IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND SEVEN PRESENT THE HON'BLE SRI JUSTICE BILAL NAZKI and THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO Writ Petition No.21141 of 2006 Between: M/s.Zeenath Sales Corporation, Hanamkonda, rep. by its Proprietor, Mr.Md.Imtiaz Ahmed Hashmi. ..... PETITIONER AND The Commercial Tax Officer, Janagaon Circle, Warangal District. .....RESPONDENT The Hon’ble Sri Justice Bilal Nazki and The Hon’ble Sri Justice Nooty Ramamohana Rao Writ Petition No.21141 of 2006 Order: (Per Hon’ble Sri Justice Bilal Nazki) The controversy in this Writ Petition is whether the assessment orders for the years 1997-98 and 1998-99 were served on the petitioner in terms of Section 7 of the Andhra Pradesh Tax on Luxuries Act, 1987 or not. The petitioner maintains that no such orders were served on him whereas the respondent states in the counter that their enquiries revealed that the petitioner had closed his business, therefore, the orders were served only by aﬃxing them at his last known place of business on 20-03-2001. This is a disputed question of fact and it can be agitated by the petitioner before the appellate authority. It will not be possible for this Court, at this stage, to go into the question as to whether the petitioner was available at his business premises or not. In order to cut short the controversy, we direct the respondent to serve a copy of the assessment order to the petitioner. It shall be served within one week to the Advocate appearing for the petitioner as he stated that he is willing to take the copy of the order on behalf of the petitioner. After the order is served, the petitioner may ﬁle the appeal before the appellate authority within two weeks thereafter, along with an application for condonation of delay. The appellate authority may go into the question of service or non-service of order as well. Writ Petition is, accordingly, disposed of. No costs. _________________________ (Bilal Nazki, J) 5th February, 2007 __________________________ (Nooty Ramamohana Rao, J) lur