Andhra Pradesh High Court – Amravati
Srujana Minerals And Mines Private … vs The State Of Andhra Pradesh on 16 June, 2025
IN THE HIGH COURT OF ANDHRA PRADESIi AT AMARAV
(SPECIAL ORIGINAL JURISDICTION)
MONDAY ,THE SIXTEENTH DAY OF JUNE
TWO THOUSAND AND TWENTY FIVE
:PRESENT:
HONOURABLE THE CHIEF JUSTICE SRI DHIRAJ S[NGH I
-
AND
THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPAT
WRIT PETITION NO: 12g€of 2025 along with W.P.Mos.13gZ2,1
133xp,134j2,134;§6,134/58,13526] 13531 & 13951 of2025
/ r /
WRIT PETITION NO: 12837 OF 2025
Betwee n :
1. M/s.SRUJANA-MINERALS AND M'NES PRIVATE LIMITED,
Represented by its Managing DI'reCtOr, Chandragiri Dheeraj, S/o.
Chandragiri Yesu Ratnam, Aged about 35 years, Occ Business, R/a.
First Floor, House No.4-20-12, Siddhartha Nagar, 2nd Lane, Guntur,
Guntur District.
2. M/s KRK Granites, Represented by its Proprietor, K. Gruhalakhsmi W/o
Kondalarao, Aged about 58 years, Occ Business, O/o Sv.No.72/1,
Kondepi Road, Podili Road, Velum, Prakasam District
3. M/s KK Grani{es, Represented by its Managing Partner, K.
Gmhalakhsmi W/o Kondalarao, Aged about 58`years, Occ Business,
O/o Sy.No.l7/iA, Gurijepalli Village, Santhamaguluru Mandal, Prakasam
District
4. Kanumarlapudi Venkateswara Rao, S/o Ramanjanevulu,
J
Aged about 44
years, R/o D.No.12-ll-34/1, Prakash Nagar, Manjunadha Towers,
Nrasaraopet, Guntur District
Petitioner
Ei
AND
1. THE STATE OF ANDHRA PRADESH, Represented by I'tS Principal
Secretary, Energy Department, Secretariat Buildings, Velagapudi,
Amaravati, Guntur District ~
2. The Andhra Pradesh central Power Distribut!'on corporatl'on LtdH
Represented by its chairman and ManagI'ng Director, corporate office,
Beside Govt. PolytechnI'C, ITI Road, Vijayawada, Krishna District.
.3. The Senior Accounts offI'Cer, APCPDCL Operation circle, Palnadu,
.Amaravathi, Guntur District.
4. The Senl-or Accounts offI'Cer, APCPDCL Operatl'on circle, Ongole,
Prakasam District
Respondent~
petjtl'on under Article 226 of the constitutI|On Of India praying that jn the
circumstances stated in the affidavit filed therewI'th, the High Court may be
Pleased tO I'SSue a WRIT OF MANDAMUS
DeclarI'ng that the amendment to sectl'on 3(1) of the Andhra pradesh
EIectricjty Duty Act, -1939, as amended by section 3 of the of the Andhra
pradesh EIectricity Duty (Amendment) Act, 2020, I-S unCOnStitutional by reason
of excessI-Ve delegation and/or abdication by the Andhra pradesh state
Legislature of its ess,ential legI-SIatjve functl-on and to s{rI-ke down the same
DeclarI'ng that the impugned notification in G.O.Ms.No.7, /
Energy
(power-"D Department dated o8.04.2022 levying electr,'city duty at Re 1/-per
unit on the energy sales to industrial and commercial consumers alone is
vitiated by colourable exercise of power, gross overreach and l'nterference
wl-th the statutory policy notifl'cations of the central Government and the
exclusI-Ve statutory power and function of the state Electrl-city Regulatory
commission under a law enacted by parliament, iillegality. Irrationality,
unreasonableness, hostile discrimI'nation and in violatI'On of arbI-trariness.
Articles 14 of the constitution, and {o set aside the said notl-fI'Catjon and
(c) DeclarI-ng that the impugned notificatl'on jn G.O. Ms. No. 22 Energy
(power.Ill) Department dated 23.10.2023 accordI-ng permISSIOn to the
licensees to recover the electricity duty from the consumers I-s vI-tjated by lack
of power and jurisdiction with respect to the conditions imposed therein and
-
thereby, and to set aside the sat-d no{l-fjca{]'on and/or
I,i 't .i. .::*.Tla:l=ld
3
(d) Declaring that the aforesaI-d notifications dated o8.04.2022 and
23.10.2023 are illegal and void for want of any notI-fiCatjOn {O brI'ng the Andhra
pradesh Electrjci{y Duty (Amendment) Act, 2020, I-ntO force aS required by
SeCtI-On 1 (2) of the said Act
(e) consequently, directing the Respondents to refund the amounts
collected towards Electrl'city Duty in terms of the l'mpugned notifl'cation or I-n
alternatI'Ve adjust the excess electrI'CI'ty duty paid in terms of the impugne'd
GO(s) in the present an,d subsequent LT/HT/CC Bills aga,-nst the service
connections of the petitioners vide oNG2735, Use No 4722312000707,
oNG2255 and use No 1342100029372 respecti-vely .
lA NO.. 1
petitI-On under Section 151 CPC praying that I-n the circumstances
stated in the affidavit filed in support of the petI'tiOn, the HI'gh Court may be
pleas~ed to stay the operation of the impugned notification I-n G.O.Ms.No.7,
Energy (power-Ill) Department dated o8.04.2022 and/or the I'mPugned
notifl'cation in G.O. Ms. No. 22 Energy (power.Ill) Department dated
23.10.2023 and to restrain the 2nd & 3rd Respondents from recovering any
amount towards electricity duty in terms of the said l'mpugned notificatI'OnS
and/or takI-ng any coercive steps against the servI-Ce COnneCtiOnS Of the
petitioners oNG2735, IJSC No.-4722312000707, ONG2255 and USC No.I
1342100029372 respectively, Pending disposal of WP 12837 of 2025, on the
file of the High court.
.r
The petj{I'On COmjng on for hearI'ng, upon perusing the pe{itl|on and the
\
affI'daVI-I filed ln Support thereof and upon hearI'ng the arguments of sri
SURESH KUMAR REDDY KALAVA Advocate for the petI|{iOner and of GP
FOR ENERGY for the Respondents and the court made the fol[owjng,
WRIT PETITl N NO-. 13322
Between :
1. DevllVeni Ramana pranitha Memorial Trust, Rep. by its Manager,
MukthinenI- VInay, s/o. Madhusudanarao, o/o. perakalapadu x road,
Kanchjkacharla Village and Mandal, Krishna Dl'strict.
2. Sri Hanuman cold Storageu Rep by ,Its proprletOr Kotapati
Ramanjaneyulu, aged about 50 years, R/o. Inko'lu village, par6hur
Road, prakasam DistrI'Ct, Andhra pradesh-523167.
3. M/s. SrI' SrI|niVa.Sa Cold Storageu Rep. by its proprietor, shal'k srjnivasa
Babu, s/a. Nagoor saheb, aged about 50 years, R/o. Ananthavaram
village, yaddanapudI| MandaI, BapatI'a DistrI'Ct.
PetitI-0 n e rs
AND
1 THE STATE OF ANDHRA PRADESH, Rep by I'tS Prl|nc]-pal secretary,
Energy Department, secretan-at Bulldings, velagapudj, Amaravatl|,
Guntur Distrl'ct - 522503
2. Andhra pradesh central Power Dl|stribu{l'on company Ltd.u
Represented by I'tS Chat-rman Gum ManagI'ng DI-rector, Corporate
offI'Ce, Beside 9ovt. PolytechnjcJ ITI Road, vljayawada, KrI'Shna
DI'Strict-520008, Rep. by Its Chairman and Managing Director.
