IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF JULY TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13987 of 2009 Between: M/s.Sun Fab Coach Builders and Industries, Survey No.170/P, Plot No.144-147, Dhoolapally , Qutbullapur Mandal Ranga Reddy District, A.P. Rep. by Managing Partner K. Surya Narayana Murthy, S/o. Krishna Trimurthulu ..... PETITIONER AND 1 The Commercial Tax Officer, Jeedimetla Circle, 2nd floor, Gagan Vihar, Nampally, Hyderabad 2 The Assistant Commissioner (CT), Audit VMU-II, 4th Floor, Gagan Vihar, Nampally, Hyderabad 3 The Deputy Commissioner (CT), Hyderabad Rural Division 2nd floor, Gagan Vihar, Nampally, Hyderabad 4 The Commissioner of Commercial Taxes, 1st Floor Commercial Tax complex, Opp: Gandhi Bhavan, Nampally, Hyderabad .....RESPONDENTS 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 issue a writ order or direction more particularly one in the nature of mandamus declaring the order dated 25.6.2009 i.e. in Form VAT-305 i.e. for the year 2006-07 passed by the 1st respondent is illegal, arbitrary, lacks jurisdiction besides contrary to the provisions of law and consequently set aside the same. WRIT PETITION NO : 13995 of 2009 Between: M/s. Sun Fab Coach Builders and Industries, Survey No.170/P, Plot No.144-147, Dhoolapally, Qutbullapur Mandal, Ranga Reddy District, A.P., Represented by Managing Partner K.Surya Narayana Murthy S/o. Krishna Trimurthulu. ..... PETITIONER AND 1 The Commercial Tax Officer, Jeedimetla Circle, 2nd floor, Gagan Vihar, Nampally, Hyderabad 2 The Assistant Commissioner (CT), Audit VMU-II, 4th Floor, Gagan Vihar, Nampally, Hyderabad 3 The Deputy Commissioner (CT), Hyderabad Rural Division 2nd floor, Gagan vihar, Nampally, Hyderabad 4 The Commissioner of Commercial Taxes, 1st Floor Commercial Tax complex, Opp: Gandhi Bhavan, Nampally, Hyderabad .....RESPONDENTS 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 issue a writ, order or direction more particularly one in the nature of Mandamus declaring the order dated 25.6.2009 i.e., in Form VAT-305 i.e., for the year 2008-09 passed by the 1st respondent is illegal, arbitrary, lacks jurisdiction besides contrary to the provisions of law and consequently set aside the same. WRIT PETITION NO : 13997 of 2009 Between: M/s. Sun Fab Coach Builders and Industries Survey No. 170/P, Plot No.144-147, Dhoolapally Qutbullapur Mandal, Ranga Reddy District A.P., Rep. by Managing Partner K. Surya Narayana Murthy, S/o. Krishna Trimurthulu ..... PETITIONER AND 1 The Commercial Tax Officer, Jeedimetla Circle, 2nd floor, Gagan Vihar, Nampally, Hyderabad 2 The Assistant Commissioner (CT), Audit VMU-II, 4th Floor, Gagan Vihar, Nampally, Hyderabad 3 The Deputy Commissioner (CT), Hyderabad Rural Division 2nd floor, Gagan vihar, Nampally, Hyderabad 4 The Commissioner of Commercial Taxes, 1st Floor Commercial Tax complex, Opp: Gandhi Bhavan, Nampally, Hyderabad .....RESPONDENTS 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 issue a writ, order or direction more particularly one in the nature of Mandamus declaring the order dt.25-6-2009 i.e, in Form VAT 305 i.e. for the year 2007-08 passed by the 1st respondent is illegal, arbitrary, lacks jurisdiction besides contrary to the provisions of law and consequently set aside the same. Counsel for the Petitioner: MR. T. RAMESH BABU Counsel for the Respondents: MR. A.V. KRISHNA KOUNDINYA, (SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES) The Court made the following : THE HON’BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.13987, 13995 and 13997 of 2009 COMMON ORDER: (Per Sri Anil R. Dave, CJ) As common legal issues are involved in these petitions, all the petitions are heard together. Each petition is admitted and at the request of the learned advocates, the petitions are finally heard today. 2. The common grievance which has been ventilated in this group of petitions is that without considering the contents of the agreements entered into between the contractors and the contractees, the concerned assessing officers have decided the nature of transactions and have passed the assessment orders. 3. The aforestated fact could not be disputed by the learned standing counsel appearing for the respondents. 4. In the circumstances, without going into the facts of each case, the impugned assessment orders are quashed and set aside. 5. At the request of the learned advocates, it is directed that the assessment orders shall be treated as show cause notices so that the petitioners can file their objections. The objections shall be filed within two weeks from today. After the objections are filed, the petitioners shall be heard on 10-08-2009 at 11.00 AM by the concerned assessing officer. It is clarified that no notice with regard to the personal hearing shall be given to the petitioners as the learned advocate appearing for the petitioners has waived service of notice. 6. After hearing the concerned petitioner/representative of the petitioner and after considering the objections filed by the petitioners, the assessing officer shall make assessment in accordance with law. 7. In view of the above order, the petitions stand disposed of as allowed with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 20.7.2009 bnr