THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24702 of 2011. ORDER: (Per Goda Raghuram, J) The revisional order dt. 2.8.2011 in respect of the petitioner for the assessment year 2004-05 is assailed in this writ petition on several grounds including that the Officer who passed the revisional order is not the Officer who initiated the process of revision and heard the matter on merits. According to the petitioner, a show cause notice was issued to it on 21.4.2009 and served on 30.4.2009. The petitioner filed objections on 19.6.2009 to the process of revision and also sought for personal hearing and the petitioner was afforded an opportunity of hearing on 11.8.2009. Thereafter, the Deputy Commissioner was transferred on administrative grounds and the Officer who passed the impugned order took charge on 27.7.2009 and passed the impugned order without hearing the petitioner afresh. The fact that the predecessor Officer heard the revision and the Officer who passed the impugned order did not hear the petitioner is fairly conceded on behalf of the respondent by the Special Government Pleader for Commercial Taxes. In the circumstances, the order impugned cannot be sustained as the decision making process is erroneous namely that the Officer who heard the petitioner after affording personal hearing did not pass the order impugned but on the other hand, the order is passed by an Officer who had no occasion to hear the petitioner. On the aforesaid premise, the impugned order dt. 2.8.2011 passed by the 1st respondent for the assessment year 2004-05 is quashed. It is however open to the 1st respondent to pass a fresh order, in accordance with law, after affording personal hearing to the petitioner. The writ petition is allowed as above. There shall be no order as to costs. ______________________ GODA RAGHURAM,J ______________________ N.RAVI SHANKAR,J 05.092011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24702 of 2011. ORDER: (Per Goda Raghuram, J) Dt. 05.09.2011.