IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SIXTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION NO : 27002 of 2008 Between: Shree Bajrang Timber Rep. by its Proprietor, Mr. Shiv Prasad Jallan 5-5-693, Gosha Mahal, Hyderabad. ..... PETITIONER AND 1 Commercial Tax Officer Agapura Circle Abids Division, at Hyderabad. 2 Appellate Deputy Commissioner (CT) Secunderabad Division Hyderabad. .....RESPONDENT(S) 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 to issue Writ, Order or direction one in the nature of Writ of Mandamus declaring the order of the 2nd respondent dismissing the appeal A/40/06-07/V dated 4-09-2008 without notice and hearing as arbitrary, illegal and violative of principles of natural justice and consequently direct the 2nd respondent to give an opportunity to the petitioner to produce the records and hearing. Counsel for the Petitioner:MR.N.KODANDARAMA RAO Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO.27002 OF 2008 ORAL ORDER: (Per Hon’ble Sri Justice Goda Raghuram) The order of the second respondent dated 04.09.2008 dismissing the petitioner’s appeal directed against the order of assessment made by the Commercial Tax Officer, Agapura Circle, Abids Division, Hyderabad, vide Assessment Proceedings dated 26.07.2006 for the year 2005-06, is challenged in this writ petition. It is clearly asserted by the petitioner that the appeal was dismissed by the second respondent without affording it an opportunity to participate in the hearing. On 11.12.2008 the learned Government Pleader for Commercial Tax appearing for the respondents was asked to ascertain whether any opportunity was provided to the petitioner by the second respondent before passing the impugned order in the appeal. The learned Government Pleader after obtaining instructions states that the appellate record does not disclose any specific opportunity or notice having been issued/afforded to the petitioner to appear for the appellate hearing. In the circumstances, the order dated 04.09.2008 of the second respondent transgresses an essential principle of natural justice, namely, the need to provide a fair and reasonable opportunity to participate in the appeal proceedings. Accordingly, the order of the second respondent bearing Appeal No.A/40/06-07/V dated 04.09.2008 is quashed. The second respondent shall now proceed to pass a fresh order in the appeal after affording the petitioner an opportunity to participate in the appeal proceedings indicating a new date of hearing in the notice to be issued by him to the petitioner. The writ petition is accordingly disposed of at the stage of admission. There shall, however, be no order as to costs. _______________________ GODA RAGHURAM, J. _____________________ SANJAY KUMAR, J. 16th December, 2008. VGSR / JSU