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IN THE HIGH COURT OF ANDHRA PRADESH
Dhiraj Singh Thakur, C.J., R Raghunandan Rao, J.
A.P. Textile Mills Association - Petitioner
Versus
State of Andhra Pradesh, Energy Department and ors. - Respondents
WRIT PETITION NO: 29672 of 2023 Along with W.P.Nos:29987, 30666, 30668, 30768, 31043, 31065, 31104, 31106, 31116, 31118, 31153, 31157, 31207, 31215, 32024, 32026, 32036, 32043, 32047, 32048, 32204, 32205, 32261, 32276, 32279, 32280, 32288, 32293, 32309, 32316, 32317, 32318, 32320, 32321, 32324, 32327, 32329, 32349, 32458, 32478, 32524, 32533, 32554, 32561, 32660, 32871, 32888, 32891, 32912, 32988, 32990, 32994, 32995, 32996, 33121, 33132, 33133, 33137, 33418, 33420, 33425, 33557, 33558, 33644, 33728, 33729, 33745, 33764 of 2023; 179, 180, 182, 183, 184, 185, 329, 391, 500, 586, 594, 680, 797, 798, 810, 811, 816, 818, 819, 824, 870, 877, 947, 988, 997, 1049, 1099, 1123, 1125, 1321, 1421, 1437,1448, 1490, 1491, 1505, 1524, 1532, 1612, 1623, 1625, 1680, 1682, 1776, 1781, 1782, 1783, 1784, 1786, 1791, 1793, 1800, 1813, 1818, 1819, 1865, 1873, 1874, 1908, 1910, 1919, 1921, 1981, 2002, 2006, 2071, 2087, 2158, 2165, 2183, 2200, 2204, 2205, 2207, 2209, 2210, 2211, 2213, 2214, 2215, 2216, 2225, 2264, 2272, 2281, 2326, 2361, 2365, 2366, 2368, 2369, 2379, 2382, 2383, 2388, 2400, 2401, 2433, 2440, 2476, 2479, 2481, 2530, 2551, 2552, 2553, 2554, 2556, 2557, 2559, 2560, 2562, 2563, 2565, 2568, 2569, 2571, 2572, 2573, 2626, 2644, 2674, 2676, 2677, 2682, 2686, 2697, 2699, 2700, 2702, 2720, 2721, 2724, 2727, 2729, 2731, 2733, 2736, 2741, 2748, 2749, 2752, 2755, 2757, 2763, 2764, 2812, 2820, 2837, 2852, 2896, 2943, 2959, 2993, 3022, 3024, 3026, 3027, 3034, 3035, 3045, 3093, 3096, 3101, 3102, 3104, 3106, 3125, 3135, 3144, 3155, 3163, 3170, 3172, 3178, 3191, 3223, 3334, 3348, 3385, 3388, 3435, 3486, 3525, 3591, 3595, 3606, 3641, 3656, 3695, 3728, 3739, 3795, 3804, 3808, 3809, 3810, 3811, 3814, 3833, 3952, 3961, 3977, 3990, 4001, 4003, 4175, 4190, 4208, 4212, 4214, 4221, 4250, 4253, 4256, 4276, 4328, 4350, 4351, 4352, 4363, 4373, 4406, 4414, 4422, 4465, 4477, 4527, 4528, 4529, 4569, 4596, 4601, 4603, 4606, 4618, 4620, 4623, 4625, 4630, 4639, 4641, 4643, 4644, 4648, 4656, 4739, 4753, 4758, 4760, 4761, 4765, 4777, 4783, 4817, 4818, 4829, 4858, 4879, 4897, 4902, 4907, 4935, 4946, 4979, 4990, 4993, 5008, 5025, 5134, 5136, 5232, 5253, 5255, 5271, 5277, 5279, 5284, 5299, 5316, 5322, 5338, 5347, 5353, 5355, 5357, 5388, 5389, 5392, 5394, 5399, 5400, 5401, 5405, 5416, 5417, 5437, 5448, 5460, 5462, 5475, 5486, 5501, 5509, 5521, 5531, 5534, 5537, 5539, 5548, 5551, 5554, 5555, 5556, 5559, 5561, 5563, 5566, 5572, 5573, 5575, 5578, 5600, 5621, 5625, 5631, 5633, 5635, 5640, 5673, 5682, 5692, 5704, 5708, 5711, 5716, 5723, 5729, 5734, 5737, 5784, 5792, 5823, 5829, 5831, 5864, 5865, 5873, 5874, 5876, 5881, 5889, 5899, 5900, 5902, 5906, 5908, 5920, 