HON’BLE SRI JUSTICE GODA RAGHURAM and HON’BLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION Nos.8007 and 8045 of 2009 COMMON ORDER:- (Per HON’BLE SRI JUSTICE GODA RAGHURAM) The two writ petitions are by the same petitioner substantively assailing assessment orders passed by the first respondent for the tax periods November 2007 to March 2008 and April 2008 to November 2008, both dated 12.03.2009; on the basis of the several contentions pleaded and urged for invalidation of these orders of assessment. 2. The petitioner inter alia asserts that the first respondent had no authority to consider and pass orders of assessment, as no authorisation was granted by the jurisdictional Deputy Commissioner, as required under Rule 59 of the Andhra Pradesh Value Added Tax Rules, 2005. It is also contended that this aspect is covered by the judgment of this Court in Balaji Flour Mills v. The Commercial Tax Officer, Chittoor[1]. 3. Sri Balaji Varma, learned Special Government Pleader for Commercial Taxes, fairly states that as the impugned order of assessment is in 2009; there was no authorisation granted to the first respondent by jurisdictional Deputy Commissioner to pass orders of assessment and that in view of the judgment of this Court in Balaji Flour Mills case (1 supra) the order of assessment cannot be sustained. 3. In view of the submission on behalf of the respondents and as the matter is squarely covered by the judgment in Balaji Flour Mills case (1 supra), the impugned orders of assessment dated 12.03.2009 passed by the first respondent for the tax periods November 2007 to March 2008 and April 2008 to November 2008 respectively, are quashed. In view of the assessment orders being invalidated on the point of jurisdiction, the other contentions urged in the writ petitions need not be considered. 4. The Writ Petitions are allowed as above after hearing the learned counsel for the writ petitioner Sri S.Dwarakanath and the learned Special Government Pleader for Commercial Taxes. There shall however be no order as to costs. ______________________ GODA RAGHURAM, J _____________________ N.RAVI SHANKAR,J 18th August 2011 CVRK [1] 40 VST 150