THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14066 of 2008 Dated:30.03.2011 Between: M/s.Esveeaar Distrilleries Private Limited. …Petitioner And The Assistant Commissioner, Large Tax Payer Unit Circle, Chittoor Division, Chittoor, And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14066 of 2008 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner is a dealer, under the Andhra Pradesh Value Added Tax Act, 2005 (the Act), on the rolls of the third respondent. For the period from 01.04.2005 to 31.03.2007 assessment was completed. Again, acting on the authorization of the jurisdictional Deputy Commissioner of Commercial Taxes, an audit was conducted by the first respondent on 19.11.2007. This ended in the impugned assessment proceedings dated 29.05.2008. Assailing the same, the petitioner filed the instant writ petition. The petitioner also challenged Section 67(4)(iii) of the Act as illegal and arbitrary. The first respondent filed counter affidavit opposing the writ petition. The Counsel for the petitioner and the Special Counsel for the Commercial Taxes, however, do not deny that the question of validity of Section 67(4)(iii) of the Act is no more res integra. A Division Bench of this Court to which one of us (Hon’ble Sri Justice Ramesh Ranganathan) is a member, decided the issue in M/s.Tirupati Chemicals v Deputy Commercial Tax Officer (W.P.Nos.1582 and 2119 of 2010, dated 25.11.2010) and upheld the same. In so far as the validity of the assessment order is concerned, inter alia, the petitioner has raised a plea that the authorization issued by the Deputy Commissioner for audit would not enable the first respondent to undertake the assessment. This is also covered by our judgment in M/s.Sri Balaji Flour Mills v Commercial Tax Officer (W.P.No.855 of 2008 and batch, dated 30.12.2010). Following the two decisions, this writ petition shall stand disposed of. The assessment order shall stand remitted to the Deputy Commissioner who shall pass appropriate orders authorizing assessment by the appropriate Assessing Officer. There shall be no order as to costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 30.03.2011 vs