THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.16145 OF 2010 DT.12.07.2010 Beween: M/s.Maheswari Oil Industries Pvt.Ltd., Rajendranagar, R.R.District. ……………………Petitioner. Vs. Commercial Tax Officer, Special Commodities Circle, Hyderabad. …………….Respondent. O R D E R: (Per the Hon’ble Sri justice Ramesh Ranganathan) The petitioner earlier questioned the order passed by the respondent, for the assessment years 2006-2007 to 2008-2009, before this court in W.P.No.23708 of 2009 and batch. This court, by order dated 06.11.2009 allowed the writ petition, set aside the order of assessment, and remanded the matter back to the respondent for his consideration afresh. This Court directed the respondent to put the petitioner on notice, inform them of the basis of his conclusion that the petitioner had not maintained stocks of raw material, or processed the finished goods, separately in respect of Units I and II, and after receipt of the petitioner’s objections and after affording them an opportunity of personal hearing, pass orders afresh in accordance with law. Sri S.R.R.Viswanath, learned counsel for the petitioner, would submit that, while this Court had directed the respondents to put the petitioners on notice by informing them of the basis of his conclusion, no such notice, containing the conclusion of the assessing authority, was issued to the petitioner, and that the conclusions reflected in the order of assessment did not find mention in the notice issued earlier. Sri P.Balaji Varma, Learned Special Standing Counsel for Commercial Taxes, would submit that, while a notice was issued to the petitioner herein, the said notice ought to have mentioned the conclusions based on which the assessing authority had treated Units I and II separately and, inasmuch as the show cause notice did not refer to the respondent’s conclusions in this regard, it would suffice if this Court were to direct that the impugned order of assessment itself be treated as a show cause notice, and direct the assessing authority topass an order afresh. We consider it appropriate, in these circumstances, to treat the impugned order of assessment as a show cause notice. The petitioner shall, within a period of two weeks from today, submit their objections thereto. On receipt of the petitioners’ objections within the aforesaid time stipulated, the assessing authority shall afford them an opportunity of personal hearing and, thereafter, pass a fresh assessment order. The Writ Petition is, accordingly, disposed of. No order as to cots. _________________ B.PRAKASH RAO J., __________________________ RAMESH RANGANATHAN J., Dt.12.07.2010 tjs