THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24546 of 2011. ORDER: (Per Goda Raghuram, J) By the impugned demand notice dt. 15.7.2011, the 2nd respondent determined and called upon the petitioner to pay penal interest of Rs 6,10,692/- for the tax period 2009-10 on the basis of an order of assessment dt. 18.6.2011 passed by the same respondent i.e. for the period 1.4.2009 to 31.3.2010. The order of assessment dt. 18.6.2011 has been quashed by this Court by the Judgement dt. 8.8.2011 in W.P.No. 22101 of 2011 following the Judgement in Sri Balaji Flour Mills vs. Commercial Tax Officer-II, Chittoor [(2011) 40 VST 150]. As the substantive assessment order has been quashed, the present impugned order demanding penal interest on the basis of a quashed assessment order cannot be sustained and the same is accordingly quashed. As and when fresh order of assessment is duly passed by the competent or authorised officer, if any penal interest arises from the assessment order, the same can be demanded by passing a fresh order, in accordance with law. The writ petition is allowed as above. There shall be no order as to costs. _____________________ GODA RAGHURAM, J _____________________ N.RAVI SHANKAR,J 06.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24546 of 2011. ORDER: (Per Goda Raghuram, J) Dt. 06.09.2011.