THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P. No. 26672 of 2009 Dated. 19-08-2011 Between: M/s. Parameshwari Power Projects Private Limited, Having its office at Flat No. 201, Teja Apartmentss, Labbipet, Vijayawada, Rep., by its Director Mr. V. Subrahmanyam. …Petitioner Vs. Commercial Tax Officer, Benz Circle, Vijayawada and others. …Respondents THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P.No. 26672 of 2009 Dated: 19-08-2011 ORAL ORDER: (Per: GR,J) Heard the learned counsel for the petitioner and the learned Government Pleader fort Commercial Taxes for respondents. An order of assessment dated 05-1-2009 passed by the 3rd respondent under the provisions of the Central Sales Tax Act, 1956 (for short ‘the Act’) for the period 01- 04-2006 to 31-03-2007 is challenged on the ground that the order was passed under the authority of a composite authorization accorded to the 3rd respondent by the 2nd respondent, the jurisdictional Deputy Commissioner. It is contended that in view of the judgment of this Court in Sri Balaji Flour Mills v. Commercial Tax Officer (AP)[1] and the judgment dated 14-07-2011 of this Court in M/s. Dekars Fire & Security Systems Pvt., Ltd., and others v. The Deputy Commissioner (CT), Secunderabad Division, Hyderabad and others in W.P.No. 16952 of 2011 and batch (2), the order of assessment passed by a non-territorial Officer of the rank of Deputy Commercial Tax Officer/Commercial Tax Officer under the authority of a composite authorization, is unsustainable. It is the conceded position that the impugned order of assessment was passed on the basis of a composite authorization to the 3rd respondent by the 2nd respondent. In view of the position and the law laid down in Sri Balaji Flour Mills (1) supra and M/s. Dekars Fire & Security Systems Pvt. Ltd., & others (2) supra, the impugned order of assessment passed by the 3rd respondent is unsustainable and is accordingly quashed. The writ petition is allowed. It is however open to the appropriate and authorized assessing officer to pass a fresh order of assessment following the due process of law. No costs. __________________________ JUSTICE GODA RAGHURAM ____________________________ JUSTICE N. RAVI SHANKAR Dated: 19-08-2011 Pvks/* [1] (2011) 40 VST 150 (AP)