IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TENTH 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 : 9565 of 2008 Between: M/s. Cochin Spices Private Limited, Chandramouli nagar, Guntur, rep by its S.C. Manager Sri K. Sreedhar. ..... PETITIONER AND Commercial Tax Officer, Brodipet Circle, 2nd Floor, Rajaji Bhvan, Vasundara Complex, Zinnah Tower Centre, Guntur. .....RESPONDENT 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 a) issue a Writ, orders or direction more particularly in the nature of Certiorari calling for the records of the proceedings of the respondent in assessment in Form VAT 305 dated 20- 11-2007which is illegal and arbitrary and quash the same. b) to quash the demand notice in Form VAT 202 dated 11-4-2008 issued by the respondent demanding the payment of demand raised under the above impugned order. and to pass such other order or further orders Counsel for the Petitioner:MR.S.R.R.VISWANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of Certiorari to call for the records of the proceedings of the respondent dated 20.11.2007 in Form VAT 305 and to quash the demand notice dated 11.4.2008 demanding payment of a sum of Rs.7,11,033 as illegal and arbitrary, the petitioner filed this writ petition. The petitioner is a Registered Company engaged in the business of spices. It is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 and an assessee on the rolls of the respondent. While so, the petitioner was served with a show cause notice in VAT 305 proposing to levy contingent purchase tax of Rs.7,11,033/- requiring it to pay the said sum, to which the petitioner submitted its reply on 4.10.2007. But the respondent raised the above demand. Hence, the present writ petition. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for the respondent. The main contention of the petitioner is that the petitioner was not given personal hearing before raising the demand for payment of Rs.7,11,033/- and, therefore, it is in violation of the principles of natural justice. Counter affidavit has been filed by the respondent to the effect that the notice dated 24.9.2007 was served on the petitioner on 25.9.2007 and the petitioner submitted its objections and after considering the objections, assessment order in VAT 305 was passed on 20.11.2007. As can be seen from the counter averments, it is conspicuously silent about affording personal hearing to the petitioner before raising the demand assessing it under VAT. Therefore, the said action of the respondent can be termed as violative of principles of natural justice. On hearing the rival contentions and in this background of the matter, we feel, it is a fit case wherein the matter can be remanded to the respondent for consideration afresh after affording opportunity to the petitioner. Accordingly, the writ petition is disposed of at the stage of admission, and the matter is remanded back to the respondent for passing appropriate orders afresh, after affording opportunity to the petitioner, within a period of three months, subject to the condition of the petitioner depositing 50% of the tax amount due, as per the impugned order, within a period of four weeks from today. No order as to cost. ____________________ T.MEENA KUMARI, J. __________________________ RAMESH RANGANATHAN, J. June 10, 2008 Copy tomorrow //BO// MAS. ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{TRT}