IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13183 of 2008 Between: M/s. Anand Cine Service,C-19,Film Nagar,Jubilee Hills Hyderabad, rep.by its partner P.Kiran,S/o.P.B.V.S.V.Gopal Ra ..... PETITIONER AND The Commercial Tax officer, Jubilee Hills Circle 7th Floor, Mayur kushal complex, Gunfoundry, Abids,Hyderabad .....RESPONDENT 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 or direction more particularly one in the nature of writ of mandamus declaring the impugned order dated 4.6.2008 passed by the respondent in Proc.No./Un-regd/2001- 02/APGST as illegal, arbitrary, unjust and contrary to the principles of natural justice and fair play and consequently set aside the same. Counsel for the Petitioner:MR.T.RAMESH BABU Counsel for the Respondent : SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:13183 OF 2008 ORDER: (Per Hon’ble Sri. Justice Ramesh Ranganathan) The present writ petition is filed seeking to declare the order dated 4.6.2008, passed by the respondent in Proc.No./Un-regd/2001- 02/APGST, as illegal and arbitrary and, consequently, to set aside the same. The only grievance of the petitioner before this Court is that the impugned order dated 4.6.2008, revising the assessment already made, was passed without putting the petitioner on notice. Sri T. Ramesh Babu, learned Counsel for the petitioner, would submit that it would suffice if this Court were to treat the impugned order dated 4.6.2008 as a show cause notice, give the petitioner an opportunity to submit its written objections thereto and the respondent is directed to pass a revised order afresh in accordance with law. Sri A.V. Krishna Kaundinya, learned Special Standing Counsel for Commercial Tax, would request this Court to fix a specific date on which the matter should be heard and disposed of. Accordingly, the impugned order dated 4.6.2008 is set aside. The impugned order shall be treated as a show cause notice to which the petitioner should submit its written objections within a period of three weeks from today. The respondent shall consider the objections and pass an order afresh, in accordance with law, on or before 30.8.2008 without being influenced in any manner by the impugned order which is now being set aside. The writ petition is disposed of accordingly. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 1st July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13183 of 2008 (Order delivered by the Hon’ble Sri Justice Ramesh Ranganathan) 1.7.2008