THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION Nos. 23108 and 23118 of 2011. COMMON ORDER: (Per Goda Raghuram, J) These two writ petitions are filed by the same petitioner who is a registered dealer on the rolls of the 2nd respondent under the A.P. VAT Act, 2005. The orders of assessment passed by the 3rd respondent dt. 10.5.2011 for the period February, 2010 to December, 2010 and the penalty proceedings dt. 15.7.2011 issued in Form-203 for the same period by the same respondents are assailed substantially on the ground that the said respondent was not authorized to conduct special audit of the petitioner’s premises or to pass an order of assessment. In support of the contention, reliance is placed on the decision in Balaji Flour Mills vs. The Commercial Tax Officer (2011 VST 40 PAGE 150). The learned Special Standing Counsel for the Commercial Taxes fairly concedes that there is no extant authorization in favour of the 3rd respondent for passing an order of assessment in respect of the petitioner. In the circumstances and in view of the law declared by this Court in the above cited decision, the order of assessment dt. 10.5.2011, the subject matter of W.P.No. 23108 of 2011 and the penalty proceedings, the subject matter of W.P.No. 23118 of 2011, cannot be sustained and are accordingly quashed. The writ petitions are allowed as above at the stage of admission. However, there shall be no order as to costs. ____________________ GODA RAGHURAM, J ____________________ N.RAVI SHANKAR, J 19.8.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION Nos. 23128 and 23143 of 2011. COMMON ORDER: (Per Goda Raghuram, J) DT. 19.8.2011.