Respondents
petjtjon under Article 226 of the constjtutI'On of lndI'a Praying that jn the<.,- .
circumstances stated jn the affldaVI-I filed therewith, the Hl-gh court may be
pleased to ,ssue an appropriate writ, order or directI'On, more particularly one
jn the nature of writ of Mandamus
J`.I".I.lil`.'[-
5
a. Declarl'ng that the amendmehi io :ectjon 3(1) of the Andhra pradesh
EIectrl'city Duty Act, 1939, as amended by sectl'on 3 of the of the Andhra
pradesh Electricity Duty (Amendment) Act, 2020, as unconstI'tutl-OnaI `by
reason of excessive delega{l-on and abdI'CatI'On by the Andhra pradesh state
Legislature of l|ts essentI|al legislative functlon and to stnke down the same and
b. Declaring that the Andhra pradesh EIectrIClty Duty (Amendment)
ordinance, 2024 (A.P. OrdI'nance No.2 of 2024) promulgated by the Govemor
on 30-01-2024 and the Andhra pradesh ElectrlcI{y Duty (Amendment)
Act,2024 (Act No. 10 of 2024) as nliII and voI'd
c.DeclarI|ng that the impugned notifI'CatiOn I-n G.O.Ms.No.7, Energy
(power-lil) Department, dated o8,04.2022 ievylng electrICI'ty duty at Rs.1/-per
unit on the energy sales to industrial and commercial consumers alone
I-nCIuding the petltiOner I'S Vi'tl-ated by colourable exerc,se of power, and
interference with the statutory policy notI|fI'Cations of- the central Government
and the exclusI|Ve Statutory power and functIOn Of the State EIectrl-city
Regulatory commission under a law enacted by parII'ament, and in violation of
Article 14 of the constl-tution, and to set asI'de the said notifI'Cation
r_
d.Declaring that the impugned notlfI'CatI'On ln G O.Ms No.22, Energy
(power.IIl) Department, dated 23.10.2023 accordI'ng permission
I i
to the
"'censees to recover the electricity duty from the consumers jncludlng the
petitioner is vI|tjated by lack of power and jurI'SdiCtiOn With respect to the
condI|tjOnS imposed therein and thereby and to set asl-de the said notI-fiCatjOn
and/or
e. And consequently direct the Respondents to refund/adjust the
I-
amount collected from the petI'tI|Oner towards Electricity Duty over and abov`e
Rs.0.06/- pajse per Kwh(um-I) I|n respect of the petltioners servlce connect,-o'n
Mos. vJA915, ONG646 and oNG983
/
petI'tI-On under SectI-On 151 CPC prayI-ng that I-n the cI'rCumStanCeS
stated in the affidavit filed in support. Qf the petit,Ion,
the High Court may be
pleased to stay tr`e operation of the impugned notification I-n
G.O.Ms.No.7, Energy (power-llll) Department, dated o8.04.2022 and/or the
Impugned notification in G.O.Ms No.22, Energy (power.Ill) Department, dated
23.10.2023 and to restrain the Respondents from recovering any amount
towards electrI-CI-ty duty over and above Rs.0.06/-pal|se per Kwh(unit) in terms
of the sa,-d impugned notifI-CatiOnS and/or takI'ng any coercive steps agal'nst the
petitionersJ service .connectlon Nos. VJA915, ONG646 and oNG983,
pendI'ng disposal of WP 13322 of 2025, on the file of the HI'gh Court.
The pet['tI-On coming on for hearing, upon perusing the petI'tiOn and the
affI-davit filed in support thereof and upon hearing the arguments of sn|
vlNOD KUMAR PEMMASANI Advocate for the pet,-tl-oner and of GP FOR
ENERGY for the Respondents and the court made the follow,-ng.
.,-
Between :
1. M/s.Krishna Microns, Rep by I-tS Prop. ponnalu Eswar Reddy, s/o Late
p. chI-nna Reddy, office at 43/1, Obulapuram village, Garladinee
Mandal, Anan{hpur-515731.Consumer No. ATP449.
2. Sitaram Nuclear scan private Ljmjted, Rep by its prop. Akepatj Naveen
Kumar Reddy, s/o siva sankar Reddy, office at 6-3-155, Ram Nagar,
Allanthpur-l515731. Use No. 7111101004512.
3. M/s Balaji EducatI'On Society, Rep. by lots DIreCtOr PaIIe Venkata Krlshn`a
Kjshore Reddy, s/o Raghunatha Reddy, offI'Ce at 182-3, AIamuru,
Kattakinda palli, Ananthapur. use No. ATP1338,
4. M/s sl|taram Nuclear scans pn'vate Limited, Rep by I-tS DI-rector Jayanthl-
Mohan Roop, s/o Mohan Roop, office at 45-142-71, Venus colony,
v.R, Colony, Kurnool. usc No. KML1059
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Petitioners
AND
1. THE STATE OF AP, Rep. by its prI'nCjPaI SecretarI'at, Energy
Department, secretariat Buildings, velagapudi, Amarava{hl., Guntur
DI'StrI.Ct.
2. Andhra pradesh southem power Djstrl'butjon company Ll-ml'ted,
(APSPDCL), Represented by I-ts chairman Managl'ng DI'reCtOr,
corporate offI'Ce,19-13-65/A, Srinivasapuram, TI|ruChanoor Road,
Tirupatl' -517503.
3. The sen['or Accounts officer, APSPDCL Operatl-on circle, Corporate
office,19-13~65/A, Srinivasapuram, Ttl'ruchanoor Road, Tjrupatl' -
517503. l!
Respondents
pet,'tion under Article 226 of the constI'tutI'On Of lndl'a prayl'ng that jn the
circumstances stated I'n the affldaVIt flled therewith, the Hl'gh court may be
pleased to ISSue an approprlate writ, order or directlon, more partl'cularly one
l'n the nature of writ of Mandamus
(a) Declarl|ng that the amendment to sectI'On 3W of the Andhra pradesh
EIectrl|clty Duty Act, 1939, as amended by sectI'On 3 of the of the Andhra
pradesh EIectrjcjty Duty (Amendment) Act, 2020, is unconstitutional by reason
of excessive delegation and/or abdjcatI-On by the Andhra pradesh state
Legislature of Its eSSentI'al legislatIVe functI|On and to strl'ke down the same and
i.+ I./
(b) Declarl-ng that the l'mpugned notI|fiCatlon in G.O.Ms.No.7, Energy
(power-"I) Department dated o8.04 2022 levying electrl'clty duty at Re 1/-per
unit on the energy sales to industrial and commerclaI, consumers alone is
vl'tia{ed by colourable exerc,se of power, gross overreach and interference
wI'th the statutory poII'Cy notI|fiCa{I|OnS Of the Central Government and the
I/
8
exclusive statutory power and function of the state EIectrjcity Regulatory
commI|SSl'On under a law enacted by parlI|ament, illegality, arbl-trariness,
irrationality, unreasonableness, hostile discrimjnat['on and in violation of
Articles 14 of the constitution, and to set aside the said notificatI-On and
(c) Declaring that the impugned notl.fica{jon in G.O. Ms. No. 22 Energy
(power."D Department dated 23.10.2023 according permission to the
licensees to recover the electricity duty from the consumers l's vjtjated by lack
of power and jurisdl-ctI'On With respect to the condjtjons I|mPOSed therein and
thereby, and to set aside the sat-d notI|fiCa{iOn and/or
(d) Declaring that the alforesaid notifl'catjons dated o8.04.2022 and
23.10 2023 are Illegal and VOI-d for Want of any notl-fication to brl'ng the Andhra
pradesh EIectrI|Cl'ty Duty (Amendment) Act, 2020, I'ntO force as requlred by
section 1 (2) of the sal'd Act
(e) consequently, dlreC{l|ng the Respondents to refund the amounts
collected towards ElectricI-ty Duty I-n terms of the l'mpugned notjficatI-On Or ,-n
altematjve adjust the excess electrl'cl'ty duty pald jn terms of the Impugned
GO(s) ln the present and subsequent cc Bills agaI'nSt the servI-Ce connection
of the Petl-tI'Oner Unl-I
/
pet,'tion under sectI'On 151 CPC praying that I-n the circumstances
stated in the aft,'davit fl'led in support of the petI|tl|On, the Hlgh court may be
pleased may be pleased to stay the operation of the l'mpugned notI-fl'Cation I'n
G.O.Ms.No.7, Energy (power-m) Department, dated o8.04.2022 and/or the
I'mPugned notlfICatI'On ln G.O.Ms.No.22, Energy (power.m) Department, dated
2310.2023 and to restraln the 2 to 5 Respondents from recover,lng any
amount towards electricity duty jn terms of the sal|d I|mPugned notifications
a#:I:r3:a7k:nngf oann: FCO^e_rC+iLV_e :tep=.ag?ins; t;e ::til;oa:uer: ," "pueg:de..angn:::I:Coast'la:nosf
wp 13379 of 2025, on the flle Of the HI-gh Court.
