THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION No. 22142 of 2011 Dated: 24-8-2011 Between M/s Sankineni Krishna Rao, Works Contractor Rep. by its Proprietor Sankineni Krishna Rao …Petitioner And The Commercial Tax Officer, Suryapet, Nalgonda Dist. and another …Respondents Oral Order: (Per Hon’ble Sri Justice Goda Raghuram) The Assessment Order dated 23-4-2011 passed by the 1st respondent under the APGST Act, 1957 (for short ‘the 1957 Act’) for the assessment year 2003-04 is assailed on the ground that the order of assessment is barred by limitation, prescribed under Section 24-A of the 1957 Act. The petitioner is a Works Contractor and during the assessment year 2003-04 was registered as a dealer on the rolls of the 1st respondent. The 1st respondent passed an order of assessment for the said year, on 28-7-2008. Thereagainst the petitioner preferred an appeal before the 2nd respondent disputing the levy of tax on various items. By the order dated 21-6-2007, the 2nd respondent disposed of the appeal, partly rejecting the claims and partly remanding the matter back to the 1st respondent. Against that part of the appellate order rejecting his claim, the petitioner preferred a further appeal to the Sales Tax Appellate Tribunal in TA No. 15 of 2008, which is stated to be pending. Under Section 24-A of the 1957 Act the period of limitation for passing a consequential order pursuant to a remand order by the Appellate Authority is three years from the date of receipt of the Appellate Order by the Assessing Authority. After remand by the 2nd respondent, by the order dated 21-6-2007, the 1st respondent issued a show-cause notice dated 25-3-2011 proposing to pass an Assessment Order on the aspects remanded, wherein it is admitted that the order of remand (passed by the 2nd respondent )was received in the 1st respondent’s office on 21-6-2007. Clearly therefore, the show-cause notice dated 25-3-2011 was itself issued beyond the period of limitation under Section 24-A of the 1957 Act. However, the 1st respondent passed the impugned Assessment Order dated 23-4-2011, which was served on the petitioner on 2-7-2011. On instructions, the learned Special Government Pleader for Commercial Taxes admits and concedes the position that the impugned order of Assessment dated 23-4-2011 passed by the 1st respondent in respect of the Assessment year 2003-04 is barred by limitation prescribed under Section 24-A of the 1957 Act. In view of the above submission on behalf of the respondents, the impugned order of Assessment cannot be sustained and is accordingly quashed. The Writ Petition is allowed as above, after hearing the learned counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes. There shall however be no order as to costs. ______________________ GODA RAGHURAM, J 24th August, 2011 ______________________ N. RAVI SHANKAR, J GRR