HON’BLE SRI JUSTICE GODA RAGHURAM & HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO. 15347 of 2009 Date: 26.8.2009 BETWEEN: The Pioneer E Labs Ltd., Hyderabad. Petitioner And The Commercial Tax Officer Respondent Counsel for the petitioner: Mr. Bhaskar Reddy Vemireddy Counsel for the respondents: Special Govt. Pleader for Commercial Taxes HON’BLE SRI JUSTICE GODA RAGHURAM & HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 15347 OF 2009 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) Aggrieved by the impugned order of assessment dated 25.6.2009 passed by the respondent for the tax period April, 2007 to September, 2008, the present writ petition is filed. While several contentions are raised in challenge to the said order by Sri Vemireddy Bhaskar Reddy, learned counsel for the petitioner, the writ petition has to be allowed on the short ground that the impugned order of assessment, in so far as it levied tax on certain goods, was not preceded by a show cause notice, thereby depriving the petitioner of a reasonable opportunity of being heard. In the show cause notice dated 24.3.2009, the petitioner was called upon to show cause as to why infrastructural amenities like Air Conditioners, Generator, Furniture, Fans, Computers, UPS, Servers, Crockery and Cutlery, tables etc., on hire with the building, i.e., immovable property or separately should not be brought to tax. However, in the impugned assessment order dated 25.6.2009, the petitioner was held liable to tax on (i) internal electrification and light fittings, switches; (ii) painting of internal walls and ceilings; (iii) furniture (i.e. works stations, chairs) and other interiors; (iv) False flooring for server room; (v) curtains as required and (vi) network wiring, items which do not form part of the show cause notice dated 24.3.2009. The impugned order of assessment is liable to be, and is accordingly, set aside leaving it open to the respondent to issue a show cause notice afresh, give the petitioner an opportunity of being heard and thereafter pass a fresh assessment order in accordance with law. The writ petition is allowed. However, in the circumstances with no order as to costs. ____________________ GODA RAGHURAM,J __________________________ RAMESH RANGANATHAN,J DATE: 26th August, 2009 Pnb