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9
The pet['tI-On COmjng on for hearing, upon perusing the petl-{jon and the
affidavllt filed in support thereof and upon hearing the arguments of sri ALA
cHANDP`ASEKHAR YADAV Advocate for the petI|tiOner and of GP FOR
ENERGY for the Respondents and the court made the following.
WRIT PETITIO NNO: 13380
Between.I
M/S. PR!MA PLASTICS LIMITED, Represented by its Manager srI' Sun"
Dattatraya Bhadale, S/o. Dattatraya Hart Bhadale, Aged about 57 years.
occupation Business, R/o. Plot no.543, APIIC Growth center, Gundlapalli
Village, Maddipadu Mandal, prakasam District.
Petitioner
AND
1. THE STATE OF ANDHRA PRADESH, Rep., by its prjncjpal secretary,
Energy Department, secretarl'at, velagapudj, Amaravathi, Guntur
District.
2. The Andhra pradesh central Power DI-StrI'butI|On Corporation Ltd.,
(APCPDCL), Rep., by lets chairman and ManagI|ng Director, a/o. ITI
Road, opp. Ramesh Hosp]'taI, Kr]'shna Nagar, Vjjayawada -520008
3. The SuperI'ntending Engineeru operation circle CRDA, APCPDCL,
Ongole, prakas-am District
Respondent
.,.. .
petf-lion Llnder Arijc!e 226 of the constl-tutl-on of India praying that I-n the
cI'rCumstances stated in the affidavl|t filed therewith, the HI-gh Court may be
pleased to issue an appropriate writ, order, or directl'on, more particularly one
in the nature of wrI-I Of Mandamus
10
a) to declare that the amendment to section 3(1 ) of the Andhra Pradesh
Electricity Duty Act', 1939, as amended by section 3 of the of the Andhra
Pradesh Electricity Duty (Amendment) Act, 2020, is unconstitutional by reason
of excessive delegation and/or abdication 'by the Andhra Pradesh State
Legislature of its essential legislative functionand to strike down the same
b) to declare that the impugned notification in G.O. Ms. No. 7, Energy
(power-lll) Department, dated o8.02.2022 levying Electricity Duty at Re,1/-per
unit on the energy sales to I'nduStrial and commercI'al consumers alone is
vitiated by colourable exercise of power, illegal, arbitrary, irrational,
unreasonable, dI'SCriminatiOn and violative of Constitution of India and {o set
aside the no{ifjca{ion and
c) to declare the impugned notification jn G.O. Ms. No. 22 Energy
(power-Ill) Department, dated 23.10.2023 according to permI-SSiOn tO the
licenses to recover the electricity duty from the consumers is vitiated by lack of
power and jurisdiction with respect to the conditions imposed therein and
` thereby, and to set aside the said notificatl'on and
d) And consequently, direct the Respondents {o refund/adjust the
amounts collected over and above Rs. 0,.06/- paisa towards EIectricity Duty
from the pe{i{joner
{.`..- -
lA NO..1 OF 2025
Petition under` section 15-1 CPC praying that in the circumstances
stated in the affidavit filed in support of the petitioh, the HI'gh Court may be
pleased to stay the operation of the impugned notification in G.O.Ms.No.7,
Energy (power-Ill) Department, dated o8.04.2022 and I-mPugned nOtifI'CatiOn in
.o.Ms.No. 22 Energy (Power-Ill) Department, dated 23.10.2023 and to restrain
the respondent No.2 ®from recovering any amount towards electrI'City duty in
terms of the said impugned notifications and taking coercI-Ve Steps against us
/
hr.,t`i I \l',+I
ll
bearing service consumer No.ONG 999 , Pending disposal of wp 13380 of
2025, on the fI-!e Of the HI'gh Court.
The pe{I-lion coming on for hearing, upon perusing the peti{I'On and the
affidavit f['led in support thereof and upon hearing the arguments of'srj
JAGARLAMUDI ANJANEE PRIYA Advocate for the petitioner and of GP FOR
ENERGY for the Respondents and the court made the following.
-.,,
WRIT PETITIO NNO: 1 3442
Between.I
Ravi Hospital, Rep., by its sole proprI-etOr Kongara p\av!| Kanth, C/o Kongara
Devadas, Aged about 45 years. occupation Doctor R/o 29-28/1-25,
Kovelamudj varlr lVeedi, opp swathj office, suryarao peta, vijayawada
(Urban), p.o Buckinghampet, sub District-520002.
PetI-tI-Oner
AND
1. . THE STATE OF ANDHRA PRADESH, Rep by its prI-nCI-Pal Secretary
Energy Department, secretariat Buj!dings velagapudI', AmaravatI',
I Guntur DistrI-Ct.
2. Central power Distribution company ofAndhra pradesh Ltd, Rep by its
Managing DI'reCtOr, Corporate office, Beside polytechnic college, ITI
- Road, VI'jayawada, NTR District, Andhra pradesh.
3. The Southem power DistributI'On Company ofAP LimI'ted (APSPDCL)u
Rep by I|tS Chairman and Managing Director, vjjayawada, NTR DistrI-Ct,
Andhra pfadesh.
4. The Andhra pradesh Eastern power DI-Stribution Corporation Limited,
Represented By I'tS Chairman and Managing Director corporate offI'Ce,
/
12
Near Gumdwara p and T colony, Seetammadhara, visakhapatnam-
5.30013
` Respondents
petI'{iOn under Article 226 of the constitution of India praying that in the
circumstances stated in the affidav['t filed therew]'th, the HI'gh Court may be
pleased to issue a writ, order or direction more par{jcularly one in the nature
of WRIT OF MANDAMUS
(a) declarI'ng that the amendment to sectI'On 3(1 ) of the Andhra Pradesh
Elec{rjcity Duty Act,1939, as amended by section 3 of the Andhra Pradesh
Electrf'cjty Duty (Amendment) Act, 2020 is unconstitutl|onal by reason of
excessive delegatl-on and / or abdication by the Andhra pradesh state
Legislature of its essential Legisla{I-Ve function and to strI®ke down the same
and
(b) declaring that the I-mPugned notification in G.O.Ms.No 7, Energy
(power-Ill) Department dated o8.04.2022 IevyI'ng electrI'City duty at Rs. 1/-per
unit on the energy sales to industrial and commercial consumers alone
including the petitI'Oner is vitiated by colorable exercise of power, gross
overreach and I'nterference with the statutory policy notl-ficatjons of the central
Government and the exclusive statutory power and functI-On Of the State
E[ectrI-City Regulatory commiss[|on under a law enacted by par!jament,
jllegaljty, arbitrariness, irrationality, unreasonableness, hostile dl-scriml'nation
and I'n VI-OlatiOn Of Article 14 of the constitutI'On and to set-asI-de the said
notjfjcatjon and
(c) declarI-ng tr!at the impugned notificatI'On I-n G.O.Ms.No. 22 Energy
(power- Ill) Department dated 23.10.2023 according permissI-On to the
licensees to recover the electricI'ty duty from the consumers including the
petjtjoner is vI-t]|ated by lack of power and jurisdiction with respect to the
E=
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I i .13
condit,Ions I-mPOSed therelln and thereby, and to set aside the saI|d notification
andor. l'
(d) declarI-ng that the aforesaI'd notI'fiCations under G.O.Ms.No.7 dated
o8.04 2022 and GO Ms.No.22 dated 23.10.2023 are illegal and vold for want
of any notificatl'on to bring the Andhra pradesh ElectrlcI'ty Duty (Amendment)
• *
Act, 2020, into force as requI-red by Section 1 (2) of the said Ac-I
(e) and consequently, dlrec{ the respondents {o refund / adjust the
amount collected from the petl'{IOner towards Electrl'cI'ty Duty over and above
Rs. o.o6/-paise per kwh (unI't) .
