THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.1231 of 2011 March 23, 2011 Between: M/s.Rattan Rubbers, Panduranga Nagar, Hyderabad Represented by its Proprietor, Mr.V.C.Rathina Swamy Pandian ... Petitioner And The Commercial Tax Officer, Charminar Circle, Hyderabad And another ...Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.1231 of 2011 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) This writ petitions is filed questioning the order of assessment to tax under the Andhra Pradesh Value Added Tax Act, 2005, the order levying interest and the order of penalty. Among the grounds raised in challenge thereto is that the authorization given in favour of the first respondent is only for the purposes of audit and that he was not authorized to assess the petitioner to tax. The respondents do not dispute absence of authorization in favour of the first respondent for assessment. This question was considered by a Division Bench of this Court in M/s.Sri Balaji Flour Mill v CTO[1] wherein absence of a specific authorization to assess was held to deprive the authority concerned of the jurisdiction to assess the dealer to tax. Following the said judgment, the order of assessment is quashed as without jurisdiction. Consequently all the impugned assessment orders shall stand remitted to the respective audit officers who shall submit audit reports as contemplated under Chapter VII of the VAT Audit Manual for appropriate Post Audit Action. If the competent controlling and/or supervising authority like Deputy Commissioner issues separate orders authorizing assessment, it shall be open to such authorizing officer or authority prescribed, as the case may be, to undertake assessment in accordance with law. The writ petition is disposed of accordingly. No costs. ________________ (V.V.S. RAO, J) _______________________________ (RAMESH RANGANATHAN, J) March 23, 2011 YS [1] W.P.Nos.855 of 2008 and batch, dated 30.12.2010