IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18133 of 2008 Between: M/s Trac Fujico Air systems Ltd., Punjagutta, Rep by its General Manager, Arun Gopalkrishna Sanji, S/o. Sri K.P. Gopalkrishna Sanji, aged 40, D.No.6-6-668/10/68, Durganagar Colony, Punjagutta, Hyderabad-500 082 ..... PETITIONER AND The Commercial Tax Officer, Somajiguda circle, Mayur Kushal Complex, Hyderabad. .....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 issue a writ or direction, order more particularly one in the nature of writ of mandamus declaring the show cause notice dated 13-05- 2008 in Ref.GI.No.3104/2003-04(APAGST) issued by the Respondent proposing to revise the Final Assessment order dated 29-12-2006 and Revised Assessment order dated 19- 07-2007 as illegal, arbitrary, improper without jurisdiction and contrary to provisions of the APGST Act., 1957 and also contrary to the judgments of this Honorable Court reported in 133 STC page Nos 14 & 147 and to set aside the same. Counsel for the Petitioner:MR.KUNUKUDURGAPRASAD Counsel for the Responsdents: SRI A.V. KRISHNA KOUNDINYA (SPL. STANDING COUNSEL FOR COMMERCIAL TAX) This court made the following: THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18133 of 2008 ORDER: (per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is ﬁled by the petitioner questioning the show cause notice dated 13-05-2008 in Ref.GI.No.3104/2003-04(APAGST) issued by the Respondent proposing to revise the Final Assessment order for the year, 2003-04. Heard learned Counsel for the petitioner and the learned standing Counsel and perused the entire material available on record. The impugned notice goes to show that it was issued giving an opportunity to the petitioner to ﬁle objections, if any, against the proposal to revise the ﬁnal assessment order, within a period of seven days from the date of receipt of the notice impugned. But the petitioner, without availing such opportunity, approached this Court. The approach of the petitioner challenging the notice impugned is a premature one. Hence, We feel that this writ petition is not maintainable and the same is liable to be dismissed. Accordingly, the writ petition is dismissed. No order as to costs. However, time is granted to the petitioner till 25.8.2008, to file its objections before the authorities. ________________________ Justice T. Meena Kumari _________________________ Justice P.V. Sanjay Kumar Dated:21st August, 2008 Note: CC tomorrow (BO) Nn/Gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION No:18133 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 21/08/2008