HH unRE] if m EPEE
petitJOn under Section 151 CPC prayl'ng that l'n the cI-rCumstances
stated ln the affi'davlt filed I-n support of the petI-tI'On, the HI'gh Court may be
pleased to stay the operation of the I'mPugned notlflCatI-On jn G.O.Ms.No.7
Energy (power-"D Department, date 6804.2022 and or the ,Impugned
no.tl'fica{ion jn G.O.Ms No. 22 Energy (power Ill) Department dated 23.10.2023
and to restra,'n the 2nd respondent from recoverl'ng any amount towards
e'lectncI|ty duty over and above Rs.0.06/- pal'se per KWh (unit) ln terms of the
said I'mPugled notlflcatI'OnS and / or taking any coercI'Ve steps agal|nst the
petl'tl'oner and to pass, pendlng dISPOSal of WP 13442 of 2025, on the flle Of
the High court.
The petl-tjon coming on for hearing, upon perusl|ng the petjtjon and the
1EEE
affl'davli fl'Ied I-n support thereof and upon hearlng the arguments of srj KV
ADITYA CHOWDARY Advocate for the petl'tI'Oner and of GP FOR ENERGY
for the Respondents and the court made the followI|ng.
.I
...
14
WRIT PETITION NO..13456 OF 2025
Between :
M/s. Ashok Enterprises, rep. by its proprietor Ashok Kumar Jain, s/o. padam
chand Jain, Aged 65 years, r/o. D.No. 15/173-4, Nehru Nagar, Society
Centre, Gudur, Tirupati district-524101
Petitioner
AND
EiiI
I 1'. THE STATE OF AP, Rep by its principal secretary,Energy Department,
Secretariat, velagapudi, Amaravathi, Guntur District.
2. Andhra Pradesh southern power Distribution company LI'mited
(APSPDCL), re-p.by its chairman and Managing DI'reCtOr, Corporate
office at Kesavaya Gunta, Back side of srinI|VaSa Kalyana Mandapam,
Tirupathi, chjttoor District.
3. The Superintendent EngI|neerH Andhra Pradesh Southern Power
DI'Stribution Company LI-mjted (APSPDCL), Dargamitta, Nellore, SPSR
NeIIore District.
Respondents
petI|{iOn under Ar{l'cle 226 of the cons{jtution of India praying that I-n the
E=
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue an appropriate writ, order or dI-reCtjOn, Particularly one in the
nature of writ of Mandamus
(a) Declaring that the amendment to sectI'On 3(1 ) of the Andhra Pradesh
EIectricjty Duty Act, 1939, as amended by section 3 of the of the Andhra
pradesh ElectrICIty Duty (Amendment) Act, 2020(Act No. 10 of 2021), ls
unconstitutional by reason of excessive delegatl'on and/or abdication by the
/
i .15
Andhra pradesh state Legislature of Its eSSentlai legjsla{fve functIOn and to
strike down the same and more
(b) Declaring that the Andhra pradesh E'ectrl'cI|ty Duty (Amendment)
ordI'nance, 2024l (A.P. Ordinance No 2 of 2024) promulgated by the Governor
on 30-01-2024 and The Andhra pradesh Electrl'cjty Duty (Amendment) Act,
2024(Act No,10 of 2024) as nu" and void and/or Alternatively, Ion the event of
the AP Ordlnance No. 2 of 2024 and the Andhra pradesh EIectriclty Duty
(Amendment) Act 2024 being held to be valid, declare that the collection of
Electriclty Duty from the petjtI'Oner at Rs. 0 06 per KWH from 26-08-2021 to
o8-04-2022 as jllega' and unconstl'tutjonal
(c) Declarlng that section 3(1) of the Andhra pradesh EIectrjcl'ty Duty
Act,1939, as amended by sectl'on 2 of the of the Andhra pradesh EIectricI'ty
Duty (second Amendment) Act, 2024 (Act 23 of 2024), I'S unconstltutional and
to strl'ke down the same and DeclarI-ng that sectI'On 7(U of the Andhra
pradesh Electn'cl|ty Duty Act, 1939, as amended by section 3 of the of the
. Andhra pradesh EIectncI'ty Duty (second Amendment) Act, 2024(Act 23 of
2024) I'S unconstitutjonai and to strl'ke down the same. (d)
(e) Declarl'ng that the impugned notificatI'On in G.O.Ms.No.7. Energy
(power-"D Department dated o8.04.2022 Ievylng e'ectrI'City duty at Rs. 1/-per
unit on the energy sales to jndustrl|al and commercl|al consumers alone
includI'ng the Pet,'tI'Oner is vl'tjated by colourable exercise of power, gross
overreach and ,Interference with the statutory policy notificatj'oons of the central
Government and the exclusive statutory power and function of the state
EIectricI'ty Regulatory comm,|ssl-on under a law enacted by parliament,
illegality, arbI'trariness, I'rratIOnall-ty, unreasonableness, hostl-Ie djscrl-ml-natI'On
and in violatl'on of ArtI-Cles 14 of the constltutI-On, ultra virus to sectI'On 3 of the
Electricity Duty Act, and to'set asI-de the said notifI'Cation and
16
(f) DeclarI-ng that the impugned notification in G.O. Ms. No. 22 Energy
(power.lll) Department dated 23.10.2023 according perm[-ssion to the
[jcensees {o recover the electricity duty from the including the petI|tiOner is
vitiated by lack of power and jurI®SdiC{iOn` With respect to the conditions
imposed thereI|n and thereby, and to set aside the said notjfI'CatiOn and/or
COnSumers,
g)And consequently, direct the Respondents to refund/adjust, the
amount collected from the petitioner towards EIectricity Duty over and above
Rs.0.06/-pa['se per KWH(unit) l'ncluding the EIectrjcI'{y Duty collected Rs.0.06/-
per KWH for the perI|Od from 26,08.2021 to 08.04.2022 .
[A NO: OF 2025
pet!'tjon under section 151 CPC praying that I-n the circumstances
stated jn the affjdavj{ f['led jn sL[PPOri Of the petl-tjon, the H[-gh Court may be
pleased to stay the operation of the impugned no{ifI®Catl-On I-,n G.O.Ms.No.7.
Energy (power-lll) Department dated o8.04.2022 and/or the I'mPugned
notjficatI-On I'n G.O.Ms. No. 22 Energy (power.Ill) Department dated
23.10.2023 and to restrain the 2nd Respondents from recovering any amount
towards electricity duty over and above Rs.0.06/- paise per KWH(unit) in
terms of the said impugned notifications and/or taking any coercive steps
against the petitioner, pending dl-sposal of wp 13456 of 2025, on the fI'Ie of
the HI'gh Court.
The pet['tjon coining on for hearing, upon perusl'ng the petI|tl.On and the
/
affidavit filed in support thereof and upon hearing the arguments of sri p L
NARASIMHA RAO Advocate for the petitI'Oner and of GP FOR ENERGY for
the Respondents and the court made the following.
17
WRIT i ETITIO N NO-. 13458 OF 2025
Between :
M/s.Paras Minerals, -rep. by its proprietor AbhI'ShekJal-n, s/o. Ashok Kumar
Jain, Aged 36 years, r/o. D.No. 15/173-5, Nehru Nagar, society centre,
Gudur, Tl'rupatI-district-524101
PetI-tiOner
AND
1. THE STATE OF AP, rep by its principal Secretary, Energy Department,
/
SecretarI-at, Velagapudi; Amaravathi-, Guntur Dl-strict.
