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[Cites 16, Cited by 0]

Andhra Pradesh High Court - Amravati

Nakka Anasuyamma vs Ot Es Tb Ag St on 29 January, 2026

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAT!
(SPECIAL ORIGINAL JURISDICTION)
THURSDAY, THE TWENTY NINETH DAY OF JANUARY,
TWO THOUSAND ANDO TWENTY SIX
7-PRESENT:

HONOURABLE THE CHIEF JUSTICE DHIRAJ SINGH THAKUR
AND
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
WRIT PETITION NO: 28378 OF 2025
ALONG WITH

W.P Nos,.25828, 28996, 26124, 26828, 20028, 27282, 27508, 27738, 27860,

28475, 28549, 37881, 35988, 36031 & 38919 of 2OZH

WP. No. 28378 of 2028:

Sehween:

Nakka Anasuyamma, Wo.Panduranga Rao, Aged about 84 years,
R/a.3-110, Appanaveedd, Tallamucl, Hanuman Junction, West
Godavari District, (SC No. 1842082 101000338)}
Petitioner
AND

). State of Andhra Pradesh, Energy Department, Secretariat, Velagapucil,

Amaravathil, Guntur District - 522803 Rep. by is Principal Secretary.
Eastern Power Distribution Compeny of AP. Lid, (APEPDCL)
GCarporate Office PAT Colony, Seethammadhara, Visakhaoainam -
ad0015, Rep. by iis Chairman and Managing Director

7 Respondents

Fetition under Article 226 of the Constitution of India praying that in the

circumefances ataied in the affidavit fled therewith, the High Court may be

Mleased fo issue an appropriate Writ, Order or direction, more particularly one

i the noture of Wirt of Mandamus -

a) Declaring thet the amendment to section 3(1) af the Andhra Pradesh

hieciricty Duty Act, 1989. as amended by section 4 of the of the Andhra


Pradesh Electricity Duty (Amendmant) Act, 2020. is unconstitutional by reasan
of excessive > doleo ation and/or abdication by the Anchra Pradesh State
Legislature of He essential legislative finction and to strike down the same and
(6) Declaring that the impugned nofification in GOMSNO7, EASES (Prower-
i) Department dated 08.04 2082 levying electricity duty at Rs. 1/- per unit on
ine energy sales to industrial and commercial consumers alone including the
Patiioners is vilated by colourable exercise of power, grass overreach and
inlerlerence with the statutory policy nofifications of the Cantral Government
and the exclusive stafulory power and funciion of the State Electricity
Reguigtory Commission under a law enacted by Parhament, legality,
arniirariness, ivationality, unreasonableness, hostile discrimination and is
iglation of Articies 14 of the Constitution, and to set aside the sald notification
and
ic} Declaring that the i impugne ed notification in GO. Ms. No. 22 Energy
(Power) Depariment dated 23.10.2023 according permission to the
ioensees fo recover the elect riily duly frarn the consumers including the
petitioner is vilaied by lack of power and jurisdiction with respect fo the

candfions imoosed therein and thereby, and to set aside the said notification

i} Declaring that the aforesaid notifications under G.O.Ms.No.? dated
oe. 04 202? and G.OLMs Noo? dated $3."

of any noitication fo bring the Andhra Pradesh Elsetrici sity Outy Amendment)

ere

O.2023 are Hegal and vald for want

Act, 2020, inte force as required by section 1(2)} of the said Act
fejand consequently, direct the Respondents fo refund/adiust the amount

omiscted from the Petiioner tawareds Electrictiy Duty over and above Rs.Q.06s

eo
a

pass per Rwhtunil) in relation to LT Consumer No. vide SC
1512082 101000838, | |
1A NO: 1 OF 2028

" Seo

croumptances stafed in the affidavil Med in support of the peliion, the Nigh

wt

Court tray be pleased fo stay fhe operation of the impugned notification ir

>

G.O.Ms.No.?, Energy (Power-l} Department dated 08.04 2022 andfor the


impugned notification in GO. Ms. No. 22 Eneray (Power!) Department datec
€ 23.10.2024 and fo restrain the 2nd Respondent from recovering any ammount
towards electricity duty over and above Rs.0.06/- paise par Kwhtunid in terns
of {he said impugned notifications and taking any coercive steps against the
Patiioner,

The petition coming on for hearing, upon perusing the Petition and the
alidayit fled in support thereof and ihe order of the High Court order dated
25.09.2025 made herein and upon hearing the arguments of Sri Akula Vamsi
Krishna, Advocate for the Petitioner and GP for the Eneray Depariment for
respondent Nat and Si VV Satish, Standing Counsel for respondent No.2:
WP NO: 25828 OF 2025: |
Beiween:

VWs. PREVAIL AGRO PACKERS, Rep.by its authorised representative

Anam Raghunath Gabu, S/o.Siva Rama Krishna Prasad, Aged about

nO years, Occ- Business, R/o.D.No.4-23-85/51, Mutyala Reddy Nagar,
Amaravathi Road, Guntur District. (CRO441)
Petitioners
AND :
1. The State of Andhra Pradesh, Rep., by its Principal Secretary, Energy
Department, Secretariat, Velagapudi, Amaravathi, Guntur District.

io

Yhe Andhra Pradesh Central Power Distribution Corporation Lid.

(APCPDCL), Rep, by ts Chairman and Managing Director, Ofe, IT!
Road, Opp. Ramesh Hospital, Krishna Nagar, Viayawade.

&¢ The Superintending Engineer, Operation Circle CRDA, APCPOCL

CRDA, Guntur District .

Respondents

Fatiion under Aricie 336 of ihe Cansiifution of india, is flec praying

that in the circumstances slated in the affidavit fled therewith, the High Sourt

may be pleased fo issue an approoriate Writ, Order, or direction, more

particularly one in the nature of Writ of Mandamus


ajQeclaring that the amendment fo section (1) of the Andhra Pradesh
Mectricity Duty Act 1959, as amended by the Andhra Pradesh Electricity Duty

(Amendment) Act, 2020, Andhra Pradesh Electricity Duty mAmencenen Act,
sQe4 and Andhra Pradesh Electricity Duty (Second Amendment) Act, 2020 is
unconstiutiona | by reason of excessive delegation and/or abdication by the

Andhra Pradesh Stete Legisiature of its essential legisiative function and to
sirike down the same and

" : Pes "ss
gf
?

S}Declaring the section 7(1} of the Andhra | Pradesh Electricity Quty Act, 1989,
&@& amended by the Andhra Pradesh Electricity Dut ¥ (second Amendment
Act, 2024 is unconsitutional and fo sinke down the same,

(c} Declaring that the Andhra Pradesh Electricity Duty (Amendrnentd Act, 2024
(Act No. 10 of 2084), as null and void, ancl far

idiDeciaring that Ihe Andhra Pradesh Electricity Duty (Second Amendment
Aet, 2024 (act No. 23 of 2084) as null and void and/or |
e}Declaring that the imougned notification in G.O.Ms.No.7, Energy (Power-ti}
Department dated 06.04 2022 hevyl ing electricily duty af Re 1/- per unit on the
energy sales to indusirfial andi commercial cansumers alone is viiated by
colourable exercise of power, gross overreach and inferference with the

on

statutory policy notifications of the Central Government and the exclusive

ees

siatutary power and function of the Slate Electricity Regulatory Commission
under a law enacted by Parliament, Megally, arbitrariness, frrationality,
urressonableness, hos ie discrim inatio nm and in violation of Anicies 14 of the
Cansiiiution, and to set aside the s sand notification and

f) Declaring that the impugned nofificatios In GO. Ms. No. 22 Energy

'

(Power) Denartment dated 23.10.2085 _poeorans permission fo the

of power end jurisciction with resmect io the conditions imoosed therein and
thereby, and to sed aside the safc notification anc/of

a) Declaring that the aforesaid no sifications dated 08.04.2022 and 24.10.2023

fp te

are Hegal and void for want af any notification fo bring the Andhra Pradesh


FORA

Elentrinity Quty (Amendment) Act, 2020, into force as required by section 1S)
of the said Act; |

'nCansequenlly directing fhe Respondents to refund the amounts collected
towards Electricity Duty in terms s of the | impugned notiications and impugned
Aeiis} or in alternative adiust the excess alecticity duty paid in terms of the
impugned GOs} and impugned Aciis) in the present and subsequent CC Ells
against the service connection of the Petitioner Unit |
IA NO: 3 OF 2088

Petiion under Section 1787 CPC, is Hed praying {that in the

crcuristances slated in the affidavit led In sumport of the petition, the High
Court may be pleased to stay the operation of the impugned nolification in
G.O.Ms.No.?, Energy (Powerll) Deparirnent dated 08.04.2022 and/or the
impuaned notification in G.O. Ms. No. 22 Energy (Power) Depariment dat ed
25.10.2023 and to restrain the Ressondent Nos.gand 3 from recovering any
amaun from Service consumer No. ORD441 tawards electricity duly in terms
ef the said impugned notifications and faking COCFCIVE steps againal us and/ar
taking any coercive steps agains! the members of the Petilioner,

The petition coming on for hearing, upon perusing the Peiiion and the
affidiavil fled in support thereof and the onler af the High Court order dated
25.08.2025 made herein and upon hearing the argumenis of Sri Ravitela
Yalaseela, Advocate for the Petitioner and GP for the Energy Department for
respondent No.7 and Sn VV Satish, Standing Counsel for respondent Nos.2
WE NO: 25996 OF 2025:

Behween:

1. Evershine Granites Pyt Lid) Having ifs

read

Factory at Lakshmiouram,

Kuppam, ChitteorMistrict, Andhra Pradesh - 517435 Represented by #

Pariner GhasanferBasha, S/o. Munavar Basha, aged about SQ years,

Rio. 12, Prime Rose Road, Behind Marthoma Church, Magrath Road,

Bangalore North, Bangalore, Kernataka - §S60007 With Service
py

Connection No.s CTR SSa(TPT 250


Ghazanfer Basha, Sfo. Munavar Basha, aged about S9 years, Rio. 12

Bey

Pk
:

