THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P. Nos. 24396 of 2011 Dated 29-08-2011 Between: M/s. Srei Equipment Finance Private Limited, 1-10-74/B, Chikoti Garden, Begumpet, Hyderabad, Rep., by its Chief Manager Indirect Tax. …Petitioner Vs. The Commercial Tax Officer, Ranigunj Circle, Pavani Prestige, Ameerpet, Hyderabad and others. …Respondents THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P.No. 24396 of 2011 Dated: 29-08-2011 ORAL ORDER: (Per: GR,J) The 1st respondent passed the order of assessment dated 11-08-2011 in Form VAT 305 for the period October, 2009 to October, 2011, on the basis of a composite authorization of audit cum assessment issued by the 3rd respondent on 24-03-2011. Learned counsel for the petitioner asserts that in view of the decision of a learned Division Bench of this Court dated 14-07-2011 in M/s. Dekars Fire & Security Systems Pvt., Ltd., and others. V. The Deputy Commissioner (CT), Secunderabad Division, Hyderabad and others, judgment rendered in W.P.No. 16952 of 2011 and batch, the order of assessment passed by the 1st respondent on the basis of such composite authorization is unsustainable. The learned Special Government Pleader for Commercial Taxes concedes the legal position. Accordingly, the impugned order of assessment passed by the 1st respondent on 11-08-2011 being unsustainable, is set aside. It is however open to the competent and duly authorized assessing officer to pass a fresh order of assessment following the due process of law and in accordance with law. The writ petition is allowed. No costs. __________________________ JUSTICE GODA RAGHURAM ____________________________ JUSTICE N. RAVI SHANKAR Dated: 29-08-2011 Pvks/*