2. Andhra pradesh southern power DI'Stribu{ion Company Ll'mjted
(APSPDCL)H rep.by its Chairman and Managl'ng Director, corporate
offI'Ce at Kesavaya Gunta, Back side of srI'niVaSa Kalyana Mandapam,
Tirupath!-, chitt6or District.
3. . The Superintendent Engineeru Andhra pradesh southern pow6r
Dl'strllbutiOn Company LI'mited (APSPDCL), DargamI'tta, Nellore, spsR
NeIIore DistrI'Ctl
Respondents
petition under Article 226 of the constitution of India praying that in the /
circumstances stated I'n the affI'daVit fI-led therewI'th, the High 6ourf may be
pleased to issue an appropriate wrI't, Order or dI-reCtiOn, more parfjcularly one
in the nature of writ of Mandamus-
(a) Declaring that {h.e amendment to section 3(1) of the Andhra pradesh
Electricity Duty Act, 1939, as amended by section 3 of the of the Andhra
pradesh E[ectrjcity Duty (Amendment) Act, 2020(Act No. 10 of 2021), Its
18
unconstI-tutiOnal by reason of excessl-ve a'elegatI|On and/or abdication by the
Andhra pradesh state Legislature of !'ts essential IegislatI'Ve functI'On and to
strike down the same and
(b) DeclarI'ng that the Andhra pradesh ElectrI'Cjty Duty (Amendment)
ordinance, 2024 (A.P. OrdI'nance No.2 of 2024) promulgated by the Governor
on 30-01-2024 and The Andhra pradesh EIec{riclty Duty (Amendment) Act,
2024(Act No.10 of 2024) as nu" and VOI-d and/or AIternatI-Vely, jn the event of
the AP Ordlnance No. 2 of 2024 and the Andhra pradesh EIectrJCIty Duty
(Amendment) Act 2024 being held to be valld, declare that the collectI'On of
EIectrl-cI|ty Duty from the petltlOner at Rs. 0.06 per KWH from 26-08-2021 to
o8-04-2022 as illegal and unconstjtu{jonal
Eiilli
(c) Declarlng that section 30 of the Andhra pradesh Electn'cl'ty Duty Act,
1939, as amended by sectl|on 2 of the of the Andhra pradesh Electrl|cI'ty Duty
(second Amendment) Act, 2024 (Act 23 of 2024), l's unconstjtutllonal and to
strike down the same and
(d) Declarl'ng that sectIOn 70 of the Andhra pradesh EIectricl|ty Duty Act,
/
1939, as amended by section 3 of the of the Andhra pradesh ElectrI'Cl|ty Duty ~
(second Amendmenty Act, 2024(Act 23 of 2024) js unconstltutlonal and to
'strI-ke down the same.
F=
(e) Declarl'ng that the impugned notI'fICatI-On ln G.O Ms.No.7. Energy (power-
"D Department dated o8 04.2022 levylng electrICI'ty duty at Rs 1/- per unlt On
the energy sales to lndustrl'al and commercl-al consumers alone I-ncludl|ng the ~
petI-tjOner I'S Vl-tI|ated by colourable exercise of power, gross overreach and
interference wI-th the statutory pollcy notlflcatIOnS Of the Central Government
and the exclusI'Ve statutory power and function of the state EIectrjclty
Regulatory commISSIOn under a law enacted by parliament, I'llegallty,
arbl'trariness, I'rrationality, unreasonableness, hostlle djscnmination and jn
I .¥.i\:: Ilo I I..19
I .
violatIOn of ArtI'CleS 14 of the constl-tutlon, ultra virus to se9tIOn 3 of the
EIectrI-City Duty Act, and to set asi-de thelsajd notjfica{ion and ` ...li` .
.\\ * I
(f)Declarlng that the ,Impugned notlficatlon ln GO Ms No 22 Eznergy`|
(power.lil) Department dated 23.10.2023 accordI'ng permissl'ono to the
II'Censees to recover the electrI'Cl'ty duty from the consumers I-nCIudjng the
petitloner js vl'tlated by lack of power and jurjsdjction with respect to the
condI'tjOnS ,;mposed therein and thereby, and to set asI'de the salad notlfICatjon
and/6r
(g)And consequently, direct the Respondents to refund/adjust, the amount
collected from the petitI'Oner towards Electrlclty Duty over and above Rs.0 06/-
pajse per KWH(unlt) includl'ng the EIectriclty Duty collected @Rs.0.0?/- per
KWH for the period from 26.08.2021 to o8.04.2022 .
2025l i
-I
petI|tiOn under Sectlon 151 CPC prayI|ng that l'n the cl-rcumstances
stated l|n the affI|davl't filed I'n support of the petlltI'On, the Hl'gh court may be
pleased to stay the operatIIOn of the impugned notl|fI'Cation l'n G.O.Ms.No.7.
Energy (power-"D Department dated o8.042022 and/or the l'mpugned
notl|f,'catlon I-n G.O.Ms No. 22 Energy (power."o Department dat6d
23.10.2023 and to res{ral'n the 2nd Respondents from recoven'ng any amount
towards electncl-ty duty over and above % Rs 0.06/- paI|Se per KWH{unI't) I-n
terms of the said Impugned notiflcatl'ons and/or taking any coercive steps
against the petl'tjoner, pending dISPOSal of wp 13458 of 2025, on the fI'le Of
the High coLIrt.
.The petitI|On comlng on for hearl|ng, upon perusing the petjtjon and the Ei
affldavit filed jn support therleof and upon hearlng the arguments ofsn p L
NARASIMHA RAO Advocate for the petjtjoner and of GP FORE EN-ERGY for
the Respondents and the court made the following.
20
Between.I
1. M/s sun Food corporation, Rep by its proprl|etor R. Pratap Najr s/o
Late Ravjndra Nathan NaI'r Aged about 63 years, oc Business R/o
__,v, vu LJuOlflt=SS l{/C
li\A/-^I-I /\/\
Meedjwada (v), -Ravl-kamtam
_- Mandalam, AnakapalII DIStrjct S.C
No20805067 .
2 M/s sun Food corporation, Rep by I|tS Proprl|etor R Pratap Nal'r S/o
Late RavI'ndra Nathan Nair Aged about 63 years occ Busl'ness R/o
vemavaram M Thondagi Mandalam Kakl-nada Djstrl-ct scNo
26804028
3 M/s sun Food corporation, Rep by I'tS Proprl'etor R. Pra{ap Nal-r s/o
Late Ravmdra Nathan Nalr Aged about 63 years, occ Bus,-ness R/o
Dondawaka (zv), Tunj Mandalam, Kakl-nada Djstrl'ct s.c No 21995833
4 M/s sun Food corporatl-on, Rep by its proprl|e{or R Pratap Na,r s/o
Late Ravl'ndra Nathan Najr Aged about 63 years, occ BusI'ness, R/o
s.Annavaram,Tunj Mandalam, KakI-nada DI'StriCt S.C No29962952
5. M/s sun Food corporatl|on, Rep by I-ts proprI'etor R Pratap NaI'r S/o
Late Ravjndra Nathan Nal-r Aged about 63 years occ Buslness R/o
Hamsavaram(v), Tunj Mandalam, Kakjnada Djstrllct s.c NoRJY 459
6. M/s Lakshml' TalkI'eS A/C DTS, Rep by its Mg.Partner vvykunta Rao
s/o Late samba Murfy Aged about 81 years, occ Business R/o
Narasannapeta, srl'kakulam Distn'ct s.c No132638070000728
7. M/s v,'mla Infrastructure (India) pvt Ltd, Rep by I-ts Dl-rector s.saleem
s/o s.Rahamat Aged about 52 years, occ Busl-ness, R/o Tallapalem(v),
Kasjmkota Manda'am, Anakapa'lI' Dl|strI-Ct S.C NoVSP 1229
1
21
8. M/s lndI-a Food ExpoliS Pvt Ltd, Rep by j{s proprI|etOr G.Satheesh Nair
s/o Gopinathan Nair Aged about 66 years, occ BusI-ness R/o
Dharmavaram(v), prathjpadu Mandalam, Kakinada District s.c NoRJY
1271
9 M/s lndla Food Exports (p) LTD, Rep by Its proprI'etOr G Satheesh Nair
s/o Gop,nathan Nalr Aged about 66 years, occ Buslness R/o Tetagunta
(v), Tuni Mandalam, KakI|nada D,-strict s.c NoRJY1051
10. M/s India Food Exports (p) LTD, Rep byI-tSPrOPrle{orG Satheesh
NaI'r S/o Gopinathan NaI'r Aged about 66 years occ BusI-ness R/o A.
