THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24956 of 2011. ORDER: (Per Goda Raghuram, J) The order of assessment under the APVAT Act 2005 dt. 8.8.2011 passed by the 1st respondent for the tax period January, 2010 to March, 2011 is challenged in the writ petition on several grounds including that the 1st respondent was not duly authorised to pass the order of assessment, in view of Rule 59 (4) of the A.P. VAT Rules, 2005. Reliance is placed on the Judgement of a Division Bench of this Court in Sri Balaji Flour Mills vs. Commercial Tax Officer-II, Chittor [(2011) 40 VST 150]. On instructions, the learned Special Government Pleader for Commercial Taxes states that there is no authorisation in favour of the 1st respondent as required under Rule 59(4), for passing an order of assessment and the assessment order cannot therefore be sustained. In view of the circumstances mentioned above and the submission made by the Special Government Pleader for Commercial Taxes, the impugned order of assessment dt. 8.8.2011 for the tax period January, 2010 to March, 2011 passed by the 1st respondent, is quashed. However, it is open to the appropriate or authorised officer to pass a fresh order of assessment after duly following the process of 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. 24956 of 2011. ORDER: (Per Goda Raghuram, J) Dt, 06.09.2011.