IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY THIRD DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24828 of 2008 Between: M/s.Shalimar Agro Tech(P) Ltd 19-5-15/6/7 Bahadupura Kishan Bagh Road,Hyderabad rep.by its Managing Director Mr Mahesh Agarwal ..... PETITIONER AND 1 The Commercial Tax Officer Special Commodities Circle,Saroornagar Division, Hyderabad 2 The Manager State Bank of Hyderabad Mehaboogunj Branch Hyderabad .....RESPONDENT(S) 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 to issue an appropriate writ,oder direction more particularly one in the nature of writ of Mandamus declaring the action of the 1st respondent in issuing the impugned From VAT.206 dt 26-9- 2008(Annexure PI) along with a covering letter on the 2nd respondent calling upon him to pay the alleged tax dues of Rs 57,84,386/- in respect of the assessment year 2004-05(CST) and (APGST) without passing a consequential order on the rectified F-Forms filed before his as illegal arbitrary besides being quite contrary to the provisions of the CST Act and Rules and pass Counsel for the Petitioner:MR.A.K.JAISWAL Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) Heard Sri A.K.Jaiswal, learned counsel for the petitioner and the learned Standing counsel for the Commercial Taxes. At their request the writ petition is being finally disposed of at this stage. This writ petition is filed questioning the action of the respondents in calling upon the petitioner, vide proceedings dated 26.09.2008, to pay Rs.57,84,386/- towards tax for the assessment year 2004-05 (CST) and (APGST) without passing a consequential order on the rectified F-Forms as illegal and arbitrary. Sri A.K.Jaiswal, learned counsel for the petitioner, contends that the assessing authority had passed the final assessment order without considering the objections raised by him, that he had filed a representation, thereafter, enclosing thereto the rectified 19 F-Forms, and that the assessing authority had not passed any order thereupon. According to the learned counsel, though he had preferred appeals before the appellate authority, in Appeal No.C/76/08-09 (APGST) and Appeal No.C/80/08-09 (CST), the impugned garnishee order was passed for recovery of the amount. It is well settled that an assessee is entitled to file the rectified F-Forms even before the appellate authority or even before the Sales Tax Appellate Tribunal. In the case on hand, the assessment order was passed on 31.03.2008, beyond which date the assessing authority could not have passed the assessment order as the assessment proceedings itself would be barred by limitation thereafter. As such the action of assessing authority, in passing the assessment order on 31.03.2008, cannot be faulted. As it is also open to the appellate authority to examine the rectified F-Forms and, if they are found to be in order, to give benefit thereof to the assessee concerned, it is but appropriate that the appeals, pending before the appellate Deputy Commissioner, Panjagutta, Hyderabad, be disposed of at the earliest, preferably within a period of two weeks. The writ petition stands disposed of accordingly. However, in the circumstances, with no order as to costs. _____________________ ANIL R. DAVE, CJ ______________________________ RAMESH RANGANATHAN, J 23rd January 2009 GRR/CVRK