Kothapalll-(V), ThondangI' Mandalam, Kakl-nada District s.c No RJY 883
Petitioner
AND
1 THE STATE OF ANDHRA PRADESH, Rep by lrts prl|ncjpaI Secretary,
Energy Department, A.P Secretarl|at, velagapudI', AmaravathI', Guntur
Dl'str['ct.
2. Eastern power D!stributjon corporatI'On ofAndhra pradesh LI'mI'ted
(EPSPDCL)u Rep by its chaI-rman and ManagI-ng Director,
seethammadhara, visakhapatnam.
3. Superintend Engineer and senI'OrAccounts offl'car, APEPDCL
(operatlons) clrcle of KakI-nada Dl'strI'Ct, Superl'ntend Engl'neer and
sen,or Accounts offICer APEPDCL (operatIOnS) Circle of An;kapalII
DI'Stn'ct
4. Superintend EngI-neer and Senl'or Accounts offl-cer, APEPDCL
(opera{!'ons) circle of srl|kakulam District
5. Superl-ntend Engineer and sem'orAccounts officer, APEPDCL
(operatl-ons) cf-role of srf'kakulam District
Respondents
22
petI-tI-On under Article 226 of the constl'tution of lndI-a Praying that jn the
clrCumstances stated in the affidavlt filed therewlth, the Hlgh court may be
pleased to I'SSue a WrI'{ Order or direction more partl'cularly one in the nature of
Writ of Mandamus by
a) Declaring that the amendment to
sectI-On 3(1)
`
of the Andhra pradesh
, __ I.._ , `l[ull[a I lauC=t,II
Electricity Duty Act, i939, as amended by sectI-On 3 of the Andhra pradesh
Electricity Duty (Amendment) Act, 2020, is unconstI-tutl-onal by reason of
excessllVe delegation and/or abdication by the Andhra pradesh state
Legislature of its essential Iegis!atl've functl-on and to strike down the same and
b) Declaring that the impugned notification jn G O. Ms No 7, Energy
(power-Ill) Department dated o8.04.2022 levying electrICl'ty duty at Rs. 1+ per
unI't On the energy sales to jndustrI'al and commercial consumers alone
['ncluding the petl|tioners l|s vjtjated by colourable exercise of power, gross
overreach and interference with the statutory poll-Cy notificatI'OnS Of the Central
Government and the exclusl've statutory power and functl-on of the state
EIectrlcity Regulatory commI|SSl-On under a law enacted by parlI'ament,
illegality, arbI|trarlneSS, i-rratI'Onality, unreasonableness, hostlle dl|scrl-minatI'On
and lan Violation of Articles 14 of the constitution, and to set aside the said
notification and
c) Declarl|ng that the I|mPugned no{IfiCatIOn ln G O. Ms. No 22 Energy
(power-Ill) Department dated 23.102023 according permISSjOn to the
ll'censees to recover the electricity duty from the consumers I-ncludjng the
petitl'oners js vitI'ated by lack of power and jurisdl-ctI'On with respect to the
condltlOnS l'mposed thereI'n and thereby, and to set aslde the said notjfl'cation
and/or
d) DeclarI'ng that the aforesal'd notI-fi'Catl-ons under G.OI Ms. No. 7 dated
o8.04.2022 and G.O. Ms. No. 22 dated 23.10.2023 are lIIegal and voI'd for
/
i:I.€r-I .. IJ, ,._ 23
want of any notlficatlon to brlng the Andhra pradesh Electrlcf'ty Duty a
(Amendment) Act, 2020, into fbrce as requlred by sect['on 1(2) of the Act
e) And consequently dlreCt the Respondents to refund/adjust the
amount collected from the petI'tiOner towards EIectricity Duty over and above
Rs.0.06/-paI'Se per Kwh(unI-I) .
petltl-on under sectIOn 151 CPC praylng that ln the clrcumstances
stated jn the affl'davit filed !n support of the petltlon, the Hl-gh court may be
pleased to stay the operatl|on of the I'mPugned notificatIOn in G.O.Ms No.7,
Energy (power-" Deparimen{~ dated o8 042022 and/or the Impugned
notlflCatIOn I-n G.O. Ms. No. 22 Energy (power-"o Department dated
_23,10.2023 and to restraI'n the 2nd respondent from recovering any amount
towards electrI-CIlty duty over and above Rs 0 06/- palse per Kwh(unlt) l'n terms
of the sa,'d Impugned notlfI'Catl'ons and/or taklng any coercIVe steps agaI'nSt the
petltjoner,I and/or pass such, pendlng dlsposal of wp 13526 of 2025, on the
file of the High court. q~
The petI'tlOn comI-ng on for hearing, upon peruslng the petI|tl'On and the
affldav,'t fI'ed I'n Support thereof and upon hearlng the arguments of srI RAVI
KIRAN PONNURU Advocate for the petitloner and of GP FOR-ENERGY for
the Respondents and the court made the following.
rmE]Hfi HEiii"EiUErm rmE]l flE]EiB]H EE E]EEE L
Between ll
1 M/s.RAVI PRIYA MALL GUM MUmpLEX, Represented by its
proprietor, Kandi Ravi sankar, s/o Mohan Rao, old Guntur Road,
ongole Town, prakasam Djstn'ct, Andhra pradesh.
/
24.
2. Kandi Ravi sankarH S/o Mohan Rao, Aged about 62 years occ
Business, old Guntur Road, ongole Town, prakasam Dl'strjct, Andhra
.Pradesh.
PetitI-Oner
AND
1. THE STATE OF ANDHRA PRADESH, Energy Department,
Represented by its principal secretary secretariat, velagapudj,
Amaravatj, Guntur Dl-strict.
2. . Andhra pradesh central Power DI'Stribution Corporation, ,
Represented by its chairman and Managing Dl'rector, corporate office,
Beside Govt. polytechnl'c, lTI Road, vi'jayawada, Krl-shna DjstrI'Ct.
