HON’BLE SRI JUSTICE BILAL NAZKI AND HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO W.P. 6720 OF 2006 Date: 19-04-2007. Between : M/s. Sairam Traders, Pundi RS, Govindapuram, Srikakulam District, Rep. By its Proprietor, Mr. Konchada Dharma Sanyasi Rao …..Petitioner And The Commercial Tax Officer, Kasibugga Circle, Srikakulam District …..Respondent. THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO W.P. 6720 OF 2006 ORA.L ORDER (Per the Hon’ble Sri Justice Bilal Nazki) The grievance of the petitioner in this writ petition is that on the spot assessment was made and also penalty was imposed. The tax and the penalty were collected. This issue has been considered by this Court in a Full Bench judgment in M/s. Ambica Lamp House, Rajahmundry & Others [1] Following the same, we dispose of the writ petition and direct the respondent to follow the guidelines issued in the above judgment. No order as to costs. ____________ Bilal Nazki, J. ________________________ Nooty Ramamoahana Rao, J. April 19, 2007 MAS. [1] 142 STC 551