A.P. Textile Mills Association Vs State of Andhra Pradesh (Andhra Pradesh High Court)
Andhra Pradesh High Court held that amendment to Section 3 and Section 7 of the A.P. Electricity Duty Act, 1939 being within the purview of the main Act and hence assent of Hon’ble President of India not required.
Facts- 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”. By virtue of Amendment Act and G.O.Ms.No.7 dated 08.04.2022, the rate of electricity duty, payable by the licensee, on the sales made to commercial and industrial consumers, had been increased from six paise per unit to Rs.1 per unit. The rate of duty remained at six paise per unit for domestic consumers and the sales made to agricultural consumers were exempted from levy of any duty. It may also be noted that even earlier, electricity sold to agricultural consumers had already been exempted from Duty, by way of G.O.Ms.No.82 dated 08.04.2003. The licensees sought to collect the enhanced duty from the consumers. Aggrieved by this increase of duty, and the attempts of the licensees, to collect this enhanced duty, various commercial and industrial category consumers filed writ petitions before this Court.