Prime Rose Road, Behind Marthoma Church, Magrath Road, Sangalore
Noarih, Bangalore, Karnataka ~ 560007 Having unit at Lakshmipuram,
Kuppam, Chittoor District, Anchra Pradesh - 517426 With Service
Connection No.s OTR O BT PT 084)
. Petitioner
'AND
1. The Siete of Andhra Pradesh, Energy Depariment, Secretarial,
Velagapudi, Amaravathi, Guntur District, Rep. by ts Principal Secretary.
2. Southern Power Distribution Company of AR. Lid, Represented by is
Chairman and Managing | Director, TRATS-GO/4 Srinivasapuran
Tiruchanoor Road, Tirupath

The Senior Accounts Officer, APSPOCL Ooeration Cicie, Ohitoor

. Respondents

Petifion under Article 226 of the Consifution of India praying that in the
circumstances stated in the affidavit fied therewith, ha High Court may be
pleased to issue an appropriafe Wire, Order or direction, more partic ularly ane
in the neture of Writ of Mandamus <- da) Declaring that the amendment to
section S(1) of the Andhra Pradesh Electricity Duty Act, 1839, as amended by
the Andhra Pradesh Electricity Duty (Amendment Act, 2020, Andhra Rradesh

Rieciioly oy Amenament ? Act, 2024 and Andhra Pradesh Electricity Duty

delegation and/or abdioatian by the Andhra Pradesh State Legisisiure of Hs

essential legisiatve function and © sivike dawn the same and (b) Declaring

the section 7(1} of the Andhra Pradesh Electricity Duly Act, 1949, as amended

hy ihe Andhra Pradesh Electricity Duty (Second Amendment) Act, 2024 is
unconstiiigional anc to strike down the same, (c} Declaring that the Andhra
Pradesh Electricity Duty Gamendment Act, 2084 (act No. 1Q of 2028), ag sul
are vole, and for @) Declaring that the Andhra Pradesh Electricity Duty
(Second Amendment} Act, 2044 (Act No, 23 of 2024) as null and void and for

fe) Declaring that ihe impugned notitic sation in G.O Ms. No.?, Eneray (Power-


ff} Department dated 08.04 2022 levying electricity duly al Re 1/- per unit on
the energy sales to industrial and commercial consumers alone is viiated by
colourable exercise of power, gross overreach and interference with the
slaiutory policy notifications of the Central Government and the exclusive
statulory power and function of the State Electricity Requiatoary Commussian
under a flaw enacted by Parliament, Hlegally, arbitrariness. trationally.
reasonableness, hostile discrimination and in violation of Articles 74 of the
Gonstiution, and to se{ aside the said notification and () Declaring that the
impugned notification in G.O. Ms. No. 22 Energy (Power JN} Department dated
23.10.2029 according permission ta the licensees to recover the electricity
duly from the consumers is vit lated by fack of power and jurisdiction with
respect fo fhe condHions imposed<thergin and and fo sef aside the Said
notification and/or (9g) Parliament, arbitrariness. irrational fy, thereby, Declarin ng
that the aforesaid notifications dated 08.04.2022 and 23.10.2023 are Hegal
and void for want of any notification-te bring the Andhra Pradesh Elsctrictty
Duly (Amendment) Act, 2020, inte forse as required by section 1(2)} of the said
Act th} Consequently, directing the Respondents to refund the arnounts
collected towards Electricity Duty in terms of the impugned noliications and
impugned Aci(s} or in alternative adjust the excess electricity duty paid in
terms of the impugned GOfs) and impugned Acts) in the present and
subsequent CU Bits against the service connection of ihe Petitioner Unit.

The petition caring on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the order of the High Court order dated
20.08.2025 made herein and upon hearing the arguments of Sn Kander
Chethan, Advocate for the Felitioner, GP for Energy Department for RY
ari Kota Venkata Rama Rao, Advocate for APSPDCL for Ri and R2;

WP NG: 28424 OF 2028:
Sehwean:

1. GER Degree Callege, Anaparthi, East Godavari District, Andhra
Pradesh-533 342. Represented by is Principal Or.N Pedda Abbai


Pods
.

tot

an

Arte,

"9

PEP TROOTSTOOSSS?, (441 DOO STOUSSR?, 1441 BOOTS 1001138.

surya Sree Theatre, Anaparthi, East Godavari District, Andhra Pracesh-
533 3438. Represented Py tis Owner. Tetal Adi Reddy @ Konda Sabu
With Service Connection No. 14472001587600920.

Medapall Visweswara Reddy Gia. SY Poultries, Chikkels
Chagallu Alandal, West Godavari District Andhra Pradesh.
Represenied by its Quer, Medapati Visweswara Reddy. With Service
Carmection No. ELRYG.

_. Subba Rerely, Cfo. Sri Kowvurl Bull Veereddy Poultries, Vemulanalll,

Dweragudl, East Godavari District, Andhra Pradesh, Represented by ts
Chyner, K. Subba Reddy. With Service Connection
No. 1443 190888007743.

Lak

. & Rame Reddy, C/o. Sapthagiri Poultry, Sslabhadrapuram, Blonavaly

Mandal, East Godavari District, Andhf'a Pradesh. Represented by Hs
CHANIEY, &Manikyala: Rags. WHA Servigg Gannection
No. 142 1880558000582

oath Bhaskar Reddy, Cra. Sathi Yeerraghava Reddy Poultry Comple
Rs.No. 97a/ib, Ghanta Vari Guderm, West Godavar District, Andhra
Pradesh. Represented by its O Owner Sathi Bhaskar Reddy. With Senders

Gonnechon No. 43774 62590001 3,

7. K.P. Veere Raghava Reddy, Cfo. KSR Poultry Complex, Quppalapudi,

Aneaparthi Mandal, East Godayvar ODistret, Andhra  Fradesh,
Represented by is Owrier KP Yeera Raghave Reddy. Wsh Service
Connection No. 1447200 160000783.

S. Rama Krishna Reddy, co Sr Siva Sankara Poultry, Ethakota,
Ravulapalem. BR Ambedkar Konaseema Mistrial, Andhra Pradesh.

a

Represented by Hs Owner: Rama Krishna Reddy. With Service

Cannecion Noa 14723 BOBO. 30008
oN

Kowurl Salyanerayana Reddy, "fQ Or Satya Surya Poultries,

Duppaiapudi, Anaparihi Mandal, East Godavari Distinct, Andhra


Pradesh. Represented by iis Owner Kowurl Satyanarayana Reddy. Wah
Service Connection No. 14472102 TO0Q0689.

¥O. TM. Krishna Reddy, Cfo. Anaparihh Poullies Fyi Ltd,
Peeraramchandrapuram Road, Dwarapudi, East Godavari District,
Andiva Pradesh. Represented by fis Qwner T.V. Krishna Reddy. With
Service Connection No. 1443790858007 a4?

VW. M. Jagadeesh, Cfo. SA Venkata Lakshmi Poullry Farm,
Pecapalia, Alamuru Mandal, BR Ambedkar Konaseerna District, Andhra
Pradesh Represented by its Owner M. Jagadeesh. With Service
Connection No. 14437807 09000407

tz. TAY. Satyanarayana, Cfo. Sr Venkateswara Foullry Farm,
Pasalapud], BR Ambedkar Konaseema District, Andhra Pradesh.
Represented by Hs Owner TV. Satyanarayana. WHA Service
Connection No. 1441220507001 181.

V3. D. Veerabhadra Reddy, Cfo. Sri Bhaskara Poulfry Complex,
Kolapadu, Rangampeta Mendel, East Godavari District, Andhra
Pradesh. Represented by Hs Owner 0. Veerabhadra Reddy. With
Service Connection No. 1421590857000253.

14. M. Setyanarayana Reddy, C/o. Sri Mahalakshmi Pouliry
Comex, Chaliagunta Road, Jaggampela, East Godavari District,
Andhra Pradesh. Represented by tts Qwner M. Satyanarayana Reddy.

WEA Service Gonnection Nos. V4H2N5307 08007 258,
P4S 1550858001845.
15. Kan Rama Reddy, Cfo: Rama Complex, Main Road, Anaparthi,

ast Godavari District, Andhra Pradesh. Represented by ifs Qwner Kari

Rama Reddy, With Service Connection Nas.
TAHT ZOO TOO 1 Sh 12 1447 S001 OEOORSSO,
$8. 8. Saroiini, Cfo. Vasista Seed Frocessing Flant, Rs.iy7p

Duopalapuci, Anaparthi, East Godavari District, Andhra Fracesh.
Represenied by Hs Cavner S. Sarajini WHR Service Connection
No. 144) 2007 S000 1 143.


ye, =. Janardhan Reddy, Cfo. Vivekgnanda Seeds. | Duppalapudl,
No 144 1200 780000273.

&. Yo Sal Sravani, G'o. MSR Function Hall Balabhadrapuram,

tends,

Biccavolu Mandal, East Godavari Oistriel, Andhra Pradesh.

wt

;
x

Represented by its Owner T. Sal Sravant With Service Connection No.
REY TES.

4h s. Veeraghava Reddy, Cfo. Sf Dew Mini Function Hall,
Polamuru, Anaparthi Mandal, East Godavari District, Andhra Pradesh.

