THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION NO.31274 OF 2011 DATED:28.12.2011 Between: M/s. Ess Gee Caterers DP/80-32-2/1, A.V. Apparao Road Sarada Nagar, Rajahmundry East Godavari District Rep. by its Proprietor S. Gajendran … Petitioner And The Deputy Commercial Tax officer-I Aryapuram Circle, Rajahmundry East Godavari District and another … Respondents THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION NO.31274 OF 2011 ORDER: (per the Hon’ble the Chief Justice Shri Madan B. Lokur) The admitted position in this case is that respondent No.2 was given an authorization only for the purpose of conducting an audit on 8.6.2010. He was not authorized to pass any assessment order. Notwithstanding this, the said respondent passed an assessment order against the petitioner. Penalty and interest were also levied against the petitioner for the period 1.8.2009 to 31.8.2010. 2. In view of the decision of a Division Bench of this Court in M/s.Balaji Flour Mills v. Commercial Tax Officer[1], the assessment order is required to be set aside. The order imposing penalty and interest is also required to be set aside. We do so accordingly. 3. We, however, grant liberty to the respondents to make a fresh assessment in accordance with law. 4. The writ petition and the miscellaneous application are disposed of in view of the above. __________________ MADAN B. LOKUR, CJ _______________ SANJAY KUMAR, J 28-12-2011 bnr [1] 40 VST 150