5921, 5923, 5925, 5926, 5927, 5961, 5964, 5971, 5977, 5996, 6002, 6022, 6023, 6025, 6030, 6078, 6111, 6117, 6118, 6119, 6120, 6121, 6122, 6123, 6128, 6129, 6133, 6190, 6218, 6220, 6225, 6226, 6283, 6295, 6315, 6320, 6337, 6355, 6384, 6389, 6394, 6403, 6404, 6415, 6418, 6421, 6422, 6425, 6428, 6448, 6459, 6460, 6461, 6462, 6463, 6464, 6465, 6468, 6496, 6569, 6571, 6581, 6582, 6585, 6587, 6589, 6591, 6595, 6596, 6600, 6611, 6612, 6617, 6618, 6624, 6626, 6627, 6638, 6644, 6679, 6702, 6748, 6786, 6796, 6805, 6807, 6851, 6871, 6874, 6879, 6880, 6887, 6889, 6890, 6893, 6894, 6909, 6912, 6914, 6915, 6916, 6920, 6928, 6930, 6973, 6975, 7001, 7024, 7028, 7068, 7082, 7086, 7093, 7102, 7104, 7105, 7107, 7125, 7151, 7166, 7170, 7173, 7190, 7191, 7193, 7214, 7233, 7262, 7285, 7316, 7352, 7354, 7355, 7360, 7366, 7372, 7375, 7393, 7402, 7405, 7427, 7429, 7467, 7478, 7482, 7483, 7499, 7500, 7505, 7506, 7509, 7513, 7514, 7515, 7519, 7520, 7524, 7534, 7565, 7569, 7590, 7598, 7599, 7601, 7602, 7610, 7611, 7615, 7616, 7625, 7665, 7701, 7721, 7722, 7723, 7725, 7726, 7728, 7762, 7801, 7803, 7806, 7809, 7811, 7813, 7814, 7815, 7820, 7822, 7832, 7833, 7834, 7835, 7836, 7837, 7855, 7885, 7899, 7901, 7902, 7905, 7908, 7919, 7931, 7934, 7936, 7939, 7941, 7954, 7958, 7984, 8020, 8033, 8046, 8049, 8104, 8137, 8158, 8165, 8178, 8179, 8181, 8182, 8185, 8187, 8188, 8189, 8190, 8194, 8208, 8212, 8259, 8393, 8452, 8488, 8497, 8498, 8501, 8502, 8508, 8513, 8525, 8539, 8546, 8578, 8590, 8601, 8612, 8631, 8646, 8650, 8675, 8686, 8694, 8700, 8701, 8706, 8710, 8797, 8835, 8848, 8897, 8937, 8941, 8951, 8952, 9000, 9012, 9044, 9111, 9121, 9124, 9286, 9294, 9298, 9299, 9301, 9302, 9377, 9413, 9462, 9481, 9556, 9561, 9563, 9610, 9615, 9616, 9617, 9618, 9619, 9626, 9628, 9636, 9644, 9666, 9719, 9759, 9766, 9767, 9768, 9787, 9812, 9815, 9820, 9840, 9861, 9910, 9911, 9913, 9918, 9928, 10044, 10071, 10088, 10089, 10104, 10108, 10112, 10123, 10165, 10197, 10244, 10256, 10269, 10306, 10314, 10317, 10319, 10324, 10325, 10328, 10330, 10331, 10333, 10342, 10397, 10416, 10421, 10437, 10481, 10482, 10497, 10508, 10513, 10515, 10516, 10517, 10520, 10540, 10541, 10584, 10616, 10623, 10630, 10667, 10672, 10691, 10706, 10708, 10716, 10744, 10769, 10786, 10787, 10788, 10789, 10822, 10834, 10844, 10846, 10847, 10852, 10853, 10858, 10859, 10877, 10893, 10897, 10908, 10922, 10946, 10947, 10967, 10971, 10979, 10996, 11006, 11012, 11025, 11045, 11047, 11065, 11076, 11111, 11117, 11183, 11188, 11236, 11287, 11300, 11321, 11327, 11329, 11330, 11331, 11342, 11367, 11369, 11395, 11421, 11432, 11445, 11447, 11460, 11546, 11608, 11648, 11658, 11665, 11672, 11683, 11695, 11697, 11704, 11804, 11816, 11820, 11841, 11847, 11922, 11939, 11961, 12061, 12108, 12137, 12306, 12309, 12367, 12368, 12374, 12375, 12420, 12422, 12423, 12425, 12444, 12451, 12454, 12472, 12497, 12504, 12536, 12544, 12553, 12582, 12583, 12590, 12604, 12611, 12689, 