Represered by Hs Owner S. Veeraghave neday WHA Service

Patitioner
AND
1. Slate of Andhra Pradesh: Rep. by Hs Frincinal Secretary Energy
Department, Secretariat, Ve lagapudl, Amaravathy, Guntur District

oN

Eastern Power Distibution Company of AP. Lid. represanted by its

pe

oe

charman & ame; Managing Director, Gai Soor, Corporate Office, P and
Yr Golony, Seethammmnacdhara, Visakhapainam,

The Senior Accounts Officer, APEPDCL Operation Circle, Rajahmundry

Respondents

Petition under Article 228 of the Constitution of India, is fled oraying

that in the circumstances stated in the affidavit fled therev vith, the Nigh Court
may be pleased fo issue an appropriate Writ, Order or direction, more
sarticularly one in the nature of Wr tof Mandamus - ¢a} Declaring that th
amendment fo sectian A¢1} of the Andhra Praciesh miectrichy Diny Act, 1939,
as amended by the Andhra Pradesh Electricity Duly (Amendment Act, 2020,
Andhra Pradesh Electricity Duty (Amendment) Act, 2024 and Andhra Pradesh

yp

Glectricity Duty (Second Amendment) Act, 2020 is uncansiiiufional by reason
Ra % _

of excessive delegation and/ar abdication by the Andhra Pradesh State

Legisiature of is essential leqisiative function and ta strike down ihe same and


{o) Declaring the section 7(1} of the Andhra Pradesh Electricity Duty Act.
19839, 8s amended by the Andhra Pradesh Electricity Duty (Secand
Amendment) Act, 2024 is unconsth ational and to strike down the same, {c}
Declaring that the Andhra Pradesh. Electricity Duty (Amendment) Act, 2024
(Act No. 10 of 2024), as null and void, ancd for (cd) Declaring that the Andhra
Pradesh Electricity Duly Gecond Amendment) Act, 2024 (Act Na. 23 of £024)
as mull ane void and for (e) Declaring that the impugned notification in
G.O.MS.No.?, Energy (Powerll) Department dated 08.04.2022 levying
glectricily duly at Re 74 per unii on the energy sales io indusinal and
commercial consurriers alone is vilaied by colourable exercise of power,
gross overreach and interference with the statutory policy nolifications of the
Central Government and the exclusive stalutory power and function of the
State Electricity Regulatory Comrnission under a law enacted by Parliament,
Hegality, arinirariness. imvationaliiy. unreasonablaness, hostile discrimination
and in violation of aricles 14 of the Constitution, and to set aside the said
notification and ( Declaring that the impugned nofi Moation in GO. Mis. No. 22
nergy (Power /l) Department dated 23.10.2023 according permission to the
icensees to recover the electricity duly fram the consumers is viflated by lack
ef power and jurisdiction with respect te the conditions imposed therein and
inereby and io set aside the sak notification and/or a Declaring that the
aforesaid notifications dated 08.04.2022 and 33.10.2023 are Hlegal and vold
for want of any notification to bring the Andhra Pradesh Electricity Duly
(Amendment) Act, 2020, into force as required by section 1(2) of the said Act
ih) Consequently, directing the Respondents fo refund the amounts collected
towards Electricity Duty in terms of the impugned notifications and impugned
Acs) or in alternative adjust the excess electricily dufy pald In terms of the
impugned GO{s) and impugned Act(s} in the present and subsequent CC Bills
agains! the service connection of the Petitioner Unit:

The petition coming an for hearing, upon perusing the Petition and the
affidavit Hed in support thereof and the order of the Hi igh Court order dated

25.09.2025 made herein and upon hearing the arqumenis of Sd K.P.S Sailesh


Reddy, Advocate far the Pet toners, Government Pleader for the Eneray
men on behalf of raspondent No.i and Sri VV Sati learned
We NO: 26828 OF 2028:

Between:

a

i), Armibica Fashion Mall Rep. by iis Managing Partner, Verna
VenketeswaraRac, Sfo. Ramanalah, aged about 51 years, RYo. 1-4,

Gop, Joyalukkas, Beside Medal Sean Genire, Rurnogdi Road, Ongols
Prakasam District, Andhra Pra de ash - 528 O02.

2. Ambioa Fashion Mell Rep. oy he Managing Pariner, Verna
Venkateswarakao, Sic. Ramanaigh aged about S51 years, Rio Trunk
Road, Ongole, Prakasam Olet ef, Andhra Pradesh - 823 Oo

& Sr Geyathri Cold Storage; Rep. by Es Managing Parner,

Munaga TirumalaVenkataSubbakac, S/o. Venkata Krishna Rao, aged
about 44 years, Rio. No. 28-1-48, Near Eheohant Tree, South Strest,

verbs

Ongole, Prakasam (Netrict, Andhra Pradesh-593 001.

4 M/s. MunagaChennaiah Cold Storage, Ren by xs Partner,
MunagaVenkata Krishna Rac. Sf. Laie Chennaiah aged about 66
years, Rfo.H.No. 28-17-48, Near Elephant Tree, South Street, Qnaaie,
Prakasarn [istrict, Andhra Pradesh-O2d 004

5. Mis. Ongole Cold Storage Pvt Lid, Rep. by fs Managing Partner,
KanusalaNages wares. sia SingaiahChoawdary, aged aboul OS years.
Agriculture Market Yar _ Guntur Road, Ongois, Frakasam District,
Andhra Pradesh -523 002.

& M/s. Puma Granites, rep. by Ha Partner, DamacharlaPurnachandrakag,
Sfo. Anianeyulu aged about S68 years, Rio.H.No.ay-T-agt/g,
OharavanThota, Ongols, Prakasam Distric, Andhra Pradesh- 823 001

o Petitioners
"AND
1. The State of AP, Rep by KS Principal Secretary, Energy Department,

om

Secretarial Buildings Velagapudl . &maravall, Guntur District - 523503,


2. Andiwa Pradesh Cantral Power, Distriobution Company Lid. rep. by Hs
Chairman cum Managing Director, Corporate Offce, Beside Govt.
Pohiechnic, [Tl Road, Vieyawada, Krishna Districlo20005

. Respondents

Retiion under Article 226 of the Constitution of india praying that in the
clrcumstances stated in the affidavit fled therewith, the High Court may be
pisased fo issue a wril, direction or order more particularly one in the nature of
@ Writ of Mandamus, .
8. Declaring that the amendment te section a{1} of the Andhra Pradesh
Slectichy Duty Act, 1989, as amended by section 3 of the af the Andhra
Pradesh Electricly Duty (Amendment) Act, 2020, as unconstitutional by
reason of excessive delegation and abdicalion by the Andhra Pradesh State
Lagisiature of its essential fegislative function and to strike down the same:
b. Declaring that the Andhra Pradesh Electricity Duty (Amendment)
Ordinance, 2024 (A.B. Ordinance No.2 of 2024) promulgated by the Governor
on 30401-2084 and the Andhra Pradesh Electric fy Duty (Amendment) Act,
2084 (Act No. 10 of 2024) as null and void:
c. Declaring that the impugned notification in G.O.Ms.No.?. Energy (Power-ll)}
Deparment, dated 08.04.2022 levying electricity duty at Rs.1/ per unit on the
energy sales to industrial and commercial consumers alone including ihe
Patiioner is vitiated by colourable exercise of power, and inferference with the
statutory policy notifications of the Central Government and the exclusive
statutory power and function of the State Electricity Regulatory Commission
unter o law enacted by Parl amen, and in violation of Article 14 of the
Constitution, and to set aside the said notificatl on and
qd. Declaring that the impugned notiieation In G.O.Ms.No.22, Energy
(Power ll} Depariment, dated' 23.10.2023 according permission to the
flcansees to recover the elec tricity duly fram: the consumers including the
metifioner is viiated by lack of power and jurisdiction with respect fo the


canditions imposed thergin and thereby, and to set aside the said notification:
e. And cansequently direct the Respondents to refund/adjust the amount
collected fram the Petitioner towards Electricity Duty over and above Ss {06s
Oalse per Kwh(urti) in respect of the pelifloners' service Connection Nos.
ONG25S30, 43838807081 159, 4956729002180, ONGE18, CWGS80 and
ONG28S5, pending disposal of the writ petition,

iA NO: TOF 2028

Petition under Section 741 CFC is fled praying that in the

ancumatances stated in the affidayil fled In Support of the petition, the Nig
ourt may be pleased io slay ihe operation of the ampugned nofiication in
G.O.Ms. Noy, Energy (Powel) Oeparimant, dated 06.04.2022 andior the
impugned notification in G.O Ms. No.22, Ene ergy (Power li} Oenartment, dated
23.10.2023 and to restrain the Respondents fram recovering any amount
towards electricity duty over and above Rs.005/- palse per Rwhdunl) in ferns

of the said imougned notifications andfor taking any coercive steps against the

ositioners' service Connection Nos. ONGSS30, 4553807081189.

4359725002 180, QNG4ATS, ONGSSO and ONGSES5, pending disgosal of
WP No. 268258 of 2025, on the fle of fhe High Court,

The peition caming on far fearing, upon perusing the Petiion and the
affidavit fled In suppert thereaf and the arder of the High Court order dated
20,08 2025 made herein and upon hearing the argurnents of Sd Vinod Kurnar
Femiriasan, Advocate for ihe Petitioner and of GF for the Energy Department
an behalf of respondent No.1 and Sri VV Satish, learned Standing Counsel,
an behalf of respondent No.s)

WP NO: 26928 OF 2028:
Between:
. Sree Rama Krishna Engineering Enferprises, Plot No 208, D Block

Autonagar, Visekhapainam represented by ifs partner Rayala Raghu
Service No VSPTOd,


3. Lakehmi Fabricators, Flot No 174, Block-D, Auto Nagar Gajuwaka,
Visakhapatnam represented by its oariner Rayala Raghu Service No
TPT SSE0S 00004 006

3. Unimech Constructions, Plot No 175.0 Block Autonaagr, Gajuwaka,
v erepean represented by its pariner Rayala Raghu Service No

PPRBLEOSO SOOO SOS

4. Rayala Viney, S/o Rayala Raghu OD No 815-7, GRM Compound,

Visakhapainam, Andhra Pradesh- Service No 112280800005 7905
Petitioners
AND

1. The Stete of Andhra Fradesh:represented by its Principal Secretary,
Energy Department, Secretariat, Velaganudi, Araravathi, Guntur
District.

2. Eastern Power Distribution Corporation of Andhra Pradesh Limited,
P&T Colony, Seethammadhara, Visakhapainan-S530020 represented by
the Managing Director.

