Amendment to section 3 and 7 of A.P. Electricity Duty Act within purview of main Act doesn’t require president’s assent

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 lic...