IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWELVTH DAY OF SEPTEMBER TWO THOUSAND AND ELEVEN PRESENT THE HONOURABLE SRI JUSTICE GODA RAGHURAM & THE HONOURABLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No.26564 of 2009 Between: M/s.Sun Infratech, Proddatur ..... PETITIONER AND State of Andhra Pradesh, rep.by its Principal Secretary (Revenue), Secretariat Buildings, Hyderabad and 3 others .....RESPONDENTS THE HONOURABLE SRI JUSTICE GODA RAGHURAM & THE HONOURABLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No.26564 of 2009 ORDER: For the tax of January 2009 to May 2009, the 3rd respondent, exercising powers under APVAT Act 2005, passed three orders, all dated 11.09.2009; of assessment; imposing penalty; and interest. These are challenged in this writ petition on several grounds inter alia on the specific ground that the 3rd respondent has no jurisdiction to pass orders, as there was no authorization conferred on the 3rd respondent. Reliance is placed on the judgment of a learned Division Bench of this Court in Balaji Flour Mills v. the Commercial Tax Officer-II, Chittoor[1]. On instructions, the learned Special Government Pleader for Commercial Taxes fairly states that there was no conferment or authorization on the 3rd respondent to pass orders of assessment as required under Rule-59(4) of APVAT Rules 2005. In the light of the decision in Balaji Flour Mills v. the Commercial Tax Officer-II, Chittoor, the orders impugned of assessment, interest and penalty cannot be sustained. Recording submissions, the writ petition is allowed. The orders of assessment, penalty and interest dated 11.09.2009 passed by the 3rd respondent are set aside. It is, however, open to the competent/duly authorized officer to pass fresh orders of assessment, interest and penalty, as the case may be, after following the due process of law and in accordance with law. In the circumstances, there shall be no order as to costs. ______________________ GODA RAGHURAM,J ____________________ N.RAVI SHANKAR,J Dated:12.09.2011 Dsr [1] (2011) VST 40 150 (A.P)