Respondents

Petition under Articla 226 of the Constitution of India praying fhat in the
circinvistances slated in the affidavit fled therewith, the High Courl may be
pleased to issue @ writ, order or direction more particularly one In the nature of
Mandamus- ,

@} ig declare that the Amendment to section 3(1) of Andhra Pradesh
Electricity Duly Act, 1939 as amen ded by section 3 of the Andhra Pradesh
Electricity Duty (amendment) Act 2 20 iS unconstitutional by reason of
excessive delegation and/ or abdication by the Andhra Pradesh State
Legisiature of is essential legisiative function anid fo strike dawn the same

i} io declare the impugned notification in G.O.Ms.No.?, Energy (Power-
HN} Department dated 08-04-2022 levying Electricity Duty at Rs i/-per uni on
the energy sales fo industrial and commercial consumers alone is villaled by
coisurable exercige of power, Negal arbilrary, irrational, unreasonable and


discrimination and violating the Constitution of India and io set aside the
notification

c} fo declare the impugned notification in G.O.Ms No 23 Energy (Power-
i} Department dated 23-70-2083 accerding to permission to the fcensees to
recover ihe electricity duty from the consumers is vitiafed by lack of power and
junsdiction with respect to the condifions imposed therein and thereby fo set

aside the said notification and

et

a) Ard cansequently direct the Respondents refund / adjust the
amounts collected over and abave Rs.0.00 paisa towards Electricity Duty from
the petitioner.

IANO: TOF 2028

Petition under Section 787 CPC is fied praying that in the
= ¥ wa

circumstances stated In the grounds fied in sunppert of the petition, the

High Gourl may be pleased to stay fhe aperation of the Imougned notification
in G_OLMs 7 a iPower-l) Depariment dated 08-04-2022 and impugned
notification in &.0.Ms.22, Energy (Power-l} Denartrient dated 26- 10-2023
and io restrain the respondent Nog from recovering any amount fowards
Electricity Duly in ferme of the said impugned notifications against us bearing
the Consumer No. VSPPOM, 1 seems PUTAIVSHOHOSOOTROS,
PPVLOSOOGOS 7 ISS, pending dispasal of WR No. 28928 of 2025, on the fie of

ine High Court.

The petition corning an for hearing, upan perusing fhe Petifian and the
affidavit Hed in support thereof and ihe order of the High Court order dated
Q9.70.2025 made herein and upon Nearing the arguments of Sr Gadde
Sambasive Rao, Advocate for he Rettioners, learned GP for Eneray for
Now,


WP NG: 27282 OF 2028:
Behveen:
Mis. Maruthi Granites, Flat No S75-B2@, Main Road, ChilakalurpetaMandal,

Painadu District, Ren. by its Prooriefer GoltlpaliVenkataSinisha (Gonsumer
» Petitioner

AND
1. The State of Andhra Pradesh, Energy Department, Secretarial,

ae

Velagspudi, Amaravathi, Guntur District ~ 522503, Rep. by iis Principal
Secretary.

~

2. Canal Power Distribution Gorporation of Andhra Pradesh Lid.,

(APCPDCL), Corporate Office beside Polytechnic College, IT] Road,
Viayawada, Krishna Distric-520008, Rep. by Rs Chairman and
Managing Director,
. Respondents
Petition under Aricile 226 of ihe Constituiion of India praying thal in the
circumstances staied in the affidavit Aled therewith, the High Court may be
pleased to issue an appropriate Writ, Order or direction, more particularly one
iy the nature of Writ of Mandamus -(a} Decaring thal fhe amendment to
section SC1} of the Andhra Pradesh Electricity Duty Act, 1939, as amended by
section 3 af the of ihe Andhra Pradesh Electricty Duty (Amendment) Act,
2020, & unconstitutional by reason of excessive delegation anc/or abdication
by the Andhra Pradesh State Legislature of ts essential legislative function
and to strike down the same and (>) Declaring that the Irmougned notification
in G.O.Ms.No.7, Energy (Power-l) Deparment dated 08.04. 2022 levying
electricity duty at Rs.i/- per unit on the energy sales fo indusinal and
commercial consumers alone including the Pelitioners is viated by colourable
exercise of power, gross overreacn and interference with the statutory palloy
notifications of ine Central Government and the exclusive statuiory power and
function of the Stele Electricity Regulatary Commission under a law enacted

by Parllarnent, Hegality, arbitrariness, irrationallly, unreasonableness, hostile


discrimination and in violation of Articles 14 of the Constitution, and to seat
aside the said notification: and
(c} Declaring that the impugnes ) notiicalion in G.O. Ms. No. 22 Energy

(Powerlll) Deparment dated 23.40.9023 according permission to the

~ 3
ees wake

seen

Reensees to recover the electricity 'duty frorn the consurnere Including the
peitioner ia vilated by lack of power and jurisdiction with respect fo the

condiions imposed therein and there by, ano to set aside the sald notification

-

(a) Declaring thai the aforesaid notifications under G.O.Ms.No.? dated
O8.04. 2022 and G.O.Ms.No.22 dated 23.10.2083 are Hiegal and yoid for want
of any notification to bring the Andhra Mradesh Electricity Duty (Arnendment)

Act, 2020, inte force as required by section 1(2) of the aaid Act

4

{@;and consequently direct the Respondents to refund/adiust the amount
collected from the Peliioner towards Electricity Duty and above Rs C.O8s
paise per Kwh(unit) in relation to HT Consumer NO GCRDSS27.
IANO: 1 OF 2025 7

Petition under Section .15¢ CPCis fled praying that in the

circumstances stated in the affidavit fled in support of the pefition, the High
Gourl may be pleased to stay ihe operation of the impugned notification in

G.O.Ms.No?, Energy (Poweri} Department dated 08.04.2022 andfor the

We

9

impugned notification in G.O, Ms. No 22 Energy (Power!) Denartment dated
23.40.20;

lowards electricity duty over and above Rs.0.068/ paise per Kwh(unitl in terms

he

3 and to restrain the end Respondent from recovering any amount
Gary

of the said impugned nofifications and teking any coercive steps against the
Meidioner, pending disposal of WP Nove ef 282 oF 2025, on the file of the High
Cour.

The petition coming on for hearing, upon perusing the Petition and the
alidavil fled in support hereof and the arder of the High Court order dated
08.70.2025 made hergin and upon hearing the argurnenis of Sri V.Surya Kiran
Kumar, Advocate for the Petiioner and of GP for Energy for Respondent



WP NO: 27508 OF 2038:
Between:

i. Mis Subrahmanyeawara Granites, Sy.no.oi2/Ci, NHS Road, Matur,
Prakasam (strict, Andhra Pradesh Rep. by iis Proprietor Sn. Bopouch
Nagendram With Servine Cannmection No. ONG2Z140

2. Mis, Venkateswara Granites, Sy.no. 1869/2, 18a/Se/TYS/a4aA, RB Road,
Nagaraiupalll, Prakasam District, Rep. by iis Proprietor Sri. Padmavathi
Ghakhirala, With Service Connection No. ONG444.

S. Mis. Sri Varahi Granites, Sy.no. 33-3, Mallayapelam Road, Vernavaram
Vilage, Bapatia [Netrict, Rep. by its. Proprietor Srl. Chalagundia
Malleswan, With Service Connection No. ONG2Z849,

. Peiitioner's.
AND
. The State of Andhra Pradesh: Rep. by Hs Principal Seorgiary {o

eenelty

Government, Energy Department, Secretariat, Velagapudi, Amaravati,

fauntur District.

Pat

. Tre Andhra Pradesh Central Power Distribution Corporation,
Represented by its Chairman and Managing Director, Corporafe Office,
measide Gavi. Polytechnic, 1T] Road, Viayawada, Krishna District.

3. The Senior Accounts Officer, APCPOCL Operation Circle, Ongole,
Prakasam District. |
| Respondents
Petition under Article 226 of the Ganstiution of India is fled praying
that in the circumstances stated in'the affidavit fed therewith, the High Court
may be pleased fo issue an appropriate Writ, Order or direction, mors
particularly one in the nature of Writ of Mandamus --

{a} Declaring that fhe amendment fo section 3(7) of the Andhra Pradesh

Kiectnicify Duly Act, 1939, as amended by section 3 of the of the Andhra

Fradesh Electricity Duty (Amendment) Act, 2020, is unconsiiiutional by reason

of excessive delegation and/or abdication by the Andhra Pradesh State


disiature of ts essential fegisialive | function and fo strike down the same:

(b) Declaring ihat the impugned notification in G.O.Ms.No7, Ener roy

cen,

(Paweril) Deparment dated 08.04.2022 levying electricity duly at Re T/- per
uni an the snerey sales to industrial and commercial consumers Bone

vated by colourable exercise of power, gross overreach and interference
with the statutory policy nofifications of the Central Government and the
exclusive siatufory power and function of the State Electricity Regulatory
Carmmission under a jaw enacted by Parliament, Iegallty, arbitrariness,

rationally, unreasonableness, hostile discrimination and in violation af

&

Articles 14 of the Conetitution, anc to set aside the said noiification: and

(¢} Declaring that the imougned nolfication In G.O. Ms. No. 22 Energy
(Power. Department dated 24 10.2023 acaerding permission te the
Hcensees to recover the electricity duty fram the consumers is villated by lack
of power and jurisdiction with respect to the conditions imposed therein an
thereby, and fo set aside fhe said notification: andfar

i} Declaring that the afo esaid notifications & daled O8-D4-2022 and 22-10-
2023 are dlegal and void for want of any nofiication to bring the Andhre
Pradesh Electricity Duty (Amendment) Aci, 2020, into force as required by
section (2) of the sald Act

ig} Consequently directing the Respondents to refund the armounts

collected towards Electricity Duty in farms of the impugned notification or in
allemative adjust the excess electricity duty geicd in terms of the impugned
GOis} in the present and subsequent CC bulls against the services
commection of the petifioner unih |

(A NO: 1 OF 2088

Petition under Section 157 CPC is fled pens that in the

a

mroumstances slated in the affidavit fled in suport of ihe petition, the High
Court may be pleased fo stay the operation of the vepugned nolfication in
G.O.Ms.No.?, Energy (Power-l) Departmen! dated 08.04.2022 andor the

~ \

impugned notification in G.O. Ms. No. 22 Energy (Power!) Department dated


23.40.2023 and to restrain the 2° & 3° Resnondents fram recovering any
amount towanis electricity duty in terms of the sald impugned notifinations
and/or taking any coercive steps against the members of the Pettioner,
pending disposal of WP No. 27506 of 2028, on the Me of the High Cour
The setiion coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the order of the High Court order dated
OO. 10.2026 made herein and upon-hearing the arguments of Sr Somisetty
Ganesh Babu, Advocale for the Pelitiener and GP for Energy for the
Respondent Not; Sri VA. Satish, Standing Counsel for the Respondent
Nos.2 & 3;
WP NO: 27738 OF 2088:
Between:
1. New Surya Slabs, Rep.by iis Prop- S. Viieaya Bhaskar Reddy, S/o 3.

