Delegation of power to categorize Consumers as per discretion without any guidance in Duty Act is invalid: Andhra Pradesh HC

The Andhra Pradesh High Court has ruled that the delegation of power to categorize consumers based on discretion, without any clear guidance in the Electricity Duty Act, is invalid. This decision challenges the arbitrary classification of consumers for levy of electricity duty, emphasizing the need for legislative clarity and predefined parameters for such delegations. The court's ruling underscores the principle that statutory powers cannot be delegated without sufficient guiding principles to prevent misuse or discrimination. It ensures that any categorization impacting consumers' financial liabilities must be based on objective criteria set forth in the primary legislation, protecting consumers from discretionary and potentially discriminatory practices by authorities.