THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION No. 22389 of 2011 Dated: 18-8-2011 Between M/s TATA Chemicals Limited, Rep. by its General Manager Indirect Taxation Mr. Shouvik K. Roy …Petitioner And Commercial Tax Officer, Gajuwaka Circle, VUDA Complex, Siripuram, Visakhapatnam …Respondent Oral Order: (Per Hon’ble Sri Justice Goda Raghuram) By the order impugned dated 30-4-2011 the respondent assessed the petitioner to tax under the provisions of the Central Sales Tax Act, 1956 and determined the total tax liability at Rs.1,14,57,402/-. The order of assessment issued in Form 305A under the AP VAT Act, 2005 is assailed, inter alia, on the ground that no notice preceded the order of assessment and the respondent was also not authorized to pass the order of assessment by the jurisdictional Deputy Commissioner. It is stated fairly by the learned Standing Counsel for Commercial Taxes, on instructions from the respondent, that there was no extant authorization in favour of the respondent to conduct and pass an order of assessment. In view of the Judgment of this Court in Balaji Flour Mills v. The Commercial Tax Officer-II, Chittoor[1] the order of assessment dated 30-4-2011 passed by the respondent in respect of the petitioner is therefore, unsustainable and it is accordingly quashed. The writ petition is accordingly allowed. No costs. ______________________ GODA RAGHURAM, J 18th August, 2011 ______________________ N. RAVI SHANKAR, J GRR [1] 40 VST 150