Rami Reddy, Kanakadripalle Vilage. Kurnool Oisirict USC No.
842122 1000832. |

&. Mis. Surya Slabs, Rep by its Prop 8. Viiaya Bhaskar Reddy, S/o S
Rami Reddy, Kanakacripsfe Vilage, Kurnool District USC Noa.
8421221000116 7

3. Mis. Sri Vani Slab and Polishing Industries, Rep by ifs Prop. P. Nagi
Reddy, S'o P. Venkata Reddy, Hikala Vilage, Nandyala District, USC
No. 8421227000867.

4 Ns. Aswartha Narayana Swamy Slabs, Rep by is Prog A. Narayana,

s/o A. Yerukalappa, Kanakadrinalle Vilage, Kurnool Districi USC No.

S4St22 1000834.

. Mis. Sri Nettikanti Polishing Slabs, Rep by Hs Prop. K. V. Narapu

a3

Reddy, Sfa. KV Rarri Reddy, Konapuram Vilage, Kurnool District-
USC No. 8421217000058.

6. Ms Sr Shirdi Sai Polishing Slabs, Rep by its Frop- K. Vijaya Bharathi,
Wie KUV. Narapu Reddy, Konapuram ViNage, Kurnool District USC No.
8421217000366. |


*. Mis. Sr Lakshmi Narasimha Swamy Slabs, Rep by ffs Prop BG ange

Raju, S/o 8. Kullayappa, Tallaproddatur Vilege, Kadapa District, USC
No. 42727 OQ0RE0,

ad
oe

Ramudu Kanekadripalle Vilage, Kurmodl Distic! USC No.
842 1245000 1 57.

is. Sri Venketeswara Slabs. |

ad
Se

Be

by Hs Rrog- R Samba Siva Reddy,
So K Ramachandra Rede y Kat yakadsipalie Vilage, Kurnool! District
US No, 8421221000788.

2. wi Vineyaka Polyr mers, Reo by ts Prop G. Srvani, Wo.

ne APC Industrial Estate, Bellary Road, Anantaour Oistrict-

V4. We. Bharath Stones, Rep by ts Prop. C. Parvat , Lasser
B.S. Arf AH, Sfo. B.S. Geause Moniddin, Chukkaliy Road, Ghukkalur

(GF), Tadipati, Anantapur Distinct USC No. 723718900

ed

FOr?
.. Petitioners
- AND
{. The State of Andhra Praciesh, Ren. by fs Principal Secretariat, Energy
Department, Secretariat Buldings, Veleqapucd!, Amaravathi, Gurlur

Pustict

oe

Andhra Pradesh Souther Power Distribution Company Limved,
(APSPDOCL), Reoresented by fs Chairman and Managing Director,
Corporafe Office, TS-134EMA, Srinivasapuranm, Tiruchencor Road,
Virupati- 577808.

The Senior Accounts Officer, AFSPOCL Operation Circle, Corporate

tape

Office, T2-12-05/4, Srinivasapuram, Tiruchaneer Road, Tirupall
S17 SOs.
a. Respondents
' Petition under Article 226 of the Constiution of India praying thet in the
circumstances stated In the affidavit fled therewith, the High Court may be

pieased fo iIasue an appropriate Writ, Order or direction, more garticulariy one


in the nature of Writ of Mandamus @) Declaring that the amendment to
seotian 3 () 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 unconstilutional by reason of excessive delegation andfor abdication
by the Andhra Pradesh State Legislature of fis essential legisiative function
and to strike down the sarne and (5) Declaring that the impugned notification
G.O.Ms.No.¥, Energy (Power-ll}. Depariment dated 08.04.2022 levying
electricity duly af Re 1} per unif on the energy sales fo industrial and
commercial, consumers alone is vitleted by colourable exercise of power.
grass overreach and inferference with ihe stalulary policy notifications of the
Central Gavernment and the exclusive statutory power and function of the
state Electricity Regulatory Commission under a law enacted by Parliament,
Hlegality, arbitrariness, irrationality, unreasonableness, hostile discrimination
and in violation of Articles 74 of the Consiitufion, and fo set aside the said
notification and (c) Declaring thal the impugned notification in GO. Ms. No. 22
nergy (Power. ODenariment dated 26.10.2023 according permission to ihe
licensees to recover the slectricity duty frorn the consumers is vilated by lack
af pawer and jurisdiction with respect to the conditions imposed therein and
thereby, and to set aside the said noiification anc/or (d) Declaring that the
aforesaid notifications dated 08.04.2022 and 25.10.2023 are i egal and void
for want of any notficalion fo bring the Andhra Pradesh Electricity Duty
(Amendment) Act, 2020, inte force as required by section 1/2) of the said Act
fe} Cansequenily, directing the Respondents to refund the amounts collected
towards Electricity Duty in terme of the impugned notification or In alternative
adiust Ihe excess eleciric city duty paid in terms of the impugned GCs} in the
Gresent and subsequent CC Bills against the service connection of the
Petitioner Unk. :
IA NO: 7 OF 2025

Paetiion under Section 151 CPC praying that in the circumstances

siated in the affidavit fled In support of the petition, the High Court may be

pleased to slay the operation of the impugned notification in G.O.Ms.No.?


nergy (Powerll} Deparimen{ dated 08.04.2022 arcdfer ihe impugned
notfication in G.O. Ms. No. 22, Energy (PowerJN) Department dated
23.10.2023 and fo restrain the 2 to S Respondents ' from recovering any
amount towards slectrichy duty in tarms of the said impugned notifications
and/or faking any coercive signs againat the members of the Petitioner,
pending disposal of WR No 27735 of 2025, on the fle of the High Court.

The peifion coming on far hearing, upon perusing ihe Petition are) the
affidavit fled in suoport theres! and the order of the High Court order dated
W7Os025 made herein and upon hearing the arguments of Sr Ala
Chandrasekhar Yadav, Advocate for the Metitioners, GP for Energy for the
Resparent No.l and of Sn VVo Rarna Rao, Standing Counsel for the
APSPDCL for the Resnoncdents Nog and 3
WP NO: 27880 OF 2028:
Setween:

}. Sree Sslali Exports 4,

oe

Han Oy ais Sols Proprietor, Kancdimaila Ganga
Raa, Sfo K. Venkaleswarlu, Aged about SY years, Rio, DYNo. S-2, Kote
Katia Vari Veedi, Chimakurthi Vidleage and Mandal, Prakasam District,
Consumer No. ONG 2472,

s. Sree Balai Granites, Wo Cinna Ranv Reddy, Aged shout 59 years

Rio, DYNo. 3-35, Near Andhra Public School, Salyanarayanapuram,

Cheruvu,  Kornmupgalem,  Prakasam Misticl Service No.

S354 7060014761.
MLS Indian Rocks, Rep by ffs Sole Proprelter, Majet Nelmisha, Wo

Fae

Majeli Rakesh, Aged about 22 years Rio, DING. & 11', Kotakaltia vari

treet, Chimakurthi Vilage, Chimakurthi Mandal, Prakasam District.

wD &

arvices No. 435 34 7 OOO T 75 SS.

S

4, Sf Lakshmi Srinvasa Graniies, Rep by Hs Sole Proprietor,

rere

years, Fla, OYNo. 335, Near Andhra Public School,

on

Satyanarayanapuram, Ch ravu, Kommusalem, FPrakasam Oisirict

&
service No. 4722372000772.


es)

J

fag

tse

Sri LLS Exports, Rep by its Managing Partner, Unnam Subbaran, S/o
Unnam Subbaiah, Aged about 88 years R'o, DYNo. 1001, Trupu Bazar,
Chimakurihi Vilage and Mandal, Prakasam Districl Service
No. 48547807 S298,
sr Manikanta Exports, Rep by Hs Sole Proprietor, Gopavaranu
Adidakshmi, Wo Gopavaragu Koti Reddy, Aged about 36 years, Ra,
D¥No.2-164, Reddy Palern, Chimakurthy Vilage Chimalurihy Mandal,
Prakasam District. Service No 43541000 T6823.
Sn iG. MUR Exports, Rep by Hts.Sole Proprietor, Gollapud: Barathi, Wis
Golapud) Srinivasa Rao, Aged about 55 years, Rio, O/Ne. 7-482, 3th
line, Gandhi Nagar, Chimakruthy Vilage Chirsalurthy Mandal,
Prakasam Districl Service No 4354108015214.