12711, 12712, 12713, 12714, 12718, 12728, 12730, 12741, 12780, 12804, 12825, 12831, 12845, 12851, 12966, 12971, 12975, 12979, 12981, 13104, 13139, 13159, 13170, 13206, 13209, 13210, 13224, 13259, 13283, 13285, 13305, 13309, 13310, 13350, 13384, 13391, 13465, 13497, 13504, 13517, 13519, 13522, 13525, 13529, 13545, 13573, 13589, 13592, 13639, 13690, 13695, 13696, 13706, 13708, 13711, 13713, 13733, 13784, 13822, 13831, 13870, 13971, 14150, 14175, 14198, 14199, 14220, 14228, 14229, 14230, 14234, 14287, 14414, 14418, 14420, 14498, 14505, 14530, 14586, 14588, 14646, 14690, 14696, 14697, 14715, 14718, 14720, 14721, 14788, 14858, 14861, 14897, 14901, 14910, 14924, 14942, 14946, 14958, 14960, 14970, 14976, 15096, 15166, 15176, 15198, 15209, 15219, 15222, 15234, 15253, 15288, 15292, 15294, 15300, 15302, 15304, 15306, 15324, 15330, 15332, 15334, 15338, 15357, 15431, 15447, 15452, 15467, 15470, 15487, 15505, 15535, 15561, 15615, 15698, 15715, 15718, 15745, 15762, 15820, 15828, 15873, 15874, 15900, 15962, 15972, 15996, 16024, 16032, 16050, 16070, 16071, 16085, 16160, 16164, 16169, 16171, 16192, 16201, 16207, 16216, 16236, 16292, 16337, 16383, 16458, 16462, 16474, 16501, 16526, 16562, 16573, 16586, 16604, 16614, 16649, 16650, 16652, 16667, 16670, 16680, 16720, 16723, 16754, 16786, 16789, 16829, 16861, 17003, 17005, 17037, 17076, 17079, 17135, 17158, 17159, 17160, 17241, 17267, 17307, 17332, 17342, 17352, 17388, 17414, 17438, 17444, 17451, 17482, 17492, 17516, 17543, 17574, 17651, 17695, 17701, 17702, 17710, 17730, 17732, 17808, 17810, 17813, 17816, 17822, 17825, 17934, 17981, 18002, 18003, 18005, 18047, 18066, 18176, 18177, 18265, 18268, 18273, 18289, 18321, 18367, 18386, 18436, 18441, 18451, 18547, 18556, 18585, 18603, 18612, 18663, 18720, 18774, 18776, 18852, 18854, 18888, 18890, 18930, 18943, 18950, 18955, 18956, 18990, 19013, 19014, 19031, 19035, 19038, 19080, 19117, 19161, 19175, 19252, 19298, 19345, 19354, 19384, 19388, 19404, 19410, 19421, 19428, 19493, 19508, 19514, 19592, 19667, 19765, 19768, 19813, 19890, 19906, 19909, 19931, 20006, 20117, 20169, 20206, 20229, 20256, 20260, 20354, 20361, 20379, 20413, 20432, 20475, 20482, 20491, 20610, 20630, 20689, 20718, 20720, 20723, 20748, 20791, 20831, 20835, 20953, 21035, 21127, 21262, 21267, 21294, 21318, 21334, 21337, 21339, 21341, 21350, 21402, 21417, 21459, 21482, 21498, 21519, 21526, 21542, 21550, 21551, 21557, 21565, 21566, 21575, 21577, 21580, 21593, 21636, 21653, 21657, 21708, 21761, 21801, 21820, 21878, 21900, 21998, 22007, 22205, 22224, 22272, 22299, 22330, 22379, 22408, 22416, 22478, 22480, 22500, 22519, 22534, 22583, 22774, 22793, 22817, 22823, 22844, 22855, 22867, 22912, 22993, 23006, 23036, 23037, 23053, 23065, 23134, 23212, 23243, 23281, 23315, 23369, 23373, 23391, 23393, 23440, 23445, 23447, 23452, 23464, 23502, 23558, 23560, 23587, 23593, 23600, 23613, 23668, 23701, 23793, 23827, 23852, 23906, 23938, 23946, 24051, 