IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWELVTH DAY OF SEPTEMBER TWO THOUSAND AND ELEVEN PRESENT THE HONOURABLE SRI JUSTICE GODA RAGHURAM & THE HONOURABLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No.2531 of 2011 Between: M/s.Escorts Limited, Secunderabad ..... PETITIONER AND The Assistant Commissioner (CT), VAT Management-II, Begumpet Division, Hyderabad and 2 others .....RESPONDENTS THE HONOURABLE SRI JUSTICE GODA RAGHURAM & THE HONOURABLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No.2531 of 2011 ORDER: Order dated 13.05.2010 passed by the 2nd respondent/appellate authority enhancing the penalty levied and imposed by the 1st respondent is assailed on several grounds, inter alia on the substantive ground that the enhancement is made without notice or opportunity to the petitioner. That no notice or opportunity was given or afforded to the petitioner by the 2nd respondent before the impugned appellate order dated 13.05.2010 imposing the penalty was passed; and the consequential order dated 10.01.2011 was passed by the 3rd respondent, is not contested and in fact, is fairly conceded by the Special Government Pleader for Commercial Taxes. In the aforesaid circumstances, the order dated 13.05.2010 passed by the 2nd respondent in appeal No.BV/20/2008-09 and the consequent order dated 10.01.2011 passed by the 3rd respondent require to be set aside and are accordingly set aside. It is, however, open to the 2nd respondent to pass appropriate orders, after following due process of law and in accordance with law. The writ petition is accordingly allowed. In the circumstances, there shall be no order as to costs. ______________________ GODA RAGHURAM,J ____________________ N.RAVI SHANKAR,J Dated:12.09.2011 Dsr