IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.4725 of 2008 Between: M/s. N.G.G.H. Canteen, Tirumala, Chittoor District, rep by its Proprietor, Mr. S. Veerapa Naidu. ..... PETITIONER AND 1 The Commercial Tax officer, Tirupati-I Circle, Tirupati, Chittoor District. 2 The Commercial Tax Officer, Tirupati-II Circle, Tirupati Chittoor District. 3 The Assistant Commissioner (CT) int., Tirupati, Chittoor District. .....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 an appropriate Writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 3rd respondent in passing the impugned provisional assessment order dated 08-02-2008 estimating the alleged supprissions on mere presumption and surmises without there being any incriminating material as illegal, arbitrary high handed, without authority of law and jurisdiction and set a side the same and declare that the suppressions can not be estimated without there being any incriminating material which was the basis for the alleged suppressions and also declare that since the assessment year itself is over it is desirable to pass final assessment orders as held by this Hon'ble Court and pass such other order or orders as this Hon'ble Court may deem fit and proper inthe circumstances of the case. Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{TRT} THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.4725 of 2008 ORDER: (per Hon’ble Sri Justice B,Prakash Rao) Heard Sri Bhaskar Reddy Vemireddy, learned counsel representing the petitioner and Sri K.Raji Reddy, Special Standing Counsel for Commercial Taxes and at their request, the writ petition itself is taken up for disposal at the admission stage. In this writ petition, the petitioner seeks to assail the impugned provisional assessment order dated 08.02.2008 issued by the 3rd respondent, inter alea, on various grounds. The grievance of the petitioner is that the 3rd respondent, after completion of assessment year, issued the impugned provisional assessment orders, contrary to the orders issued in respect of similar other restaurants. It is also brought to the notice of this Court that subsequent to filing of the writ petition, the 1st respondent also issued a notice dated 22.02.2008. Though several contentions urged, without going into the merits of the case, We feel that it would suffice to meet the ends of justice to direct the 1st respondent to reconsider the issue and passé final assessment orders afresh after giving opportunity of personal hearing to the petitioner. In that view of the matter, the Writ Petition is allowed. The impugned order dated 08.02.2008 and consequential orders dated 16.02.2008 and 22.02.2008 are set aside. The 1st respondent is directed to reconsider the issue of the petitioner and pass final assessment orders afresh, after giving opportunity of personal hearing to the petitioner. No order as to costs. ____________________ B.PRAKASH RAO,J ___________________ C.Y.SOMAYAJULU.J Dated: 18.03.2008 Dsr Note: Issue copy in two days B/o Dsr ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax officer, Tirupati-I Circle, Tirupati, Chittoor District. 2 The Commercial Tax Officer, Tirupati-II Circle, Tirupati Chittoor District. 3 The Assistant Commissioner (CT) int., Tirupati, Chittoor District. 4.2CCs to 5.2CD copies