24080, 24091, 24104, 24152, 24154, 24265, 24266, 24279, 24303, 24353, 24414, 24423, 24450, 24488, 24572, 24586, 24678, 24718, 24721, 24722, 24726, 24727, 24731, 24732, 24740, 24742, 24744, 24748, 24752, 24756, 24772, 24782, 24821, 24828, 24840, 24889, 24952, 25039, 25129, 25143, 25144, 25246, 25309, 25400, 25424, 25426, 25452, 25493, 25498, 25538, 25553, 25579, 25710, 25782, 25792, 25818, 25823, 25854, 25900, 25923, 25999, 26081, 26084, 26097, 26156, 26157, 26222, 26223, 26259, 26447, 26460, 26504, 26505, 26508, 26517, 26584, 26615, 26711, 26729, 26793, 26817, 26830, 26859, 26869, 26887, 26906, 26978, 27019, 27094, 27100, 27102, 27107, 27124, 27136, 27182, 27196, 27234, 27325, 27372, 27376, 27377, 27378, 27382, 27385, 27503, 27583, 27640, 27701, 27704, 27707, 27739, 27740, 27836, 27848, 27866, 28005, 28055, 28088, 28105, 28149, 28207, 28255, 28277, 28382, 28525, 28530, 28533, 28576, 28736, 28835, 28836, 28876, 28953, 28983, 28984, 28988, 29044, 29052, 29053, 29070, 29103, 29184, 29264, 29294, 29296, 29372, 29488, 29552, 29558, 29592, 29641, 29674, 29685, 29711, 30010, 30015, 30041, 30052, 30064, 30133, 30206, 30255, 30267, 30330, 30342, 30363, 30369, 30395, 30396, 30436, 30487, 30505, 30580, 30608, 30698, 30699, 30929, 30965, 30970, 30996, 31036, 31069, 31139, 31157, 31168, 31226, 31243, 31403, 31413, 31429, 31430, 31511 of 2024; 145, 221, 253, 358, 469, 512, 524, 596, 665, 690, 697, 708, 868, 931, 936, 989, 1053, 1089, 1105, 1122, 1124, 1184, 1186, 1204, 1233, 1380, 1399, 1449, 1472, 1488, 1601, 1665, 1852, 1863, 2090, 2264, 2483, 2501, 2511, 2636, 2816, 2927, 3017, 3060, 3180, 3197, 3238, 3321, 3486, 3488, 3646, 3667, 3679, 3680, 3907, 4019, 4021, 4041, 4490, 4494, 4652, 4818, 4879, 4991, 5027, 5127, 5129, 5224, 5496, 5530, 5531, 5545, 5615, 5633, 5706, 5762, 5811, 5940, 5985, 5995, 6048, 6098, 6108, 6247, 6262, 6274, 6297, 6319, 6334, 6447, 6546, 6601, 6663, 7196, 7309, 7344, 7348, 7568, 7596, 7884, 7971, 7979, 8034, 8081, 8100, 8101, 8215, 8243, 8248, 8426, 8885, 9000, 9001, 9029, 9124, 9472, 9768, 9897, 9922, 9974, 10030, 10042, 10233 of 2025; W.A. Nos. 1043, 1062, 1069, 1071, 1077, 1084, 1085, 1086, 1087, 1088, 1089, 1090, 1091, 1092, 1093, 1094, 1095, 1096, 1097, 1098, 1099, 1100, 1101, 1102, 1103, 1104, 1105, 1106, 1107, 1108, 1109, 1110, 1111, 1112, 1113, 1114, 1115, 1116, 1117, 1118, 1119, 1120, 1121, 1122, 1123, 1124, 1125, 1126, 1135, 1136, 1145, 1146, 1147, 1154, 1156, 1235, 1236, 1237, 1238, 1239, 1242, 1243, 1244, 1245, 1246, 1247, 1248, 1275 of 2023; 16, 20, 23, 104, 202, 225, 227, 228, 244, 251, 255, 262, 267, 281, 282, 286, 297, 301, 306, 308, 322, 323, 325, 326, 327, 328, 331, 332, 333, 355, 356, 359, 361, 365, 378, 384, 389, 390, 393, 395, 397, 398, 399, 400, 401, 402, 405, 406, 412, 423, 426, 427, 428, 429, 430, 431, 434, 435, 444, 445, 447, 450, 453, 460, 461, 462, 463, 470 of 2024;
Decided On : 26-06-2025
JUDGMENT :
R.Raghunandan Rao, J.
