IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 7535 of 2009 Between: M/s. Aban Offshore Limited Rep. by its Authorised Signatory, Mr. K. Chandru Having Registered Office at: 113, Pantheon Road, Egmore, Chennai - 600 008. ..... PETITIONER AND 1 The Commercial Tax Officer Kakinada Circle Kakinada. 2 The Appellate Deputy Commissioner (CT) Visakhapatnam Division Visakhapatnam. 3 The Joint Commissioner (CT) Legal Andhra Pradesh Hyderabad. 4 M/s. Oil & Natural Gas Corporation Limited Rajahmundry East Godavari District. .....RESPONDENT(S) 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 of Certiorari or any other appropriate writ or order or direction - (a) quashing the order of the 3rd Respondent in CCTs Ref.No.LV(3)/60/ 2009, dated 3-2-2009 as illegal, arbitrary and in violation of principles of natural justice; (b) set aside the order of 2nd Respondent dated 18-12-2008 rejecting the stay application as passed in violation of principles of natural justice; and (c) restrain the 1st Respondent from taking any coercive steps for recovery of balance disputed tax of Rs.1,59,89,578/- for tax period 2005-06, pending disposal of the appeal before the 2nd Respondent. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: Sri K. Raji Reddy, Special Standing Counsel for Commercial Tax The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) Learned advocate for the petitioner seeks permission to delete respondent No. 4. Permission is granted. Respondent No. 4 stands deleted. 2. Rule. Service of Rule is waived by Sri K. Raji Reddy, learned standing counsel appearing for the respondents. 3. Looking to the facts of the case, the learned advocates have requested the Court that the petition be finally heard. In pursuance to the said request, the petition is heard and decided today. 4. The short grievance which has been made in the petition is that the impugned order dated 03-02-2009 was passed by respondent No. 3 without hearing the representative of the petitioner and, therefore, the petitioner has challenged the validity of the said order on the ground that principles of natural justice had been violated while passing the impugned order. 5. Upon hearing the learned advocates and upon perusal of the impugned order, we find that intimation with regard to date of hearing was given to the learned advocate appearing for the petitioner telephonically. It is the case of respondent No. 3, as seen from the impugned order, that no body appeared at the time of hearing and, therefore, respondent No. 3 decided the revision petition ex parte. 6. An affidavit supporting the petition has been filed by the petitioner stating the fact that the learned advocate appearing for it had not received any telephonic communication with regard to the date of hearing and, therefore, learned advocate appearing for it did not appear before respondent No.3. 7. Be that as it may, the fact remains that the petitioner was not represented before respondent No. 3 when the revision petition was heard. 8. In the interest of justice, we quash and set aside the impugned order and at the request of the learned advocates, fix hearing before respondent No. 3 on 22-04-2009 at 11.00 AM. 9. Learned advocate appearing for the petitioner has submitted that he would not expect any special notice and would remain present before respondent No. 3 on 22-04-2009 at 11.00 AM. It has been further assured by him that adjournment shall not be prayed for on that date so that respondent No. 3 can decide the revision petition as soon as possible. 10. In view of the above order, the petition stands disposed of as allowed to the above extent with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 15th April, 2009. ks