The Andhra Pradesh Electricity Duty (Amendment) Act, 2026

1. (1) This Act may be called the Andhra Pradesh Electricity Duty (Amendment) Act, 2026.
2. (2) It shall be deemed to have come into force with effect on and from 26th August, 2021.

In the Andhra Pradesh Electricity Duty Act, 1939 (hereinafter referred to as the Principal Act), after section 3A, the following new section shall be inserted, namely:-

In the Principal Act, section 7 shall be omitted from the date of this Act coming into force i.e., with effect on and from 26th August, 2021, and the following shall be inserted, namely,-

Notwithstanding anything contained in this Act, the Government may, in public interest, by notification, setting out the grounds therefor; exempt, either permanently or for a specified period, a licensee from payment of the whole or part of the duty payable under section 3, subject to such terms and conditions as may be specified in the said notification."

B .(1) Every person or a generating company who generates energy and uses for his own purpose shall pay every month to the State Government, a duty calculated at the rate of twenty five paise per unit of energy on and in respect of such energy consumed during the previous month: Provided that no duty shall be le- viable in respect of the energy consumed in the auxiliaries of the generating plant.

1. (2) The State Government, may, by notification specify from time to time the minimum aggregate capacity of the generating plant from which the energy generated and used shall attract levy of duty under sub-section
2. (1) thereof.
3. (3) The State Government, may, by notification exempt either permanently or for a specified period any person or a, generating company from payment' of the wholc or part of the duty payable under sub-section
4. (1) subject to such terms and conditions as may be spacif ied in - the said notification. "

The Andhra Pradesh Electricity Duty (Amendment) Ordinance, 2003 is hereby repealed.

Notwithstanding the repeal of section 7, the duty recovered from any person or class of persons for the full amount of duty paid pursuant to the Amendment Act, 2021 and G.O.Ms. No.7, dated 8th April, 2022, between 26th August, 2021 and 19th December, 2024 shall be deemed to have been recovered with the sanction of the State Government.”.

Validation:- Notwithstanding any judgment, decree or order of any Court or other authority to the contrary, any electricity duty levied, charged or collected or purporting to have been levied, charged or collected before the commencement of this Act and any action taken or thing done before the commencement in relation to such levy or collection under the provisions of the Principal Act shall be deemed to be as valid and effective as if such levy or collection or action or thing had been made, taken or done under the Principal Act as amended by this Act and accordingly-

1. (1) All levy and collection by the licensee in connection with electricity duty for all purposes between 26th August, 2021 and 19th December, 2024 shall be deemed to be and to have always been done or taken in accordance with the law;
2. (2) All Notifications issued by the State Government under the Act between 26th August, 2021 and 19th December, 2024 shall be deemed to have been issued in accordance with the law;
3. (3) No suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of any such electricity duty; and
4. (4) No court shall enforce any decree or order directing the refund of any such electricity duty.

Power to issue Notifications:- The State Government, may by notification published in the Andhra Pradesh Gazette issue Notifications for carrying out all or any of the purposes of the Principal Act.

1. (1) In particular, and without prejudice to the generality of the foregoing power, such Notification may provide for the rate of duty which shall not be less than 6 paise (Rs. 0.06) per unit of energy and not be more than 100 Paise (Rs. 1.00) per unit of energy for different consumer categories.
2. (2) Every Notification issued under this Act shall immediately after it is made be laid before each House of the State Legislature, if it is in session, and if it is not in session in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiration of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the Notification or in the annulment of the Notification, the Notification shall, from the date on which the modification or annulment is notified in the Andhra Pradesh Gazette have effect only in such modified form or shall stand annulled, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that Notification.”. 5. Repeal of Ordinance No.8 of 2025
3. (1) The Andhra Pradesh Electricity Duty (Amendment) Ordinance, 2025 is hereby repealed.
4. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under this Act, Repeal of Ordinance No.8 of 2025.