THE HONOURABLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 10162 of 2008 ORAL ORDER: (Per T. Meena Kumari, J) The present Writ Petition is ﬁled challenging the assessment order dated 25.3.2008 issued by the 1st respondent. The case of the petitioner is that they are engaged in execution of road works, canal digging and earthwork etc. On 30.6.2007, the petitioner has purchased Hydraulics Excavators vide purchase invoice No.910701097 from M/s L & T Komatsu, Bangalore for a sum of Rs. 46,75,000/-. The 1st respondent has issued proceedings dated 25.3.2008 levying a demand of Rs. 5,84,375/- under the provisions of Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996. Challenging the said demand, the present Writ Petition has been filed. Heard the learned counsel for the petitioner and the learned Government Pleader. On instructions, the learned Government Pleader submitted that the show cause notice has been served on the petitioner. In view of the facts and circumstances of the case, we are of the opinion that the assessment order can be treated as a notice and the petitioners shall be given a liberty to ﬁle his objections within a period of two weeks from today and on ﬁling such objections the 1st respondent shall dispose of the matter in accordance with law. Accordingly, the Writ Petition is disposed of. _______________________ T. MEENA KUMARI, J _______________________________ RAMESH RANGANATHAN, J 24.6.2008 CHV