M/S. Bsln Ispat vs The State Of Andhra Pradesh
2023 Latest Caselaw 5377 AP

Citation : 2023 Latest Caselaw 5377 AP
Judgement Date : 8 November, 2023

Andhra Pradesh High Court - Amravati

M/S. Bsln Ispat vs The State Of Andhra Pradesh on 8 November, 2023

Bench: V.Sujatha

     THE HONOURABLE SMT JUSTICE V. SUJATHA

             WRIT PETITION No.37280 of 2022
ORDER:-

      This Writ Petition is filed under Article 226 of the

Constitution of India seeking the following relief:

      "...to issue an appropriate Writ, Order or direction more
      particularly one in the nature of Writ of Mandamus
      (a) Declaring that the impugned notification G.O. Ms. No. 7
          Energy (Power-III) Department dated 08.04.2022
          levying electricity duty at Re 1/- per unit on the energy
          sales to industrial and commercial consumers alone is
          vitiated by colourable exercise of power, illegality,
          arbitrariness, irrationality, unreasonableness, hostile
          discrimination and in violation of Article 14 and 19 (1)
          (g) of the Constitution, and to set aside the said
          notification;
      (b) Declaring that the consequential action of the 2nd
          Respondent in levying and collecting electricity duty on

the Petitioner in the HT bills from the month of May 2022 without previous sanction from the State Government under Section 7(1) of the Electricity Duty Act, 1939 as illegal, arbitrary and unauthorised and to set aside the demands; and

(c) Directing the Respondents to consequently to refund the amounts collected towards Electricity Duty in terms of the impugned notification ..."

2. Heard Sri G.Rama Gopal, learned counsel for the

petitioner and learned Government Pleader for Energy for

respondent No.1 as well as learned Standing Counsel for

APCPDCL appearing for the respondents 2 and 3. Perused the

material on record.

3. During hearing, Sri V.R. Reddy Kovvuri, learned Standing

Counsel for APSPDCL as well as learned counsel for the

petitioner would submit that the issue involved in this Writ

Petition is squarely covered by earlier orders of this Court in

W.P.No.16619 of 2022 and Batch, dated 15.09.2023, wherein a

learned single Judge of this Court passed a detailed Common

Judgment and a request is made to dispose of the present Writ

Petition in terms of the said order. A copy of the said order is

also placed on record.

4. The operative portion of the said Judgment reads as

under:

"In the result,

i) the challenge to the impugned G.O.Ms.No.7, Energy (Power-III) Department, dated 08.04.2022, fails. The Writ Petitions are dismissed to that effect.

ii) The demand notices by licensees to the petitioners in excess of @ 6 paise kWh, to the extent of excess, cannot be enforced.

iii) It is clarified that the petitioners shall have to pay duty @6 paise kWh, subject to any other previous sanction of State Government under Section 7 of APED Act for the rate of duty in excess of 6 paisa kWh.

iv) The petitioners / consumers are granted liberty to file applications before their respective licensees for refund or adjustment of the excess amount of the duty, if paid by them, in excess of 6 paisa kWh, upon which, the respective licensees shall proceed accordingly.

v) All the writ petitions are allowed in part in the aforesaid terms.."

5. Following the above referred order and for the reasons

recorded therein, the Writ Petition is allowed in part, in terms

of said order. There shall be no order as to costs.

Registry is directed to attach the copy of the order dated

15.09.2023 passed by this Court in W.P.No.16619 of 2022 and

Batch, to this order.

As a sequel, miscellaneous applications pending, if any, in

this writ petition shall also stand closed.

____________________________ SMT JUSTICE V. SUJATHA Date: 08.11.2023 Pnr

THE HONOURABLE SMT JUSTICE V. SUJATHA

WRIT PETITION No.37280 of 2022