC 8431130000311) NANDYAL REP. BY ITS MANAGING PARTNER S. NAGENDRA PRASAD S/O. RAMASUBBAIAH AGE. 52 ...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 support of Writ Petition, the Petitioner herein prays that this Hon'ble Court may be 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 — II) 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. GP FOR ENERGY 2. V R REDDY KOVVURI(SC FOR APSPDCL) 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 5 of 6 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 311 THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.29239 OF 2023 Date : 02.07.2025 TVN