APHC010636092022 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: 37936/2022 Between: 1. M/S MARUTHI ISPAT AND ENERGY PRIVATE LIMITED, CORPORATE OFFICE AT RAMA TOWERS, 5-4-83, 2ND FLOOR, TSK CHAMBERS, M.G.ROAD, SECUNDERABAD -REPRESENTED BY ITS DIRECTOR, SRI. PRAMOD KUMAR AGARWAL, HAVING ITS UNIT AT 167, MADHAVARAM VILLAGE, MANTRALAYAM MANDAL, KURNOOL DISTRICT WITH SERVICE CONNECTION NO. KNL - 822 2. M/S MS AGARWAL FOUNDRIES PRIVATE LIMITED,, (FORMERLY M/S SAKTHI STEEL INDUSTRIES LTD) CORPORATE OFFICE AT RAMA TOWERS, 5-4-83, 2ND FLOOR, TSK CHAMBERS, M.G.ROAD, SECUNDERABAD REPRESENTED BY ITS DIRECTOR, SRI. PRAMOD KUMAR AGARWAL HAVING ITS UNIT AT PENNAPALLI VILLAGE, PELLAKUR MANDAL, NAIDUPET, SPSR NELLORE DISTRICT WITH SERVICE CONNECTION NO.NLR - 406 ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, ENERGY DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, REP. BY ITS PRINCIPAL SECRETARY 2. SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD, RENIGUNTA ROAD, TIRUPATI, REPRESENTED BYITS MANAGING DIRECTOR. ...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-Ill) Department dated 08.04.2022 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 0.1 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 duly on the Petitioners in the HT bills from the month of May 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) Directing the Respondents to consequently to refund the amounts - collected towards Electricity Duty in terms of the impugned notification. (d) and/or pass IA NO: 1 OF 2022 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 stay the operation of the impugned notification in G.O.Ms.No.7, Energy (Power-III) Department dated 08.04.2022 and/or restrain the 2nd Respondent from levying and collecting any amount towards electricity duty in terms of the said impugned notification and/or taking the any coercive steps against the Petitioner and/or and pass Counsel for the Petitioner(S): 1. S.V.S.S.SIVA RAM 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/IKN THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.37936 OF 2022 Date :02.07.2025 TVN/IKN