APHC010043492024 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: 2604/2024 Between: 1. M/S. PRISM JOHNSON LIMITED.,, A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, HAVING ITS REGISTERED OFFICE AT 305, LAXMI NIVAS APARTMENTS, AMEERPET, HYDERABAD, TELANGANA - 500 016, REP.BY ITS AUTHORIZED SIGNATORY SHRI. SAMIR RANJAN JANA. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, DEPARTMENT OF ENERGY, REP. BY IT'S PRINCIPAL SECRETARY, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 2. ANDHRA PRADESH EASTERN POWER DISTRIBUTION COMPANY LTD, (APEPDCL), REP.BY ITS CHAIRMAN AND MANAGING DIRECTOR, CORPORATE OFFICE AT P AND T COLONY, SEETHAMMADHARA, VISAKHAPATNAM - 530013, ANDHRA PRADESH. 3. SUPERINTENDENT ENGINEER, OPERATION CIRCLE APEPDC LTD, VIDYUT BHAVAN, RAMACHANDRA RAO PET, ELURU, ANDHRA PRADESH -534002. ...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 writ, order, direction more particularly in the nature of writ of mandamus by declaring the action of 1st respondent in issuing G.O.Ms.No.7, Energy (Power -III) Department dated 08.04.2022 exorbitantly increasing the 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 colourableexercise of the powers conferred under section 3 (1) of The Andhra Pradesh Electricity Duty Act, 1939 and consequent action of 2nd respondent in levying/recovering electricity duty at the enhanced rate inter alia by raising H.T.Bills from the month of April 2022 to October 2023 in respect of consumer service No.ELR 588 of the Petitioner with out sanction of the Government after issuance of G.O.Ms.No.7, Energy ( Power-Ill) Department dated 08.04.2022 as arbitrary, illegal, unjust, unreasonable, excessive, violation of the fundamental and constitutional rights guaranteed under the Constitution of India, violative of principles of natural justice and contrary to law and to be consequently set aside G.O.Ms.No.7, Energy ( Power-Ill) Department dated 08.04.2022 as well as aforesaid H.T.Bills issued by the 2nd respondent from April 2022 to October 2023 to the extent of the enhanced electricity duty by directing the 2nd respondent to refund the excess electricity duty paid up to the month December 2023 and not to levy electricity duty at enhanced rate of Rs.1/- any more on the petitioner for subsequent months in respect of consumer service no. HTNLR-2004 of the Petitioner and pass 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 pleased to suspend the operation of G.O.Ms.No.7, Energy (Power-Ill) Department dated 08.04.2022 issued by the 1st respondent, pending disposal of the above writ Petition 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 pleased to direct respondent no.2 to levy electricity duty as per old rate of 0.06 paise per unit instead of Rs. 1/- per unit pending disposal of the above writ petition and pass IA NO: 3 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 pleased to vacate the interim order dated 05.02.2024 passed in I.A.No. 1 of 2024 in WP. No. 2604 of 2024 Counsel for the Petitioner: 1. J DILEEP KUMAR Counsel for the Respondent(S): 1. V V SATISH (SC for APEPDCL) 2. GP FOR ENERGY (AP) 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 annex 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/IKN THE HON’BLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.2604 OF 2024 Date :30.06.2025 TVN/IKN