THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE B.N.RAO NALLA WRIT PETITION No. 12407 of 2010 Dated: 14-09-2011 Between M/s Frozen Delights, rep. by its Proprietor Sri Sunil Tilwani …Petitioner And Assistant Commissioner (CT-I) Enforcement Wing, Nampally, Hyderabad and others …Respondents Oral Order: (Per Hon’ble Sri Justice Goda Raghuram) The assessment order and levy of interest, dated 30-3-2010 passed by the 1st respondent and served on the petitioner on 11-5-2010 for the tax periods 2005-06 and 2006-07, under the provisions of the AP VAT Act, 2005 are assailed in this writ petition, inter alia, on the ground that the 1st respondent was not duly authorized to pass orders of assessment and the authorization was qua a joint authorization by the jurisdictional Deputy Commissioner, which was held impermissible and unsustainable in the judgment of a learned Division Bench of this Court in M/s Dekars Fire and Security Systems Pvt. Ltd v. The Deputy Commissioner (CT), Secunderabad Division, Hyderabad and others[1]. This position is not contested and in fact is fairly conceded by the learned Special Government Pleader for Commercial Taxes Sri Balaji Varma. For the aforesaid reasons, the impugned assessment and interest order dated 30-3-2010 passed by the 1st respondent is set aside. It is however, open to the competent and duly authorized Assessing Officer to issue revised orders of assessment and interest as applicable and in accordance with law, after following the due process of law. There shall be no order as to costs. ______________________ GODA RAGHURAM, J 14th September, 2011 ______________________ B.N.RAO NALLA, J GRR [1] APTTR 2011 Vol.XIX-II 77