Petitioners

AND

. Phe State of Andhra Pradesh, Rep. by iis Principal Secretary, Eneroy

Deparment, Secretariat, Velagapudi, Amaravathi, Guntur District

The Andhra Pradesh Central Power Distribution, Gorporation Lie.
fAPCPDCL), Rep, by iis Chairman and Managing Oirector, Ofa. IT)
Road, Opp. Ramesh Hospital) Krishna Nagar, Viiayawada -S20008

The Superintending Engineer, Qoeration Circle CRDA, APCPDCL,
Ongols, Prakasarn District.

as

The Senior Accourts officer, Operation Circle CRODA, APCPOCL
Onggie, Frakasam ONstrict

Respondents
Petition under Articie 226 of the Constitution of India praying that in the

creumstances stafed in the affidavit fied therewith, the High Court may be

Cleased issue an appropriate Writ, Order, or direction, more particularly one in
the nature of Writ of Mandamus:

2) fo declare that the amendment to section 3(7} of the Andhra Pradesh

miecticty Duty Act, 1939, as amended by section 3 of the of the Andhra
Pradesh Electricity Duty (amendment) Act, 2020, is unconsiitutional by reason


of excessive delegation ancvor abdication by the Andhra Pradesh State

yer

eqisiature of is essential legislative function and to sirike down the same:

° fo declare that the Inypugnead notificatio 3.0. Ms. No. 7, Energ
(Power-l} Department, dated 08.02.2022 levying Electricity Duty al Reis. per
unii on the energy sales fo industrial and commercial consumers alone is
vilaied by colourable exercise of power, Hiegal, arbitrary, frational,
iiWweasorable, discrimination and violative of Consitution of india and fo set
aside the notfinstion: and

} fo declare the impuarmed noliicatian i GO. Ms. No. 22

C4

Energy(Power- 1} Depariment, dated 23.70.2023 according to permission to
the fleenges to recover the electricity duly from the consumers is viliafed by
lack of oawer and jurisdiction with respect to the conditions imposed therein
and thereby, and fo set aside the se icf notification:

ad} And consequently, direct the Respondents fo refuncVvadiusl ihe
amounts collected over and above Rs. 0.08/- paisa iowards Electriaty Duty
from us. :
IANO: 7 OF 2025

Petition under Section 151 OPc., 8 Med praying that in the

clroumetances stated in the affidavit fled in suppart of the petition, the High
Court may be pleased to stay fhe operation of the impugned noiiicalion in
G.O.Ms.No.?, Energy (Power-l) Depariment, dated OS8.04 2022 and
wipuaned nolification in G.C.Ms.No. 22 Energy (Power-lf) Department, dated
29.10.2023 and io restrain the respondent No.3 and 4 from recovering any
aroun towards electricity dufy in terrns of the said impugned notifications and
faking coercive steps agains! us bearing service pending dispasal of the
above writ pelition.

The petiien coming on for hearing, upon perusing the Pelion and the
affidavil fled in support thereof and the order of Ihe High Court order dated
16, 1G. 2088 made herein and upon hearing the arquments of Sri Vardhinesd!

Sai Kiran, Advocste for the Petifiener and GP for Energy for Respondent


WP NO: 28475 OF £028:
Sehvean:
Mis SLN Msand Taduku Pyt Lic., Sy. No 1S8/SA1, SAg, 5B, Taduku (¥} Puttur

iM}, Tirupathi [Netrict S77 S71 rep. by tis Mg., Director Kotapall Janardana

Rao, With Service Connection No. TPTS4 15.
| . Petitioner
~ AND
4. The State of Andhra Pradesh, Rep. by its Principal Secretary to
Government, Energy Department, Secretariat, Velagapudi, Arnaravatl,
Guntur District
2. The Andhra Pradesh Southern Power Distribution Corporation,
Represented by is Chairman and Managing Director, Corporate Office,
Beside Govt. Polytechnic, [Tl-oad, Viayawada, Krishna District.
. The Senior Accounts Officer, APSPOCL Operation Circle, Tirupathi,
Tirupathi Distric

tod

. Respondents
Petition under Article 228 of the Constitution of India is Ned praying that
in the cirournstances stated in the affidavid fled therewith, the High Gourl may
be pleased fo issue an approgriate Writ, Order or direction, more particularly
one in ihe nature of Writ of Mandamus
fa) Declaring that the an senciment fo section 3¢1) of the Andhra Pradesh
Electricity Duty Act, 1959, as amended by section 3 of the of the Andhra
Pradesh Electricity Duty (Amendment Act, 3020, is unconstitutional by reason
of excessive delegation and/or abdication by the Andhra Pradesh State
Legisiature of its essential legisiative function and to strike down ihe same and
ib} Declaring that the impugned nolificatian In G.O.Ms.Noa.?, Energy
iPower-H} Depariment dated 08.04.2022 levying electricity duty al Re 1/- per
uni aon the energy sales to ind justrial and commercial consurners alone is
vitigied by colourable exercise of power, gross overreach and interference
with the statutory policy notiications of the Central Government and the

exclusive siatulory power and function of the Stete Electricily Regulatory


Gomrimission under a iaw enacted by Parlament, Hiegality, arbitrariness,

> e

vratignalily, unreasonableness, hostile discrimingtion and in violation of

»

Aricies 14 of the Constitution, and to ast asicle the said nolificafion and

Bs

6

{co} Declaring that the ImMpugNe ed noidication in G.O. Ms. Na 2z Eneray
(Power) Department dated SS.70.2023 ancarding permission ft the
ficensees fo recover the electricity duty from the consumers is videted by lac!
ef power and jurisdicion wih respect ta the condiiens inmosed therein and
thereby, and io set asice the said notification and/far

{a} Declaring thal ihe aforesar notifications dated 08.04. 2022 and
23,10.2023 are legal and vold for want of any notification to bring the Andhra

Pradesh Eleciricty Duty "Amendién Act, 2020, info force as

aia

section 1 (2) of the said Act

{fe} Consequently directing ihe Respondents to refund the amounts
collected jowards Efectricity Duty in terms of the impugned notification or in
aifernative adjust the excess electricity duty paid in terms of the impugned
GOs) in the present and subsequent CC Bals against the service connection
sf the Pethianer Link:
IA NO: 1 OF 2028:

Petiion under Secfian 747 CPC is Hed graying thal in the

oe

circumstances stated im the affidavit fied In suopert of the writ petition, the
Nigh Court may be pleased to stay 'the operation of the impugned notiicall

in G.O.Ms.No.?, Energy (Powerli) Department dated 00.04.2028 and/or the
impugned notification in G.O. Ms. No, 22 Energy (Power) Oepartment dated

oa 4

23.10.9023 and to restrain the " and 3° Respondents from recovering any
amount fowards electricity duty In ferns of the said impugned notifications
and/or faking any coercive steps against the members of the Petitions
pending disposal of WP No. 28478 of S025, on the He of the High Court.

The pediion coming on for hearing, upon perusing the Petition and the
affidavit fied in support thereof and the order of the High Court order dated

TS.170 2025 made herein and upon hearing the arguments of M/s G.N Umea

Rani, Advocate for fhe Pettioner and OP for Energy for the Respoandant No);


WP NO: 28849 OF 2028:

Sehyeein:
Mis. Aluearth industries Pywio Lid, (Formerly Known as Alutech
industries} Haying fis unit at Plot Na SGASSOB/1, APHC Industrial Fars,

Sollanuramd(V),Hindupur Mandal Represented by its Authorised
Signatory Mr. Yogehdra Kumar Singh With Service Connection Ne.
SSS849 (ATP 849}
Patltioner
AND
1. The State of Andhra Pradesh, Energy Depariment, Secrelariat
Velagapudi, Amaravathi, Guntur District Rep. by Hs Principal Secretary
=. Southern Power Distribution Company of AP. Lich, Represented by is
Charman and Managing .Director, 19-13-Q5/A  Srinivasaguram
Tirucharoor Road, Tirupati. )
The Senior Accounts Officer, APSPDCL Gneration Circle, Sri Satya Sal
District, :

bad

Respandents
Petition under Anicie 228 of the Constitution of India praying that in the
circumstances slated in the affidavit fled therewith, the High Court may be
pleased fo igsue an appropriate Writ, Order or direction, more particularly one
in the nature of Writ of Mandamus - (a) Declaring that the amendment to
section 41} of the Andhra Pradesh Electricity Duty Act, 19959, as amended by
the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, Andhra Pradesh
Electricity Duty (Amendment} Act, 2024 and Andhra Pradesh Electricity Duty
(eecand Amersiment} Act, 2020 is unconstitullonal by reason of excessive
delegation and/or abdication by the Andhra Pradesh State Lagisiature of its
egseniial legislative function and fo strike down the same and (>) Declaring
the section 7(1) of the Andhra Pradesh Electricity Duly Act, 1939, as amended
by the Andhra Pradesh Electricity Duty (Second Arnendment) Act, 2024 is
unconstifulional and to sivike down the same, {c) Declaring that the Andhra

Pradesh Electricity Duly (Amendment) Act, 2024 (Act No. 10 of 2024), as null


amd vead, amd for (¢) Declaring that the Andhra Pradesh Electricity Duty
(Secand Amendment Act, 2024 (Act No. 23 of 204) as mull and vei and fo
fe} Declaring that the impugned notification in G.O.Ms.No.7, Eneroy iP ywer-

i} Deoariment daied O8.04 20288 | levying alecinaty duty af Re 1/- per urii on
the energy sales fo indusivial and commercial consumers alone is vilated by

colourable ewercise of power,

ang

8

g
Seo

QfOSs overreach and interference with t

siatulory policy notifications of the Central Government and the exclusive

a

statutory power and function of the State Clectricily Regulatory Commission

under @ law enacted by Parhament, dlegally arbitrariness, rationally,

unreasonableness, hostile discriminatian and In violation of Articles 14 of th
Constitution, and fo set aside the said notifcation and (f) Declaring that the
gmpugned notification in GO. Ms. No. 22 cneray {Power 1 Oenarirnent
dated 23.70.4023 according permission io the Heensees fo recover the
electricity duty frarn the consumers is villated by lack of power and fonsdiction
wih respect to the conditions impos acd therein and thereby. and to set aside
the said notification and/or {9} Oeciaring tal the aforesaid notifications daied

3a
O84. 2028 anc 23.70.2083 are legal a and void for want of any notification to

i

bring ihe Andhra Pradesh Efectricy Duly (Amendment) Act, 2020, into force

ae ig

33

%

= required by section 1(2) of the saki Act ¢h} onsequently, directing the

og

Respondents fo refund the amounts collected towards Electricity Duty in terms
of the impugned notifications and impugned Aci(s) or in sllernative adjust the
excess electricity duty paid In terms of the Nnpugned GOs} and impugned
Aci(s} in the present and subsequent CC Bills against the service cannection
of the Petitioner Uri
The pefition coming on for hearing, upon serusing the Fetilion and the
affidavit fied in support thereof and { the order of the High Court order dated
48.10.2085 made herein and upon hearing the arguments of Mis. CKR

~

Associates for the Pefitianer and GP

as

for Energy for Respondent No.1,


WE NO: 31887 OF 2028:

Between:
1. Mis. Eswara Graniies, Sy.no. 165/182, Main road, Nagarajupall RF,
Bapatia, Andhra Pradesh Rep. by iis Progriefor Sri. Pavan Kura

Chaluvadi With Service Connection No, ONG2827

2. StL Raja Rajeawarl Exports, Sy no. 150/30, TS0/4A3, Budawada Village
Ghimakurthy Mandal, Prakasam District. Rep. by its Proprietor
sr Chtakala Anusha, With Service Connection No, ONG2135.

