IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF JULY TWO THOUSAND AND NINE PRESENT HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos. 13687 AND 14436 OF 2009 WRIT PETITION NO : 13687 of 2009 Between: M/s. Sree Kamala Coach Builders, Plot No. 11-A, Phase-III, Industrial Area, Jeedimetla, Hyderabad, Rep. by its Managing Partner P.Ram Babu, S/o. Srimannarayana Aged: 44 yrs. ..... PETITIONER AND 1 The Commercial Tax Officer, Fathenagar Circle, 2nd Floor, Gagan Vihar, Namapally, Hyderabad. 2 Commissioner of Commercial Taxes, 1st Floor, Commercial Taxes Complex, Opp: Gandhi Bhavan, Nampally, Hyderabad. 3 Deputy Commercial Tax Officer, IDA-Gandhi Nagar Circle, 2nd Floor, Gagan Vihar, Nampally, Hyderabad. 4 Commercial Tax Officer, Jeedimetla Circle, 2nd fllor, Gagan Vihar, Nampally, Hyderabad. .....RESPONDENTS 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 order or direction more particularly one in the nature of writ of Mandamus declaring the order dated: 03.06.2009 i.e. in form VAT-305 passed by the 1st respondent is illegal, arbitrary besides contrary to the provisions of law and consequently set aside the same Counsel for the Petitioner: Smt A.Gayatri Reddy Counsel for the Respondents: Sri A.V. Krishna Kaundinya, Special Standing Counsel for Commercial Taxes WRIT PETITION NO : 14436 of 2009 Between: M/s.V. Land Industries, Plot No.29, Phase-V, Industrial Area, Jeedimetla, Hyderabad, represented by its Managing Partner K.Sankar Reddy S/o.Nageswara Reddy, Aged about 46 years. ..... PETITIONER AND 1 The Commercial Tax Officer Fathenagar Circle, 2nd Floor Gagan Vihar, Nampally, Hyderabad. 2 Commissioner of Commercial Taxes, 1st Floor, Commercial Taxes Complex, Opp: Gandhi Bhavan, Nampally, Hyderabad. 3 Deputy Commercial Tax Officer, IDA-Gandhi Nagar Circle, 2nd Floor Gagan Vihar, Nampally, Hyderabad. 4 Commercial Tax Officer, Jeedimetla Circle, 2nd Floor Gagan Vihar, Nampally, Hyderabad. .....RESPONDENTS 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 order or direction more particularly one in the nature of Writ of Mandamus declaring the order dated 30.03.2009 i.e., in Form VAT-305 passed by the 1st respondent is illegal, arbitrary besides contrary to the provisions of law and consequently set aside the same. Counsel for the Petitioner: Smt A.Gayatri Reddy Counsel for the Respondents: Sri A.V. Krishna Kaundinya, Special Standing Counsel for Commercial Taxes The Court made the following : COMMON ORDER: (Per Sri Anil R. Dave, CJ) As common legal issues are involved in these petitions, the petitions are heard together. Each petition is admitted and at the request of the learned advocates, the petitions are finally heard today. 2. The common grievance which has been ventilated in these petitions is that without considering the contents of the agreements entered into between the contractors and the contractees, the concerned assessing officers have decided the nature of transactions and have passed the assessment orders. 3. The aforestated fact could not be disputed by the learned standing counsel appearing for the respondents. 4. In the circumstances, without going into the facts of each case, the impugned assessment orders are quashed and set aside. 5. At the request of the learned advocates, it is directed that the assessment orders shall be treated as show cause notices so that the petitioners can file their objections. The objections shall be filed within two weeks from today. After the objections are filed, the petitioners shall be heard on 10-08-2009 at 11.00 AM by the concerned assessing officer. It is clarified that no notice with regard to the personal hearing shall be given to the petitioners as the learned advocate appearing for the petitioners has waived service of notice. 6. After hearing the concerned petitioner/representative of the petitioner and after considering the objections filed by the petitioners, the assessing officer shall make assessment in accordance with law. 7. In view of the above order, the petitions stand disposed of as allowed with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 20th July, 2009 ks