IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE NINETEENTH DAY OF APRIL TWO THOUSAND AND TEN PRESENT THE HON'BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 8521 OF 2010 Between: M/s. Ujala Enterprises, MCH Complex, Jambagh, Hyderabad, Rep. By its Proprietor Mr. K.Satyanarayana Gupta ..... PETITIONER AND Commercial Tax Officer, Sultan Bazar Circle, Abids Division Hyderabad .....RESPONDENT The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of certiorari to call for the records connected with the proceedings dated 26.03.2010 in Form VAT 305 issued by the respondent, whereby the petitioner was called upon to pay the tax of Rs.7,44,198/- for the period from 17.1.2010 to 4.3.2010, the present writ petition is filed. The petitioner is a registered dealer on the rolls of the respondent and deals in sales and repairs of air coolers. The respondent, on 4.3.2010 visited the business premises of the petitioner and the from three small note pads, the respondent has culled out the turnover of the petitioner at Rs.51,32,402/- and issued a show cause notice in Form VAT 305A on 11.3.2010, to which the petitioner filed a letter dated 17.3.2010 seeking time till 31.3.2010 for filing written objections. The petitioner again filed a letter dated 22.3.2010 requesting for the xerox copies of all the documents, books, etc. which were taken by the respondent during the visit on 4.3.2010 and to grant fifteen days time for submission of proper reply. The petitioner through letter dated 25.3.2010 sought 15 days time to file objections. But, the respondent without supplying the documents, passed the impugned order construing that the petitioner has no objections in relation to the show cause notice, raising a demand of Rs.7,44,198/- apart from penal interest and penalty proceedings. Hence, the present writ petition is filed. Learned counsel for the petitioner submits that the respondent ought not to have passed the impugned order dated 26.3.2010 raising the demand without furnishing copies of the documents sought for by it through letters dated 22.3.2010 followed by 25.3.2010, without which the petitioner is unable to submit its reply. Since it is the case of the petitioner that the copies of the documents sought for by the petitioner were not furnished by the respondent and since they were taken away by the respondent during the course of inspection on 4.3.2010, we feel it suffice to direct the respondent herein to supply xerox copies of the documents sought for by the petitioner in its representations dated 22.3.2010 and 25.3.2010, within a period of three weeks from today. We further make it clear that the petitioner shall submit its objections/reply within a period of two weeks from the date of receipt of the copies of documents. With these directions, the writ petition is allowed to the extent indicated above, setting aside the impugned assessment order. No order as to costs. ____________________ Justice T.Meena Kumari __________________________ Justice Nooty Ramamohana Rao April 19, 2010 MAS