IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 10837 of 2008 Between: M/s. Kontact(HYD) H.No.5-2-122 Bible House Sec-Bad Rep.by its Proprietor Mr.Huresh V.Bomb ..... PETITIONER AND 1 The Deputy Commercial Tax Officer Ranigunj Circle Pavani Prestige, III Floor, Begumpet Division, Amberpet, Hyderabad 2 The Commercial Tax Officer Ramgopalpet ,Hyderabad 3 The Government of A.P Rep. by its Special Chief Secretary Revenue Department, Secretariat Buildings 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 writ of Mandamus or any other appropriate writ order or direction or direction declaring a) the action of the 1st respondent in passing the assessment proceedings dt.29.3.2008 for the period May 2007 to December 2007 is without jurisdiction as contemplated under Sub-Section(4) of section 2 of APVAT act assessing means officer of the commercial taxes Department authorized by the commissioner to make any assessment in such or areas or whole of the State of A.P (b) the action of the 1st respondent in passing the assessment proceedings without considering the objections of the petitioner in view of decision of this Hon'ble Court reported APSTJ page No.99 as arbitrary contrary to the provisions of the act and also the same in violation of principles of natural justice and consequently set-aside the same as null and void. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondents.: 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:10837 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to declare a) the action of the 1st respondent in passing the assessment proceedings dt.29.3.2008 for the period May 2007 to December 2007 is without jurisdiction as contemplated under Sub-Section(4) of section 2 of APVAT act assessing means officer of the commercial taxes Department authorized by the commissioner to make any assessment in such or areas or whole of the State of A.P (b) the action of the 1st respondent in passing the assessment proceedings without considering the objections of the petitioner in view of decision of this Hon'ble Court reported APSTJ page No.99 as arbitrary contrary to the provisions of the act and also the same are in violation of principles of natural justice and consequently, to set- aside the same. The learned Counsel for the petitioner submitted that no opportunity of personal hearing was afforded to the petitioner and the order itself is a composite order and there is no material placed before this Court that an opportunity has been afforded to the petitioner before passing the order impugned herein and therefore, it amounts to violation of principles of natural justice and the matter may be remanded back to the 1st respondent. Heard the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Tax and perused the material available on record. In view of the submission of the learned counsel for the petitioner, without expressing any opinion on the merits of the case, We feel that it a fit case wherein the matter can be remanded back for fresh disposal. Accordingly, the matter is remanded back to the 1st respondent on condition of the petitioner depositing 1/3rd of the disputed amount, within a period of two weeks from today. On such deposit, the 1st respondent shall pass appropriate orders, after affording an opportunity of personal hearing to the petitioner, on or before 10th July, 2008. In default to comply with the condition of deposit, the order impugned herein shall become operative. It is also made clear that the petitioner shall co-operate with the authorities. Subject to the above direction, the writ petition is disposed of. No order as to costs. _______________________ Justice T. Meena Kumari ____________________________ Justice Ramesh Ranganathan Date: 17th June, 2008 Nn/Gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 10837 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 17.6.2008