M/S. SREENIVASA PICTURE PALACE DTS, CONSUMER NO. TPT v. THE STATE OF ANDHRA PRADESH

THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LIMITED, SRINIVASAPURAM, THIRUCHANUR ROAD, TIRUPATI, TIRUPATI DIST. REP BY ITS CHAIRMAN AND MANAGING DIRECTOR.

THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LIMITED, OP CIRCLE, OP CIRCLE, TIRUPATHI, TIRUPATHI DIST. REP BY ITS SENIOR ACCOUNTS OFFICE ...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 to declare the action of the 1st respondent in issuing G.O.Ms.No.7 Energy (Power-Ill) Department dated 08-04-2022 exorbitantly increasing the levy of electricity duty from Re.0.06 per unit of Re. 1.00 per unit, against writ petitioner in colorable exercise of the powers conferred under Sec.3(1) of the Andhra Pradesh Electricity Duty Act, 1939 is as arbitrary, unreasonable excessive, violative of Art 14 and 21 of the Constitution of India, contrary to the National Tariff Policy, 2016 and consequently set aside G.O.Ms.No.7 energy (Power-Ill) Department Dt.08.04.2022 in so far as writ petitioner IA NO: 1 OF 2025 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 prays to suspend the operations of G.O.Ms.No.7; Energy (Power 411) Department Dt.08.04.2022 issued by the 1st respondent in so far as Writ petitioner pending disposal of the writ petition Counsel for the Petitioner:

T JANARDHAN RAO 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.

…

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.

The amendments to Section 7, by Act 23 of 2024, are struck down.

G.O.Ms.No.7, dated 08.04.2022 is struck down. However, 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.

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.”