THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.16852 OF 2010 ORDER: (Per Hon’ble Sri Justice V.V.S. Rao) It is not often that the High Court under Article 226 of the Constitution of India interferes with the assessment orders passed by the competent authorities in exercise of its writ jurisdiction. The case on hand is one such where this Court ought to interfere exdebito justicia. The reasons are as follows: The petitioner is a dealer registered as such under the provisions of the A.P. Value Added Tax, 2005 (State Act) and the Central Sales Tax Act, 1956 (Central Act). He is engaged in the business of exporting iron-ore, maize, rice and soyabean. For the period from 11.04.2006 to 11.03.2007, the sole respondent determined the taxable net turnover. While doing so, the tax paid on the export sales of rice during the relevant period for 18467.500 metric tonnes was also considered. The petitioner contends that, though the quantity of export sales of rice was determined correctly, the value thereof was wrongly assumed. In support, the petitioner relies on the assessment for the same period under CST. He placed before us the assessment order dated 27.03.2008 passed by the respondent under the CST Act. A bare perusal of the same would show that the value of the export sales of 2006- 2007 is Rs.50,93,25,710/-. In the impugned assessment order, however, the value is shown as Rs.13,47,83,742/-. It is so glaring that one cannot ignore the discrepancy. The Special Standing Counsel for Commercial Taxes is fair enough not to deny the mistake. We are inclined to hold that it is a mistake that crept in the impugned assessment order which can only be rectified by the respondent. We give liberty to do so. Accordingly, the impugned assessment order dated 20.05.2010 is set aside and the matter is remitted to the respondent. The petitioner may place all the necessary material including the assessment order under the CST Act before the respondent. The assessment shall be completed as expeditiously as possible. The Writ Petition stands disposed of accordingly. ______________ V.V.S.RAO, J ____________________________ RAMESH RANGANATHAN,J Date: 24.08.2010