IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWELFTH 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 : 10128 of 2008 Between: M/s. Vijai Electricals Limited, 6-3-648/1 & 2, Raj Bhavan Road, Somajiguda, Hyderabad-500082, Rep. by its Manager Accounts, Mr.K. Srinivasa Rao ..... PETITIONER AND The Assistant Commissioner (CT) (LTU), Office of the Deputy Commissioner (CT), Hyderabad Rural Division, IV Floor, Gaganvihar, M.J. Road, 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 Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the respondents in passing the assessment proceedings dated 31.03.2008 for the assessment year 2004-05 under the Central Sales Tax Act, without considering all the contentations of the petitioner much less not even giving an opportunity of personal hearing though specifically sought for by the petitioner in the objections dated 31.01.2008 as arbitrary, contrary to the provisions of the Act and also the same is in violation of principles of natural justice and consequently set-aside the same as null and void and pass Counsel for the Petitioner: MR.SHAIK JEELANI BASHA 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 mandamus declaring action of the respondent in passing the assessment proceedings dated 31.03.2008 for the assessment year 2004-2005 without considering the contentions raised by the petitioner and without giving an opportunity of personal hearing, though specially sought for by the petitioner in its objections dated 31.1.2008 as illegal, arbitrary and contrary to the provisions of the Act and consequently to set aside the same and null and void, the petitioner filed this writ petition. The petitioner is a Limited Company incorporated under the Companies Act and carrying on business in manufacture and sale of Electrical Distribution Transformers and also execution of works contracts, is a registered dealer on the rolls of the respondent herein under CST and APGST Acts. While so, the respondent issued show cause notice dated 22.1.2005, for the assessment year 2004-2005 calling for objections. The petitioner filed objections on 31.1.2008 claiming exemptions from levy of tax on raw materials and also claimed grant of concessional rate of tax at 4%, apart from other contentions. But the respondent, without considering the contentions and without affording personal hearing, though specifically sought for, has issued the assessment order dated 31.3.2008. Hence, the present writ petition. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. Having gone through the entire material available on record and having heard the counsel on either side, without going into the merits of the impugned assessment order, we set aside the same only on the ground of violation of principles of natural justice in not affording opportunity of personal hearing to the petitioner and remand the matter back to the respondent for passing an order afresh giving proper notice and after affording an opportunity of personal hearing to the petitioner. The learned counsel for the petitioner has undertaken that the petitioner shall make appearance before the respondent on 25.06.2008. Accordingly, the petitioner is directed to be present before the respondent on 25.06.2008 without fail and the respondent is directed is to dispose of the matter on or before 30.06.2008. It is made clear that if the petitioner does not cooperate with the respondent in disposal of the matter, the impugned order shall stand operative. The writ petition is accordingly disposed of. No order as to costs. ____________________ T.MEENA KUMARI, J. __________________________ RAMESH RANGANATHAN, J. JUNE 12, 2008 Despatch the order forthwith. //BO// MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{MSN}