HON’BLE SRI JUSTICE SANJAY KUMAR W.P. No.16814 of 2010 Date: July 16, 2010 Between: M/s. Jayalakshmi Sea Foods Pvt. Ltd., Seesali, Kalla Mandal, West Godavari District, rep. by its Director, J. Mahinath. … Petitioner And 1. Government of Andhra Pradesh, rep. by the Secretary, Food and Agriculture Department, Secretariat, Hyderabad and 2 others. … Respondents * * * HON’BLE SRI JUSTICE SANJAY KUMAR W.P. No.16814 of 2010 ORDER: By order dated 26.6.2009 in W.P. No.19007 of 2004, this Court set aside the proceedings dated 13.3.2003 passed by the Agricultural Market Committee, Akividu, West Godavari District, and remitted the matter for fresh consideration to the said body. The petitioner-company was permitted to file books of account for the relevant Assessment Year in support of its plea before the Market Committee, without waiting for further notice, within a period of eight weeks from the date of receipt of a copy of the order. On receipt of such material, the Market Committee was directed to consider the same and pass appropriate orders by giving opportunity of hearing to the petitioner. This Court also left it open for the Market Committee to proceed with the inquiry and pass appropriate orders if no material was filed by the petitioner within the time stipulated. 2. It is the case of the petitioner that pursuant to the aforesaid order it approached the Agricultural Market Committee, Akividu, on 21.8.2009 with its books of account, but in view of the absence of the officer concerned it was constrained to leave the letter dated 21.8.2009 along with photocopies of its records. The letter dated 21.8.2009 placed on record indicates the stamp of the Market Committee evidencing receipt thereof. However, the photocopies of the records said to have been appended to the said letter do not bear such proof. While so, the Market Committee passed order dated 19.02.2010 confirming the earlier assessment order. Aggrieved thereby the petitioner company addressed letter dated 02.3.2010 to the Market Committee stating the aforesaid facts and seeking recall of the order dated 19.02.2010 and re-consideration of the assessment. 3. The Market Committee, on the other hand, issued notice dated 17.6.2010 directing the petitioner-company to pay the amount due along with penalty. Aggrieved by the assessment order dated 19.02.2010 and the consequential notice dated 17.6.2010 the present writ petition is filed. 4. Though it is contended by the learned Standing Counsel for the third respondent-Market Committee that the petitioner-company failed to produce the books of account as directed by this Court in the earlier round of litigation, the fact remains that the assessment was made once again by the Market Committee without considering the relevant material, i.e., the books of account and the records of the petitioner-company. Such was not the import of the direction given by this Court. It is no doubt true that there is no evidence of the petitioner having placed photocopies of the books of account and records before the Market Committee within the time stipulated by this Court in the earlier writ petition. 5 To avoid such eventuality, this writ petition is disposed of at the admission stage setting aside the assessment order dated 19.02.2010 and the consequential notice dated 17.6.2010 and directing the Agricultural Market Committee, Akividu, to address a notice to the petitioner-company stipulating the date and time for the production of its books of account, records and other supporting material and upon such production on the said day or in the event of the failure of the petitioner-company to comply, the Agricultural Market Committee, Akividu shall consider the matter afresh in its totality in accordance with law and pass fresh orders of assessment. In the event the petitioner-company produces the books of account and records on the stipulated day, the Agricultural Market Committee, Akividu shall give due opportunity of hearing to the petitioner- company before passing the orders of assessment. In the circumstances of the case there shall be no order as to costs. _____________________ Justice Sanjay Kumar Date: July 16, 2010. BSB