APHC010024882024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] MONDAY, THE THIRTIETH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 1495/2024 Between: 1. RAKSHIT PHARMACEUTICALS LIMITED, PLOT NO.68/A, THANAMVILLAGE, JAWAHARLAL NEHRU PHARMA CITY, PARWADA, ANAKAPALLI DISTRICT, VISAKHAPATNAM - 531021, REP. BY ITS CORPORATE GENERAL MANAGER SRI. MUMMINA PAPPAYA DORA SERVICE CONNECTION NO.VSP575. 2. AZICO BIOPHORE INDIA PRIVATE LIMITED., PLOT NO.40/A, THANAMVILLAGE, JAWAHARLAL NEHRU PHARMA CITY, PARWADA, ANAKAPALLI DISTRICT, VISAKHAPATNAM - 531021, REP. BY ITS CORPORATE GENERAL MANAGER SRI. MUMMINA PAPPAYA DORA SERVICE CONNECTION NO.VSP1091 3. SRI SAI CHANDANA API PRIVATE LIMITED., PLOT NO.52, THANAMVILLAGE, JAWAHARLAL NEHRU PHARMA CITY, PARWADA, ANAKAPALLI DISTRICT, VISAKHAPATNAM - 531021, REP. BY ITS CORPORATE GENERAL MANAGER SRI. MUMMINA PAPPAYA DORA SERVICE CONNECTION NO.VSP1371. 4. RAKSHIT DRUGS PRIVATE LIMITED., PLOT NO.4, THANAMVILLAGE, JAWAHARLAL NEHRU PHARMA CITY, PARWADA, ANAKAPALLI DISTRICT, VISAKHAPATNAM - 531021, REP. BY ITS CORPORATE GENERAL MANAGER SRI. MUMMINA PAPPAYA DORA SERVICE CONNECTION NO.VSP1665. 5. AZICO PHARMACEUTICALS PRIVATE LIMITED., PLOT N0.31C, THANAMVILLAGE,JAWAHARLAL NEHRU PHARMA CITY, PARWADA, ANAKAPALLI DISTRICT, VISAKHAPATNAM - 531021, REP. BY ITS CORPORATE GENERAL MANAGER SRI. MUMMINA SRS,J W.P.No.1495 of 2024 PAPPAYA DORA SERVICE CONNECTION NO.VSP2220. 6. SAINOR LABORATORIES PRIVATE LIMITED., PLOT N0.5C, INDUSTRIAL PARK, DENOTIFIED AREA, APSEZ, RAMBILLI MANDAL, ATCHUTHAPURAM, ANAKAPALLI DISTRICT, ANDHRA PRADESH - 531011, REP. BY ITS CORPORATE GENERAL MANAGER SRI. MUMMINA PAPPAYA DORA SERVICE CONNECTION NO.VSP1904. ...PETITIONER(S) AND 1. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, ENERGY DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 2. EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD, REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR, P AND T COLONY, SEETHAMMADHARA, 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 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 - III) 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 Paise 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 (g) Rs.0.06 Raise only from the Petitioners service connections and to pass such IA NO: 1 OF 2024 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 may be pleased to DIRECT the Respondents and their subordinates not to disconnect the power supply to the service connections of the Petitioners for SRS,J W.P.No.1495 of 2024 recovery of Electricity Duty @ Rs.l/- per unit in pursuance of G.O.Ms.No.7 Energy (Power - III) Department dated 08.04.2022, pending disposal of the Writ Petition and pass such IA NO: 2 OF 2024 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 to vacate the interim order passed dated 22.01.2024 in WP. No. 1495 of 2024 and dismiss the writ petition and pass such Counsel for the Petitioner(S): 1. HARIKA PUNNAMI PINNAMANENI 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 in W.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. Page 4 of 6 SRS,J W.P.No.1495 of 2024 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. SRS,J W.P.No.1495 of 2024 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 : 30.06.2025 TVN SRS,J W.P.No.1495 of 2024 276 THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.1495 OF 2024 Date : 30.06.2025 TVN