Respondents
{
petition under Article 226 of the constI'tutl'On of lndl'a prayI'ng that I'n the
circumstances stated lan the affldavI|t fIIed therewl|th, the Hl'gh court may be
pleased to I-ssue an approprI-ate Wrlt, order or dI'reCtl'On, more particularly one
in the nature of wrI't Of Mandamus -
(a) Declaring that the amendment to sec{l-on 3(1) of the Andhra pradesh
Electricity Duty Act,1939, as amena'ed by the Andhra pradesh EIectricjty Duty
(Amendment) Act, 2020, Andhra pradesh ElectrI-CI'ty Duty (Amendment) Act,
2024 and Andhra pradesh ElectricI'ty Duty (second Amendment) Act, 2020 js
unconstI-tutiOnal by reason of excessIVe delegation and/or abdICatjon by the
Andhra pradesh state LegISIature of its essentI|al legI-SlatlVe functl'onand to
strike down the same and
(b) Declarl-ng the section 7W of the Andhra pradesh EIectr[|cI|{y Duty
Act, 1939, as amended by the Andhra pradesh EIectrjcjty Duty (second
Amendment) Act, 2024 js uncons{[tutlonal and to s{rjke down the same,
/
( 25
(c) Declarlng {ha{ the Andhra pradesh ElectrjcI'{y Duty (Amendment)
Act, 2024 (Act No.10 of 2024), as null and void, and /or
(d) Declaring tlhat the Andhra pradesh ElectrICI'ty Duty (second
Amendment) Act, 2024 (Act No, 23 of 2024) as nu" land void and/or
(e) Declaring that the Impugned notjfl'catl'on [|n G.a.Ms.No.7,
I __a..__ uvlIHuC2lluU Ill a.l,.lYIS.No.7, Energy
(power-"D Department dated o8 04.2022 Ievyl'ng electricl'ty duty at Re " per
unit on the energy sales to mdustrlal and commerclal consumers alone I-S
vI'tlated by colourable exercI'Se of power, gross overreach and I-nterference
with the statutory policy notiflcatIOnS Of the Central Government and the
exclusive statutory power and functl'on of the state EIectricjty Regulatory
commI|SSjOn under a law enacted by parlI'ament, jIIegalI'ty, arbjtrarI'neSS,
jrratjonalltW unreasonableness, hostI'ie dISCrlmI'natI-On and I-n vjolatlon of
ArtI-CleS 14 of the constitu{I'On, and to set aslde the sald notjfI'Cation and
(f) Declarlng that the impugned notlfICatI|On I'n G.O Ms. No. 22 Energy
(powerllI) Department dated 23.102023 accordI'ng permI'SSI-On to the
licensees to recover the electrl'clty duty from the consumers I'S VI|tjated by lack
of power and jurlsdictIOn wlth respect to the conditl'ons Imposed therein and
thereby, and to set asl~de the saI'd notI-fiCatiOn and/or
/
(g) Declaring that the aforesaid notl-fications dated o8,04.2022 and
23.10.2023 are Illegal and voI|d for want of any notjfI-CatjOn to brI'ng the Andhra
pradesh Electricity Duty (Amendment) Act, 2020, into force as reqirjred by
section 1 (2) of the sal'd Act consequently directl'ng the Respondents+to refund
the amounts collected towards Electricity Duty in terms of the impugned
notjficatI-OnS and l'mpugned Act(s) or ln alternatl've adjust the excess 6Iectrl-city
duty paid I|n terms of the impugned GO(s) and I'mPugned Act(s) In the present
and subsequent cc BI!!S agal'nst the servl|ce connectI-On No ONG2130 of the'
petl'tioners respectl|vely .
26
petI'tiOn under Section 151 CPC praying that I-n the circumstances
stated in the affidavit fI'led in support of the pet,-tjon, the High court may be
pleased to sLISPend the operation of the Andhra pradesh EIectrIClty Duty
(second Amendment) Act, 2024, being Act No. 23 of 2024, and pass, pending
dI|SPOSal of WP 13531 of 2025, on the file of the High Court.
IA NO:
petition under sectI'On 151 CPC praying that l'n the circumstances
stated in the affidav,'t fI'Ied in support of the petI'tiOn, the HI-gh Court may be
pleased to stay the operation of the impugned notifI'CatI'On I'n G.O.Ms.No.7,
Energy (power-"D Department dated o8.04.2022 and/or the impugned
notification ,ln G.O. Ms. No. 22 Energy (power."D Department dated
23.10.2023 and to restrain the 2nd& 3rd Respondents from recoverI'ng any
amount towards eleQtrI'City duty in terms of the sal|d impugned notificat,-ons
and/or taklng any coercive steps agaI-nSt the Petitioners. and pass, pending
dI'SPOSal Of WP 13531 of 2025, on the file of the High Court.
The petitI-On comI'ng On for hearing, upon perusing the petI-tjOn and the
affl'davit filed I'n Support thereof and upon hearing the arguments of srj
VALLURU CHETAN SUSHEEL Advocate for the petitl|oner and of GP FOR
ENERGY for the Respondents and the court made the followl'ng
N NO.. 13951
Between.I
M/s. Radha pulvarisers, rep.by I'tS ProprI-etress Vankayalapatj Anuradha,
w/o Babu, Aged 45 years, R/o Rajupalem cross Road, chaganam vlllage,
sydapuram MandaI, SPSR Nellore District.
PetitI-On er
AND
/
27
1. THE STATE OF ANDHRA PRADESH, , Rep by I.ts princlpaI
secretary,Energy Department, secretariat, velagapudI', Amaravathi,
Guntur Distrl-ct.
r_
2. Andhra pradesh southern power DI'Strjbutl'on Company LimI'ted
(APSPDCL)u rep by its chaI'rman and ManagI'ng Dl'rector, corporate
offICe at Kesavaya Gunta, Back side of sn'nlvasa Kalyana Mandapam,
Tl'rupathI', ChI|ttOOr Dl'strjct.
3. The super,'ntendent EngI|neer,, Andhra pradesh southem power
DIStribut,Ion Company LimI-ted (APSPDCL), Dargamltta, Neljore, spsR
NeIIore DI-Strict.
Respondent
/
pe{l{l'on under ArtICle 226 of the constl'tutI-On of India praylng that in the
clrcumstances stated ,n the affldav,I fIIed therewith, the Hl'gh court may be
pleased to Issue an approprlate Wr,I, order or dl|rectI-On, more particularly one
I'n the nature of writ of Mandamus-
(a)Declaring that the amendment to section 3W of the Andhra pradesh
EIectricI'ty Duty Act, 1939, as amended by section 3 of the of the Andhra i
pradesh E!ectrI'Clty Duty (Amendment) Act, 2020(Act No. 10 of 2021), ls
unconstjtutIOnal by reason of excessive delegation and/or abdlcation by the
Andhra pradesh state Legislature of its essentI'al legjslatjve functlon and to
strike down the same and
(b)Declaring that the Andhra pradesh EIectrllcjty Duty (Amendment)
r
ordlnance, 2024 (A.P OrdI'nance No.2 of 2024) promulgated by the Govemor
on 30-01-2024 and The Andhra pradesh Electrl'cI|ty Duty (Amendment) Act,
2024(Act No.10 of 2024) as nu" and void and/or AIternatI-Vely, I'n the event of
the AP Ordinance No. 2 of 2024 and the Andhra pradesh EIectr,-city Duty
(Amendment) Act 2024 being held to be vall|d, declare that the collection of
/
28
EIectricjty Duty from the petl'tjoner at Rs. 0.06 per KWH from 26-08-2021 to
o8- 04-2022 as illegal and unconstitutI;OnaI
(c)Declaring that section 3(O of the Andhra pradesh Electrl'cI|ty Duty
Act,1939, as amended by section 2 of the of the Andhra pradesh EIectrI|Cjty
Duty (second Amprendment) Act, 2024 (Act 23 of 2024), I-S unconstitutional and
to strike down the same and
(d)Declaring that section 7(1) of the Andhra pradesh EIectricity Duty
Act,1939, as amended by section 3 of the of the Andhra pradesh ElectrI|CI'ty
Duty (second Amendment) Act, 2024(Act 23 of 2024) is unconstitutl-onal and
L^ -+t~:I,_ _I__
to strike down the same.
