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THE ANDIIRA PRADESH GAZETTE

PARTIV-B EXTRAORDINARY
PUBLISHED BY AUTHORTY
No.10] AMARAVATI, WEDNESDAS, 6 MARCH. 02-4

ANDHRA PRADESH ACTS, ORDINANCES AND

REGULATIONS Etc.,
The following Act of the Andhra Pradesh Leg1slature received the assent
of the Governor on the 5 March, 2024 and the said assent is hereby
published on the 6 March, 2024 in the Andhra Pradesh Gazette for gerneral
information:
ACT No, 10 of 2024
EK TO
AN ACT FURTHER TO AMENDD THEEANDHRA PRADESH ELECTRICITY
DUTY (AMEND ACT, 2020 (ACT NO.10 OF 2021) RELEVANT TO
THE ANDHRA PRADESH ELECTRICITY DUTY ACT, 1939

Be it enacted by the Legislature of the State of Andhra Pradesh in the

Seventy-Fifth Year of the Republic of india as follows

1 (1) This Act may be called the Andhra Pradesh Electricity Duty Stiort title and
ComrenceTert
(Amendment) Act. 2024

(2) It shall be deemed to have come into force with effect on and from
the 30h January.2024

2. In the Andhra Pradesh Electricity Duty (Amendment) Act, 2020 (Act No. Amengment
of section 1
10 of 2021), in section 1, for sub-section (2), the following shall be
substiluted, namely. - Act No 5 of
1939

"(2) I shall be deemed to have come into force on the date of Central Act
No 36 o
publication of the Act in the AP Gazette. dated 26"August 2021.* 2003

J.No-43/19
 2 ANDHRA PRADESH GAZETTE EXTRAORDINARY
[PART IV-8
Repeal and 3. (1) The Andhra Pradesh Electricity Duty (Amendment) Ordinance.
savings 2024, is heroby repealed
Ordinance
No 2 of 2024
(2) Notwithslanding such repeal, anything done or any Bclion taken
under the said Ordinance shall be deemed to Ihave been done or
taken under this Act

G SATYA PRABHAKARA RAO,

Secrelury to Government,
Legal and Legislative Affairs & Justice,
Law Department.

Printed by the Commissioner ofPrinting at

A.P. Legislative Assembly Printing Press, Amaravati.
g FEBRUARY, 2024] ANDHRA PRADESH GAZETTE EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS

Sub-section (1) of seclion 3 of the Andhra Pradesh Electricity Duty
Act, 1939 provided for levy of electricity duty at the rate of six paise per
'unit on all the sales of electrical energy by the licensee to the consumers
other than Raiways and Central Government. The duty at the rate of 6 paise
per unit sale had been levied with effect from 01-12-1993 by way of the
Andhra Pradesh Electricity Duty (Amendment) Act, 1994 (Act No. 1 of 1994).
Since then, the same rale of duty had been continued for nearly 28 years
Further, the tem "Licenseo" under Sub-Section (b) of section 2 of the Andhra
Pradesh Electricity Duly Act, 1939 was defined in term of the licensee
referable to the Indian Electricity Act, 1910 However, as the said Indian
Electricity Act, 1910 stands repealed and replaced by the Electricity Act.
2003, the term "Licensee" required to be re-defined in terms of section
2(39) of the Electricity Act. 2003 (Act No 36 of 2003) dated 26" May, 2003
which was in force since 2003.

To achieve the above objectives. the State Legislature has passed

the Andhra Pradesh Electricity Duty (Amendment) Act. 2020 (A PED
Amendment Act 2020), The A PE.D.AmendmentAct, 2020 has been first
published on 26 August, 2021 vide Act No, 10 of 2021 after the Bill was
reserved by the Governor of Andhra Pradesh on the 24 December, 2020
and upon securing the assent of the President of India on the 7m Auqust,
2021.

In the said A.PE.D. Amendment Act 2020, section 1(2) provides

that "lt shall come into force on such date as the State Government may, by
notification, appoint However, the terms "appoint" /appointed date" could
not be defined under the said Amendment Act, and a separate "notification"
could not be issued due to an inadvertent omission. As the A.P.E.D.
Amendment Act, 2020 was published. pursuant to securing all the mandatory
assents, by way of Gazelte Notification on 26" August 2021, the same
date was intended for the purposes of bringing the A.P.E.D. Amendment
Act, 2020 into force.

To avoid legal complications, it has been felt necessary to propose

the amerdmcnt !o secticn 1(2) cf the Andhra Pradesth Eloctricity Duty
(Amendment) Act, 2020. As the Legislature of the State is not now in
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