THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION Nos. 23686 and 23709 of 2011 Dated: 24-8-2011 Between M/s ITS India Pvt. Ltd. Rep. by its HR and Administrative Manager Mr. Ganapathiyadan Vettil Mohandas …Petitioner And The Commercial Tax Officer, Kakinada, East Godavari Dist. and otherss …Respondents Common Order: (Per Hon’ble Sri Justice Goda Raghuram) The petitioner, a dealer registered under the AP VAT Act, 2005 on the rolls of the Commercial Tax Officer, Kakinada is before this Court challenging two Assessment Orders passed by the 2nd respondent, both dated 18-7-2011 for the Assessment Years 2010-11 and 2009-10 respectively, inter alia, on the ground that the said respondent had no jurisdiction and authority to pass an Assessment Order, since he was accorded a composite authorization by the jurisdictional Deputy Commissioner- the 3rd respondent for performing both audit functions and passing orders of assessment. Reliance is placed on the judgment of a learned Division Bench of this Court dated 14-7-2011 in W.P.Nos. 16952 of 2011 and batch being M/s Dekars Fire and Security Systems Pvt. Limited v. The Deputy Commissioner (CT), Secunderabad Division, Hyderabad, wherein it was held, following an earlier judgment reported in Balaji Flour Mills v. The Commercial Tax Officer-II, Chittoor[1] that a composite authorization for both audit and assessment would not confer jurisdiction and authority to pass an order of assessment, interpreting provisions inter alia of Rule 59 of the AP VAT Rules, 2005. The learned Special Government Pleader for Commercial Taxes fairly states that the decision in M/s Dekars Fire and Security Systems Pvt. Ltd., covers the issues presented in these writ petitions as well and the respective Assessment Orders impugned herein cannot be sustained and require to be quashed. In view of the decisions reported above and the submission on behalf of the respondents by the learned Special Government Pleader for Commercial Taxes, the writ petitions are allowed and the Assessment Orders dated 18-7-2011 passed by the 2nd respondent in the two writ petitions for the Assessment Years 2010-11 and 2009-10 respectively, are quashed. It is however open to the competent authority validly authorised to pass fresh orders of assessment, in accordance with and after following the due process of law. The writ petitions are allowed as above at the stage of admission. There shall however be no order as to costs. ______________________ GODA RAGHURAM, J 24th August, 2011 ______________________ N. RAVI SHANKAR, J GRR [1] 40 VST 150 (AP)