Petitioners
AND

1. The State of Andhra Pradesh, Rep. by Ns Principal Secretary to
Government, Energy Department, Secretariat, Velagapucli, Amaravali,
Gurtur Districh

z The Andhra Pradesh Central Power Distribution Corporation,
Represented by its Chairman. arel Managing Director, Corporate Office,

Beside Govt. Polytechnic, ITP Road, Viayawada, Krishna District.

txt

_ The Senior Accounts Offcer, APCPDCL Operation Circle, Ongole,
Prakasam Oistrict,
Respondents
Petition under Ariicie 226 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased fo issue an appropiate Writ, Order or direction, more particularly
one in the nature of Wit of Mandamus
fa} Declaring that the amendment to section 3(1} of the Andhra Pradesh
miectricily Duty Act, 1939. as amended by section 3 of the of the Andhra
Pradesh Electricity Duly (Amendment) ) Act, 2020, IS unconstiiutional by reason --
w excessive delegation andar abdication by the Andhra Pradesh State
Legisiature af iis essential legislative function and to strike down the same
and
(ob) Declaring that fhe impugned notification in G.O.Ms.No.?,
Eneray(Power-1} Departrnent dated 08.04 2022 levying electricity duty al Re


Ti+ per unit on ihe energy sales to industrial and cammercial consumers alone
is Vlated by colourable exercise of power, grass overreach and interference
with the statufory policy notifications af ihe Central Government and the
exclusive slatulory power and function of the State Electricity Regulatory
Commission under a law enacted by Farlament, Hegality, arbitrariness,
irationally, unreasonableness, Aostie discrimination and in violalien of
ic} Declaring that the impugned notfcation in G.O. Ms. No. 22 Eneray

SE SSd

(Power) Department dated 23.10.8023 ac oe permission fa the

Sod

Hcarsees to recover fhe electricity duty fram the consumers is villated by lack

of power and jurisdiction with respect fo the condiions imposed therein and

thereby, and to set asice the said notification; and/or

ff} Declaring that the aforesaid notifications dated O8.04.2082 and
28.10.2023 are Hegal and void for want of any notiication to bring the Andhra
Pradesh Electricity Duly (Amenciment) Act, 2020, Into force as required by
section 12) of the said Act:

< Consequently directing the Aeros to refund the amounts
collected towards Electricity Duty in terms of the impugned notificalion or in

Sternative adiusf the excess electricity duly paid in farms of the impugned
GOts} in the present anc subsequent Ci GHis agains! the service connection
of the Petitioner Unit

IANO: TOF 2028 |

Peftion under Section T81 CPC is fled praying that in

the

ttt

cyourstarices slated in the affidavit fed in suppert of fhe petition, the High
Court may be pleased to stay the opera of ihe impugned noalication in
SO .Ms.No.?, Energy (Power-ll}) Oepariment dated 6.04 2022 and/or the

ampugned notification in GO. Ms. No. 22 Energy (Power) Depariment dated

v

oyint

eo.70 20883 and to restrain the 2° and 3 Respondents from recovering any
mount towards slectricity duly in terms of the said uaned nolificalions
andvor taking any coercive steps against the members of the Petitioner,

sending disposal of WF No. 37581 of 2025, on the fle of the High Count.


The petition coring on for hearing, upon perusing the Petition and the
affidavit fied in support thereof and the order of the High Court order dated
20.77.2025 made herein and upon hearing the arguments of Si Somisetty
Ganesh Babu, Advocate for the Petitioner, GP for Energy for fhe Respondent
Not, Sri Venkata Rama Rao, Standing Counsel for the Respondent Nos. &
WP NO: 38988 OF 2028:
Between:

1. M/s Prajasakti Printers and Publishers Private Limited, Having fs
registered office al Prajasakti Bhavan, Survey No. B5D, Amerareddy
Colony, Near Aravinda High School, Runchananalli, Tadepalll, Guntur
District, Andhra Pradesh ~ S22 504. Represented by is Authorized
Signatory, Mr. Yariagadde Achyula Rao Maving its units at Uni
Pralasak Ghavan, Survey No. 850, Amarareddy Colony, Near
Aravinda High School, kunchanapall, Tadepalli, Guntur Olstrict, Andhra
Pradesh - S22 507. With Service Connection No. 89277407101 2025

2. Mis Prajlasakli Printers and: Publishers Private Limited, Having us
registered office af Praiasakil Bhavan, Represented' by Hs Authorized
signatory, Mr. Yarlagadda Achyula Rao, Having Hs units at Uni-l
Printing Press (Head Office) At Doar No. 14-12-19, Krishna Nagar (P
and M). Ssurtur District, Andhra Pradesh - 522 502. Wh Service
Connection No. CRDS78s

3. MAS FPralasakil Printers and Publishers Private Limited, Having os
registered office al Pralasakil Bhavan, Represented by its Authorized
signatory, Mr. Yarlagadda Achyuta Rao, Having Hs unfis af Uni -H
Sad (faddeshwaram) At Survey No.i8/2C, Vaddeswaram (V}
Yadepall (M} Guntur District, Andhra Pradesh - 522 502. With Service
Connection No CRDOTOS

4, Mis Prajasakii Printers and Publishers Private Limited, Having ds
registered office at Prajasaktl Bhavan, Represented by ts Authorized

Signatory, Nir. Yarlagadda AS nyu ta Reo, Having Hs unfis af Unit AY at


vend

on
,

Ananiapuram Edition At Door No 42/2, Near industrial Estate, Old VRL
rariasport focdown, Bellary Road, Ananiapuram Andhra FPradesh-
T5004 . With Service Connection Noa. 7111201 1st see

Ms Frajasakii Printers and Publishers Private Limied, Having ifs
registered office af Pralasakt) Bhavan, Represented by Hs Authorized
signatory, Mr. Yerlagadda Achyule Rao, Me

Buriogl Edition At Back side Radio Station, Ulohala Road, Kurnes!,
Andhra Fradesh - 878000 . Wh 8

g

arvicge = - Canniection

No. 831 1802085848

Wis Prajasakti Prinfere anc Publi shers Private Limited, Having its

or,

ragistered office al Praiasakii Bhavan, Represented by Hs Authorized
Signatory, Mr. Yarlagadda Achyula Rao, Having fis unis at Uni -Vi
Tirupall Edition, At Flat No. 18 and 17, Renigunta Road, Industrial
Estate, Trupall, Andhra Rradesh- O17506 Wh Service cannmection
58451 OF OGIS4S |

Mis Prajasakti Printers and Publishers Private Limited, Having its

registered office al Pralasakif Ghavan, Represented by its Authorized

VA

aes

Signatory, Mr. Yarlegaddda Achyuta Rao, Havi ing iis uris at Unib\
Maliahmunedry Edition At Door No. 4-328-3, Flat No. 123, Industrial
Estate, Swarcop Nagar, Lalact eruvu, Rajahmundry, Andiva Fradesh-
SSST06. With Service canmection No. T4SQ050208 12 f O88

Ns Prelasakli Printers and PulNishers Frvate Limied, Having Hs
registered office af Prajasakii Bhavan, Reoresenied by Hs Authoriged
signatory, Mr. Yarlagacda Achyula Kao, Having is unfis af Uni-Vin
Visakha Edition, At Flat No.3, Block-G. Auto Nagar Industrial Park,
Vadiapudi Posi, Visekhapainam, Andhra Pradesh S530 048. With
Service connection No. VSP11 24

$y

Ms , Prejasakt Prinfers and" Publishers Private Limited, Having its

registered office at Pra} asakii Bhavan, Reoresented by Hs Authorized

Signatory, Nir Yarlagacids wan . Having Ks unvis af Unix

Ex

onkakuiam Edition, At Flot No AY, . © industrial Fark, Navabherath


VO.

fa

vod

59

Jurmion, Rusalapuram, Eteherla (M}, Srikakulam , Andhra Pradesh-
532 608 With Service connection No. 121 20a8A7 38000246,

Vis Praiasakti Printers and Publishers Private, Limited, Having Hs
ragiatered office at Prajasakti Bhavan Represented by iis Authorized
Signatory, Mr. Yarlagadda Achyuta Rao, Having fis unis at Urat -&
Ongole Exditien, At Motufu Hanumantha Kao BShavanam,
Wedugundiapadu G9, Maddinadu {M) Frakasam Qisirici, Anca
Pradesh -AgQ262. With Service connection No.4344207000808

Petitioners
AND

. State of Andhra Pradesh, Energy Department, Secretarial, Velagapuel,

Amaravaily, Guntur District, Rep. by fis Pdncipal Secretary. - S8a237
Eastern Power Distribution Company of AP. Lid, Represented by ifs
Ghaiman and Managing CHrector, 3'° Hoar, Corporate Office, P & T
Colony, Sesthammadra, Visakhapatnam. - 530013

Central Power Distribution Company of AP. Lid. Represented by iis
Managing Director, Corporate Office, Besiie Polytechnic College, IT)
Road, Viilayawada. - S20070.°

. southern Power Distributian Company of A.P. Lid., Represented by its

Chairman and Managing Director, 19-19-8474

Srinivasapuram Tiruchanoor Road, Tirupati 17507

The Senior Accounts Officer, Operation Circle, APCPDCL, Guntur
DNstrict, 222803

S. The Senior Accounts Officer, Operation Circle, APSPDCL, Anantapur

, The Senior Accounts Cificer, Operation Circle APSPDCL, Kurnool

DisticlS 18004

wy

. The Senior Accounts Officer, Operation Cirele, APSPOCL, Tirupati

DistrichS 17501
The Senior Accounts Officer, Operation Circle APEPDCL, Raiahmundry
District, ~SS8 104


