THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.27866 of 2010 January 21, 2011 Between: M/s.Thyssen Krupp Elevator (India) Pvt. Ltd., Secunderabad Represented by its Operations Manager-A.P., Raja M maiya, S/o.Harikishan maiya, … Petiti And The Commercial Tax Officer (Audit), Abids Division, Hyderabad and others ... Respond THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.27866 of 2010 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The assessment order dated 29.9.2010 passed by the first responde assailed, inter alia, on the ground that there is violation of principles of na justice and contravention of Rule 25(5) of the Andhra Pradesh Value Added Rules, 2005. There is some controversy as to whether the petition representation dated 09.9.2010 seeking some time for production of book accounts has been received by the Commercial Tax Officer or any of authorized ministerial assistants. The Deputy Commissioner, Abids Divis and the first respondent, namely, the Commercial Tax Officer, Abids Circle, h filed affidavits. These contain glaring inconsistencies with regard to the rele fact in issue. To make the long story short and to give a quietus, this Court having fo that the office orders passed by the Deputy Commissioner assigning var duties to respective ministerial staff are never communicated to the assessee the people who deal with the department, we express our opinion that there i of scope for reform and rectification. The first respondent conceded before us for giving one more opportuni the petitioner. Accordingly, we set aside the impugned assessment o dated 29.9.2010. The matter stands remitted to the first respondent. petitioner is given ten days time to approach the first respondent with necessary books of accounts. The first respondent shall then hear the petiti or his representative and pass necessary order duly communicating a copy o same to the petitioner. The writ petition is, accordingly, disposed of. No costs. ____________ (V.V.S.RAO ___________________________ (RAMESH RANGANATHAN January 21, 2011 NOTE: Dispatch order copy today. (By order) YS