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CAPTIVE POWER PLANTS IN T, AP MUST PAY DUTY: HC
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THIS STORY IS FROM MAY 25, 2016

Captive power plants in T, AP must pay duty: HC Read Articles

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TNN | May 25, 2016, 00:13 IST (/articleshowprint/52424749.cms)

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Hyderabad: Declaring that Section 3-B of Andhra Pradesh Electricity Duty Act, 1939, is valid, the Hyderabad High Court has
ruled that captive power plants in Telangana and Andhra Pradesh have to pay duty at the rate of 25 paise per unit on power
produced by them for their own consumption.

The petitioners' contention was that since they were producing their own power, they need not pay any duty and the state has
no right to levy the same. The bench comprising Acting Chief Justice Dilip B Bhosale and Justice P Naveen Rao delivered this
verdict while dismissing a batch of writ petitions moved by captive power generating units of both states. The petitioners
challenged the constitutional validity of Section 3-B of Andhra Pradesh Electricity Duty Act, 1939, as introduced vide
amendment Act No. 14 of 2003. This provision vests power in the state government to impose duty at the rate of 25 paise per
unit on consumption of electric energy by captive generating units.

The petitioners contended that levying duty on captive generating units amounts to levying tax on generation of electricity, and
as per entry 84 of List-I, only the Centre can levy duty on generation of electricity.

While upholding the validity of Section 3-B, the bench noted that the power of the state to levy such duty is traceable to Entry
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53 of List II in Schedule VII of the Constitution and such power is plenary. It can not be circumscribed by any other legislation.
The bench pointed out that sub-section 3 of section 3-B of the Act also vests power with the state to exempt generating
company from payment of whole or part of the duty.

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