70. The Senior Accounts Officer, OGoeration Circle APEPOCL
14. The Senior Accounts Officer, Operation Circle APEPDCL,
Srikakulam (istrict -SS2Z00%
Ye. Tre Senior Accounts Off ice , Qperation Circle APCPOCL, Ongole
District 525009
Respondents
Pattion under Article 226 of the Constitution of India praying thal in the
circumelances stated in the affidavit fled therewith, the High Court may be
leased fo issue an aoprapriaie Wri, Order or direction, more oarticularly one
in the nature of Wet of Mandamus - (a) Declaring that the amendment to
section 3(7) of the Andhra Pradesh: Electricity Duty Act, 1939, as amended by
the Andhra Pradesh Electricity Duty {amendment} Act, 2020, Andhra Pradesh
iectictly Duly Gamencdment) Act, 2024 and Andhra Pradesh Electricity Duty
(Second Amendment) Act S020 iS unconatitutional by reasan of excessive
glegalion andar abdication by the Andhra Pradesh State Legisiature of Rs
essential fegisiative function and fo sirike down the same _ Declaring
the section 7(1) of the Andhra Pradesh Electricity Duty Act, 1849, as amended
by the Andhra Pradesh Electricity Duty (Secor Amendrneant) Act, 204 is
unconstitutional and to strike down the sare (co) Declaring that the Andhra
Pracieash Electricity Duly jAmendment Act, 2084 (Act No. 10D of 2084), as ni

a
wee
pene

and void, and Jar Gf} Declaring that the Andhra Pradesh Electricity Duty
iSecand Amendment} Act, ZOg4 (Act No. 2 2a of 2024) as null and vole and/or

fe} Declaring thal the impugned notification in G.O.Ms.No.? , Energy (Power-

ihe energy sales to Indusinial and camercial consumers alone is villated by

colourable exercise of power, gross averrsach and interference with the

statutery policy notifications of the Central Government and the exclusive

oN r

siatuiory power and function of the Stete Electricity Requistory Cay

me)
ie)

under a law enacted by Parllament, ilegally arbitrariness. irrationallty

ufeasonableness, hostile discrimination and in violaton of Articies 14 of the


Constiution, and io set aside the said notification and (f) Declaring that the
imipugned notfiration in G.O. Ms. No. $2 Energy (Power!) Department dated
eo, 70.2022 according permission fo the licensees to recover the electricity
duly fram the consumers is vilated by lack of power and Ayisdiction with
respect ta ihe candiions imposed there! in anc thereby anc fo set aside fhe

aid nolification and/or (g) Declaring that the aforesaid notifications dated
08.04. 20228 and 23.10.2023 are Hegel and void for want of any notification to
bring the Andhra Pradesh Electricity Duty (Amendment) Act, 3026, Into force
as required by section 1(2) of the said Act (h) Consequently directing the
Respondents to refund the amounts collected towards Electricity Duty in terms
of the impugned notifications and impugned Act{s) or in alternative adjust the
excess electricity culy paid in terms of the impugned GOis} and imoudned
Aotis} in the present and subsequent CC Bills against the service connection
af the Petitioner Unit:

The pelifion coming on for hearing, upon perusing the Petition and the
affidavit Hed in support thereo? and the order of the High Gaurt order dated
e812.2025 made herein and upon hearing the argumenis of Mis CKR
Associates for the Patitioner, learned GP for Energy for respondent No.1, Sn
VV Satish, Stending Counsel for the Respondent Nos.2 fo 12:

WP NG: 36034 OF 2025-
Setween:

Wis Rajanna Foundation, Having its unit at Diguvamagham (V&P}

Yhavanampaill Mandal, Represented by iis Authorised Signatory
Mr. Raflapalll Setish With Service Connection No. OTR2990 (TPT 2190)
Petitioner
AND
1. State of Andhra Pradesh, Energy Department, Secretariat, Ve slagapudi,
Amaravaihi, Guntur District, Rep. by iis Principal Secretary. ~Ag2238
. Southern Power Distribution Company of A.P. Lid. Represented by Hs

NG

Gharman & Manag yng ODrrector, 19-12-88/A,  Srinivasanuram,

Hruchanoor Road, Tirup j. 517603


3S. The Seniar Accounts Offeer, APSPOCL Oneration Circle, Chiffoor. -
Respondents

Metiion under Ariicie 226 of ihe Constitution of India is fled praying that

in the circumstances stated in the at Melavil fled therewith, the High Court may
Se pleased to issue an appropriate Wri, Order or direction, more parficularly
ome in the nature of Wirt of Mar ndamus ~ fa) Declaring that the arendment to
section 3¢7) of the Andhra Pradesh Electricity oN Act, 1938, as armended by
the Andhra Pradesh Electricity Duty GAmendment) Act, $020, Andhra Pradesh
Eieciricty Duly (Amendment) Act, 2024 and Andhra Pradesh Electricity Duty

'Second Amendment} Act, 2020 is unconstitufional by reason of excessive

o5

delegation and/or abdication by the Andhra Pradesh State Legislature of is
essential legisiative functionand to sirike down the same and.(b} Declaring the
section #i7} of fhe Andhra Pradesh Electricity Duty Act, 1239, as amended by
the Andhra Fradesh Electricity Paty iSecand Amendment) Act, S0e4 is
unconstiudional and to strike down the same fc} Ceclaring that the Andhra
Pradesh Electricity Duty {Amendments Act, 8044 (act No. 10 of 2024), as null
and void, and for Gc) Declaring that the Andhra Pradesh Electric nety murky
(Second Amendment Act, 2024 (Act Na. 83 of 2024) as null and void ancvor
(e} Declaring that the impugned notification in G.O.Ms.No.?, Energy (Power

it} Department dated 08.16. 2022 levying electricity duty at Re 1 per unii on
ine energy sales to iIndustial and cormmercial consumers alone is vitleted by
colourable exercise of power, gross overreach and inferference with the

statutory policy nolificatians of the Central Government and the exclusive

statutory power and function of the State Electricity Regulatory Cornmission
M

ap

under @ law enacted by Parliament, Hlegalty arbitrariness. irrationality
unreasonaiieness, haste discrim ination and in viclalion of Arucies 14 of the
impugned notification in G.O, Ms. No. 2e Energy (Power) Department dated

SS. 10 2083 according permission ta the loensees to recover the electricit

wale

duly from the consumers is vitieled by lack of power and jurisdiction with


respect to fhe candifions imposed therein and thereby, and to set aside the
said notification and/or (9) Deciaring that the aforesaid notifications dated

NAY

08.04 2022 and 23.10.2023 are egal and void for want tof any notification to
bring the Andhra Pradesh Electricity Duty (Amendment) Act, 2020, into force
as required by section 1(2} of the said Act (h} Consequently directing the
Respondents to refund the amounts collected towards Rieciricity Duty in terms
of the impugned notifications and impugned Act(s) or in allernative adjust the
excess electricity duly paid In terms of the impugned GOs} and impugned
Aciis} in the present and subsequent CC BHis against the servies connection
of the Petitioner Unit:

Fhe petiion coming on for hearing, upon gerusing the Pelion and the
afidavil fied in aupoart thereof and the order of the High Court order dated
26.12.2025 made herein and upon hearing the arguments of Mis CKR
Associates for the Petitioner, GP for Energy for the Respondent No.7}; Sri VAt.
Saish, Standing Counsel for the Respondent Nos.2 & 3:

WP NGO: 36319 OF 2028: |

Behween:

Mis Armararaja Educational Society, Having its unit at Thalapulapalll (P),
FPetamitia () Puthalapattu (Mj, Andhra Pradesh. Represented by i
Authorised Signatory Mr. Rallanalli Satish Wh Service Connection No.
CTR21Z6 (TRT 2128)
Felitioner
"AND

y. State of Andhra Pradesh, Energy Department, Secretariat, Velagapudi,
Amearavaihi, Guntur District, Rap. by ts Principal Secretary-822238

@. Southern Power Distribution Company of A.P. Li, Represented by its
Chairman & Managing © Director, 19-13-68/A  Srinivasapuram

Tiruchanoor Road, Tirupati. 817503

t3

The Senior Accounts Officer, APSPOCL Operation Circle, Chdtoor-
S704
Respondents


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30

(Amendment) Act, 2020, into force as requir by section 1(2} of the said Act

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ih} Consequently directing the Respondents io refund the amounts collected
igwards Electricity Duty In terme-of the impugned natiications and impugned
Actis) or in alternative adjust the excess electricity duty paid in terms of the
mpugnes {Ns} and imougned Acts} in the present and subsequent CC Gils
against the service cannection of the Petitioner Unit And/or:

The petiion coming on for hearing, upon perusing the Pelion and the
afiidavil Hed in support thereat and the order of the High Court order dated
08.07. 2028 made hersin and uson hearing the arguments of M's. CXR
Associates for the Petitioner, GP for. Energy for the Respondent No.1; Srv.
Satish, Standing Counsel for the Respondent Nos.2 & 3, the Court made the
following:

COMMON ORRER: .
Dus to paucity of time, the matters are adjourned.
List an 02.04.2028.

interim orders granted earlier shall continue fo operate tH the next

date of hearing.

Sd/-U.SRIDEVI
DEPUTY REGISTRAR

UYTRUE COPY! --
SECTION OFFICER

Te,

Gre CC to Sr. Akula Vamsi Kashna, Advacate [ORUC!
One CC to Sr. VV. Satish, Standing Counsel, (OPUC]

One CC to Sr. VoSurya Kiran Kumar, Advocate [OPUC]
One CC to Sri. Sornisetly Ganesh Rabu, Advocate FOPUC}
One GC to Sri Ala Chandrasekhar Yadav Advocate [OPUC}
One CC fo Sri. Vardhineed) Sai Kiran, Advocate [ORUC]
one GG to M/s G.N.Uma Rani Advocais [(OPUC]

ne GO to Mis. CKR Associates, Advocate [OP UC]

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18,


HIGH COURT

DATED: 28/00/2028

LIST ON 02.04, 2026

ORDER

WP NO: 25978 OF 2025 ALONG WITH W.P.Nos. 28828, 28996, 26424, 25828, 28928, 27282, 27506, 27795, 27869, 28478, 28849, JU881, SSSEE, BGO & IH979 of L045 INTERIM ORDER EXTENDED