IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTIETH 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 : 9102 of 2009 Between: M/s. P.A.L. Engineering Industries, D.No.61/E/1, IDA, Jeedimetla, Hyderabad, represented by its Manager Accounts, Mr.V.Jonathan S/o. late V.Moses. ..... PETITIONER AND 1. The Commercial Tax Officer, Fathenagar Circle, 2nd Floor, Gagan Vihar, Nampally, Hyderabad. 2 Commissioner of Commercial Taxes, 1st Floor, Commercial Taxes Complex, Opp: Gandhi Bhavan, Nampally, Hyderabad. Respondents. 3 Deputy Commercial Tax Officer, IDA- Gandhi Nagar Circle, 2nd Floor Gagan Vihar, Nampally, Hyderabad. 4 Commercial Tax Officer, Jeedimetla Circle, 2nd Floor Gagan Vihar, 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 23.3.2009 ie., in Form VAT-305 passed by the 1st respondent is illegal, arbitrary 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 : ORDER: (per the Hon’ble the Chief Justice Sri Anil R. Dave) Rule. Service of notice is waived by Sri A.V. Krishna Koundinya, learned Special Standing Counsel for the respondents. The learned Advocates have submitted that that issue involved in this petition is similar to the one, which was decided in Writ Petition No.12961 of 2009 and batch on 16.7.2009 and therefore an order similar to the one, which has been passed in the said writ petitions, be passed. In the circumstances, without going into the facts of the case, the impugned assessment order is quashed and set aside. At the request of the learned Advocates, it is directed that the assessment order shall be treated as show cause notice so that the petitioner can file its objections. The objections shall be filed within one week from today. After the objections are filed, the petitioner shall be heard on 10.8.2009 at 11.00 a.m., by the concerned assessing officer. It is clarified that no notice with regard to the personal hearing shall be given to the petitioner as the learned Advocate appearing for the petitioner has waived service of notice. After hearing the representative of the petitioner and after considering the objections filed by the petitioner, the assessing officer shall make assessment in accordance with law. In view of the above order, the petition stands disposed of as allowed with no order as to costs. _____________ ANIL R. DAVE, CJ ______________________ RAMESH RANGANATHAN, J 30.7.2009 bnr