THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE C.V.RAMULU WRIT PETITION Nos. 18917, 18918 & 18919 OF 2005 26-12-2005 Between: M/s.Sairam Trading Co., Uppugundur, Prakasam District, Rep. by its proprietor & others. ………Petitioners And The Deputy Commercial Tax Officer No.-II, Ongole & others. ……..Respondents THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE C.V.RAMULU WRIT PETITION Nos. 18917, 18918 & 18919 OF 2005 COMMON ORDER : (Per Hon’ble Sri Bilal Nazki, J) Heard learned counsel for the parties. Counters have been filed. The grievance of the petitioners in these petitions is that notices were issued to them without assessment orders. However, learned Counsel for the respondents submits that notices were consequential to the assessment orders and the petitioners submits that no such orders were ever served on them. It appears that there is some truth in it, because, the learned Government Pleader submits that the orders were sent by Registered Post, which were returned and thereafter, notices were served by affixation. In this view of the matter, the writ petitions can be disposed of by directing the respondents to serve orders on the petitioners within a period of one week from today, either directly to the petitioners/assessees or through their Counsel, who may thereafter, file appeals within three weeks, as the orders appears to be appellable. For a period of three weeks from today, coercive steps may not be taken against the petitioners for recovery of the amount. The appeals shall be entertained by the appellate authority, if filed within three weeks from today. Writ petitions are accordingly disposed of. No order as to costs. ________________ (BILAL NAZKI, J) 26th December 2005 ________________ (C.V. RAMULU, J) ajr