All these matters are being disposed of by way of this common order as common issues are raised.
2. Heard Sri B. Adinarayana Rao, learned Senior Counsel, Sri A.Ravinder, learned Senior Counsel, Sri K. Gopal Chowdary, Sri Sricharan Tellaprolu, Sri P. Narasimha Rao, Sri Challa Gunaranjan, learned counsel appearing for the petitioners, and learned Advocate General appearing for the respondents.
3. The A.P. Electricity Duty Act, 1939 (hereinafter referred to as "the Duty Act") was enacted for levying duty on the sale of electrical energy by "licensees". The term Licensee was originally defined to mean any person licensed under the Indian ELECTRICITY ACT , 1910 to supply energy or any person who was authorized under section 28 of the same Act to supply energy. This definition was amended to mean a person who has been granted a licence under Section 14 of the ELECTRICITY ACT , 2003. Prior to the impugned amendments, Duty, at the rate of 6 paise per unit, was levied on the Licensees, under Section 3 of the Duty Act. Under section 7, the Government, by way of previous sanction, could permit the licensees to pass on the Duty, to the consumers. Section 3 A, empowered the Government to exempt payment of Duty. Section 3 , prior to the amendments, which are under challenge, in the present batch of cases, reads as follows:
3. Levy of a duty in certain sales of electrical energy.
(1) Save as otherwise provided in sub-section (2), every licensee in the State of Andhra Pradesh shall pay every month to the State Government in the prescribed manner, a duty calculated at the rate of six paise per unit of energy, on and in respect of all sales of energy except sales to the Government of India for consumption by that Government or sales to the Government of India or a railway company operating any railway for consumption in the construction, maintenance or operation of the railway effected by the licensee during the previous month at a price of more than Twelve paise per unit and on and in respect to all energy which was consumed by the licensee during the previous months for purposes other than those connected with the construction, maintenance and operation of his electrical undertaking and which, if sold to a private consumer under like conditions, would have fetched a price of more than Twelve paise per unit.
Provided that no duty under this sub-section shall be payable on and in respect of sale of energy effected –
(a) by the Andhra Pradesh State Electricity Board to any other licensee;
(b) by the National Thermal Power Corporation to the Andhra Pradesh State Electricity Board.
(2) A licensee shall be exempt from duty under sub-section (1) in any month if in the previous month the total sales of energy effected by him at whatever price together with the energy consumed by him for purposes other than those connected with the construction, maintenance and operation of his electrical undertaking, did not exceed 16,666 units:
Provided that if at the end of any financial year, it is found that in such year the total sales of energy effected by the licensee at whatever price together with the energy consumed by him for purposes other than those connected with the construction, maintenance and operation of his electrical undertaking, were not less than 2,00,000 units, the licensee shall pay the duty in respect of any month or months comprised in such year in which the total of the sales and of the consumption as aforesaid did not exceed 16,666 units.
(3) Where a licensee holds more than one licence duty shall be calculated and levied under this section separately in respect of each licence.
(4) Where a licensee who is liable to pay duty under this section sells energy to the Government of India for consumption by that Government or to a railway company operating any railway for consumption, in the construction, maintenance or operation of that railway, the price charged on such sales shall be less by the amount of the duty than th
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