(-__
(e)Declaring that the mpugned notjfICatl'On ln G.O.Ms.No.7. Energy
(power-"D Department dated o8.04.2022 levyI'ng electrICl'ty duty at Rs. " per
unit on the energy sales to I-ndustrI|al and commercl-al consumers alone
including the petitioner is vitiated by colourable exercise zof power, gross
overreach and I-nterference with the statutory poll-Cy notl'fI'CatjOnS Of the Central
Government and the exclusI'Ve statutory power and functIOn of the State
Electricity Regulatory commissI|On under a law enacted by parliament,
illegality, arbitrarl-ness, jrrationaII-ty, unreasonableness, hostI-Ie dlscrimjnation
and ln Vl-OIatIIon of Articles 14 of the constl'tut!'on, ultra vl'rus to sectlon 3 of the
Electricity Duty Act, and to set asl'de the sal'd notI-fl-Catjon and
(f)Declarl-ng that the I-mpugned notification jn G.O. Ms. No 22 Energy
(power.Ill) Department dated 23.102023 accordI'ng permissl'on to the
licensees to recover the electrI-City duty from the consumers l|ncludjng the
petjtjoner is vl'tiated by lack of power and jurI'SdiCtIOn with respect to the
ac::/d:trIOnS Imposed there"i and thereby, and to set aslde the sald nJgr[cat[on
(g)And consequentI~y, dI'reCt the Respondents to refund/adjust, the
amount collected from the petitioner towards ElectricI'ty Duty over and above
29
Rs 0.06/-pa,'se per KWH (unI{) ,ncludl'ng the EIectrI'Cl'ty Duty collected
@Rs.o.o6/-per KWH for th6 perI-Od 26-08-2021 to o8-04-2022 .
pet,'tlon under sectlon 151 CPC praylng that I'n the cI-rCums{ances
stated in the affldavI-I filed ln support of the petJtl'On, the Hlgh court may be
pleased to stay the operatl'on of the Impugned notlflCa{I'On Ion G.O.Ms.No 7.
Energy (power-IIl) Department dated o8.04.2O22 and/or the mpugned
notlf,Cation ln GO.Ms. No. 22 Energy (powerIIl) Department dated
23.10.2023 and to restral'n the 2nd Respondents from recoverlng any amount
towards electr,clty duty over and above Rs 0 06/- paISe per KWH(unlt) ,n
terms of the sald impugned notl-ficat,ons and/or taklng any coercive steps
agaI-nSt the Petjtjoner, pendI-ng dlsposal of the wn{ petltiOn and pass, penciIJlg
dlsposalofwp13951 of2025,on{hef,[eoftheH,ghcourt ,
The petltl'on comlng on for hearlng, upon perusing the petI'tjOn and the
affl'davI-I filed__in __rryH
supp9rflllt=lt=ul
thereof and
andupon
upon hean'm
hearl'ngfho
thearrHI~^pll`1--I a -
arguments of srI-
NARASIMHA RAO Advocate for the petltIOner and of GP FOR ENERGY
the Respondents and the court made the fo'low!-ng.
ORDER
f£LI-St on 24.07.2025.
In the meantime, order crated 21.ll.2023 passed in batch of
petI-lions bearing w.p.No.29987 of 2023 a others sha” apply on sI|mI’Iar
terms I-n the present cases as we ff,’J
S D/_-S K MD yrR,£\F!
I ASSISTANT EGIS TRAR
//TRUE COPY//
SEC ION OFFICER.
For/
To,
1. The principal Secretary;
Department, secretariat, The state of Andhra pradesh, Energy
SPECIAL MESSENGER) velagapudi, Amaravat!, Guntur DjstrI’Ct.(by
30 .
2. The Chairman and Marlagl’ng DI’reCtOr, Andhra pradesh Eastern power
Distribution corpora{I’On LI-mjted, Corporate office, Near Gurudwara, p
and T Colony, seetammadhara, visakhapatnam -530013.
3. The Managlng Director, Andhra pradesh southem power Dl’strjbu{ion
company LI’mlted, DNo. 19-13, 65/A, TIruChanoor Road,
srinivasapuram, Tirupati’,Tirupatj Dis{rI’Ct, Pin -517503, Andhra pradesh.
4. The chairman and Managing DI’reCtOr, Andhra pradesh central
power Distribution corporatI’On Ltdu corporate offI’Ce, Beside Govt.
polytechnI’C, ITI Road, vjjayawada, Krishna District.
5. The senIOr Accounts officer, APCPDCL Operation cI-role, Palnadu,
Amaravathj, Guntur DjstrI’Ct’.
6. The senl’or Accounts officer, APCPDCL OperatI-On Circle, Ongole,
Prakasam DI|StriCt
7 5hff:ce:enll9O_r1 £_C6C5O,XTtss:nilvcaesr: pAuFasmp,D CT[ru?hPa::aot:om RC:racJF I TCl:urpp: :la i:
517503.
8| 5hnegoFeTpper:#:esnad+ngDjsErTcgtlneerH Opera{jon clrcle CRDA, APCPDCL,
9. The chairman and Managlng Dl’rector, southern power DI-StrI-butjon
E3amdpe€Ey of AP -Li viit€&u(kipgg #D g i)i:#jr±yas#augha:rRTPROWDRsrtrRg+s,tr#bnud#orna
10. The chalrman and Managing Director, Andhra pradesh
8ond+cteh earth KPeos¥ve: yDa I s€rJbn¥:I : nB aCcokmspdaen yo fL#Lfvda s(i pKSa FygncaL )rfu acnodrg ; :a+;
Tl-rupathI-, Chl-ttoor Dl’stn’ct.
ll. The superintendent EngI|neeru Andhra pradesh southern power
DistrjbutI-On Company LlmI{ed (APSPDCL), DargamI’tta, Nellore, spsR
Nellore Dl’strjct.
12, The chalrman and ManagI’ng Director, Andhra pradesh
8orfrc{er earth KPeos¥:: yDaI S€rLbnut:: nB aCcokms?daen yo fL lilli:Vda g£ PKSaPyDa: : ) 7wl aCnodrg ; :a+;
Tjrupathi, chI'{tOOr Distr,’ct.
13. The superl’ntendent Engineeru Andhra pradesh southern power
DjstrjbutI-On Company LI’mlted (APSPDCL), Dargamltta, NeIIore, spsR
-Nellore DI’S{rict.
14. The chairman and Managing Director, Eastem power
15 SD:se{trLbasu#rfelarfdnieao:ra:,ov:in::aolknnheaeOprfa :n:adnn?: :an i o: ridcecsohu n tLs I m:tf: Ode r,( EAPpSEPpDDCcLi’
(snosp.n5:re£r:’l oAhcSc)a u6#tc§I-eiiki:±#EEaE3#D CS#;rorcrnt=:1Cs+C#^Ophue^nr\:net_eS;Si ceErh_g#pPeEe F DaCn Ld
sen,’or Accounts offI’Cer APEPDCL (operations) cl’rc’e of AnakapaI’I|
District
16. superI-ntend EngI-neer and senior Accounts officer, APEPDCL
(operations) circle of srI-kakulam D,-strl’ct
•.-” ,f.,. 31
frl .I
17. superintend Englneer and Sen[or Accounts offICer, APEPDCL
(operations) circle of sn-kakulam Distriet
18. Andhra pradesh central power. Di-strI’bution Corporatl’on, ,
1 9 BReespI rdee: :Gneot :stdu pBeyeI I jitS:ecCnhhdna:g:,: : rn ::onnaedde:¥a£aa:gi#[g: _dD: : :K:r:Ossrh:nGasooBu?:o:rre::I:e pooff;ceei
ND:ii:lrbeutB?sntrFc?TNP:sny2L{lomit2edby(ARPpSAPD3cL), Dargamltta, Ne”ore, sps R
2210 oonnee ccccto tosRIs:lL NvAARL:SuIRMuHAcRHAEOTA:NdVOsC:tse::EPLU:]dvoca{e
[OPUC]
222432 oo?nnneee cccccc tto:ossRPsjIR{RAJJVA;GDK#RRYALA::PHuOoDN#::JRTAYAN:EVdEOvCoa:ta:{ljyOioPAP’dUCv:o]cate
[OPUC]
25. one cc to sRl. ALA CHANDRASEKHAR YADAVAdvocate
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[OPUC]
30′[ouTJTwo cos to GP FOR ENERGY ,HIgh Court ofAndhra pradesh.
psk31' Twosparecopl'es.
32
HIGH COURT
HC,J &
RC,J
DATED ,.16/06/2025
list ON 24.07.2O25
ORDER
WRIT PETITION NO: 12837 of 2025 along with w.p.Mos.13322,13379,
13380,13442I 13456,13458,13526,13531 a 13951 of2O25DIRECTION