THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION Nos. 24516 and 24517 of 2011 Dated: 02-09-2011 Between M/s Vijaya Balaji Constructions (P) Ltd., rep. by its Managing Director Mr. A.L.Uday Shankar …Petitioner And The Deputy Commissioner (CT), Abids Division, Hyderabad and another …Respondent Common Order: (Per Hon’ble Sri Justice Goda Raghuram) The orders impugned herein are by the Commercial Tax Officer, Narayanaguda Circle, forwarding a demand to the petitioner for penal interest for the non-payment of tax amount due for the tax periods 2008-09 (W.P.No.24516 of 2011) and 2007-08 (W.P.No. 24517 of 2011) respectively. The substantive orders of assessment were set aside by this Court on the ground that the Commercial Tax Officer had no authorization to pass the orders of assessment, in view of the judgment of this Court in Balaji Flour Mills vs. The Commercial Tax Officer-II, Chittoor[1], followed in M/s Dekars Fire & Security Systems Pvt. Ltd. vs. the Deputy Commisioner (CT) (in W.P.No.16952 of 2011 and batch dated 14-7-2011). As the substantive orders of assessment have been quashed by this Court in W.P.No. 22118 of 2011, the impugned order levying penalty for belated payment of the tax determined in the substantive assessment, is misconceived. This position is conceded fairly by the learned Senior Counsel appearing for the Commercial Taxes. For the aforesaid reasons, the writ petitions are allowed as prayed for. There shall however be no order as to costs. ______________________ GODA RAGHURAM, J 2nd September, 2011 ______________________ N. RAVI SHANKAR, J GRR [1] 40 VST 150