IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRTY FIRST DAY OF JULY TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15483 of 2009 Between: M/s. Sri Sai Agro Traders, 12-12-175/G-1, Aditya Residency, O.U.Road, Ravindra Nagar Secunderabad - 500 017, represented by its Proprietrix, Mrs. S. Padma. ..... PETITIONER AND 1 The Commercial Tax Officer, Tarnaka Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 1st Respondent dated 7.7.2009 for the tax period April 2007 to March 2008, as illegal, arbitrary, without authority of law and jurisdiction and in violation of principles of natural justice and also declare that sales of gaur dal flour is taxable only at the rate of 4% under Entry 28 of IV Schedule to the AP VAT Act. WRIT PETITION NO : 15489 of 2009 Between: M/s. Sri Sai Agro Traders, 12-12-175/G-1, Aditya Residency, O.U.Road, Ravindra Nagar Secunderabad - 500 017, represented by its Proprietrix, Mrs. S. Padma. ..... PETITIONER AND 1 The Commercial Tax Officer, Tarnaka Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 1st Respondent dated 7.7.2009 for the tax period March 2007, as illegal, arbitrary, without authority of law and jurisdiction and in violation of principles of natural justice and also declare that sales of gaur dal flour is taxable only at the rate of 4% under Entry 28 of IV Schedule to the AP VAT Act. WRIT PETITION NO : 15490 of 2009 Between: M/s. Sri Sai Agro Traders, 12-12-175/G-1, Aditya Residency, O.U. Road, Ravindra Nagar Secunderabad - 500 017, represented by its Proprietrix, Mrs. S. Padma. ..... PETITIONER AND 1 The Commercial Tax Officer, Tarnaka Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 1st Respondent dated 7.7.2009 for the tax period April 2008 to May 2008, as illegal, arbitrary, without authority of law and jurisdiction and in violation of principles of natural justice and also declare that sales of gaur dal flour is taxable only at the rate of 4% under Entry 28 of IV Schedule to the AP VAT Act. Counsel for the Petitioner: MR. S. DWARAKANATH Counsel for the Respondents: MR. P. BALAJI VARMA, (SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES) The Court made the following : ORDER: (per the Hon’ble Sri Justice Ramesh Ranganathan) Heard Sri S. Dwarakanath, learned Counsel for the petitioner and Sri P. Balaji Varma, learned Special Standing Counsel for Commercial Taxes and at their request the Writ Petitions are taken up for final disposal at the stage of admission. Since the parties are common and the relief sought for is similar, all the three writ petitions are heard together and are being disposed of by this common order. The orders of Commercial Tax Officer, Tarnaka Circle, Hyderabad, dt.7.7.2009, are the subject matter of challenge in these writ petitions. The contention urged in these writ petitions is that though guar- dal flour, a product dealt by the petitioner – assessee, was taxable only at 4% under Entry 28 of the IV Schedule of Andhra Pradesh Value Added Tax Act, 2005, the Commercial Tax officer had proposed to levy tax at 12.5% under Schedule V. A perusal of the impugned orders would show that the only reason assigned for confirming the show cause notices was that the Advance Ruling Authority had declined to give any ruling. The petitioner – assessee had filed detailed objections in reply to the show cause notices, a copy of which was received by the respondent – Commercial Tax officer on 3.7.2009. Failure on the part of the assessing authority, to consider the said objections before passing the impugned orders, would defeat the very purpose for which the show cause notices were issued and objections called for. The impugned orders, failing to take into consideration the objections filed by the petitioner – assessee, are liable to be set aside on the ground of violation of principles of natural justice. The impugned orders are, therefore, quashed. The respondent - Commercial Tax Officer shall consider the objections of the petitioner, give her an opportunity of being personally heard on 10.8.2009 and thereafter pass orders afresh in accordance with law. We make it clear that as this Court has itself fixed the date of personal hearing, the respondent – Commercial Tax officer need not issue any notice to the petitioner informing her of the date on which personal hearing would be afforded. The Writ Petitions are disposed of as allowed. However, in the circumstances, without costs. ______________ ANIL R. DAVE, CJ _______________________ RAMESH RANGANATHAN, J 31-07-2009 bnr