HONOURABLE SRI JUSTICE B.PRAKASH RAO AND HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.11297 and 11318 of 2010 COMMON ORDER: (per Honourable Sri Justice Ramesh Ranganathan) These two writ petitions are filed by the same assessee questioning the assessment order of the first respondent dated 31.03.2010. The petitioner is an assessee on the rolls of the first respondent. For the assessment year 2006-07, a show cause notice was issued by the fourth respondent proposing to levy tax on interstate sale transactions in the absence of declaration forms being filed. In reply to the show cause notice, the petitioner filed certain C-forms and requested time to file the balance C-forms. Pursuant thereto, another show cause notice was issued by the first respondent, based on the declaration forms filed by the petitioner, proposing to levy tax on the balance of the interstate sale transactions. The petitioner filed their reply thereto raising several contentions. They also requested that the C-forms be returned to enable them to cure the defects and submit the C- forms afresh. The assessing authority refused to return the C- forms on the ground that the fresh C-forms were not filed and the old C-forms, which were found defective, were part of the record of the show cause notice. Sri M.V.J.Kumar, Learned Counsel for the petitioner, would submit that in the absence of the defective C-forms being returned, the petitioner would not be in a position to cure the defects therein and submit proper C-forms afresh. We find merit in the said contention. We, accordingly, direct the first respondent to return the defective C-forms, under proper acknowledgment to the petitioner herein to enable them to file C- forms afresh, within a period of two weeks from the date of receipt of a copy of this order. While several other grounds are raised in challenge to the assessment order, we do not propose to examine them since the petitioner ought to have raised all this in an appeal under the A.P. General Sales Tax Act. Leaving it open to the petitioner to avail such other remedies as are available to them in law, the Writ Petitions are, accordingly, disposed of directing the first respondent to return the defective C-forms to the petitioner within a period of two weeks from the date of receipt of a copy of this order. However, in the circumstances, without costs. B.PRAKASH RAO,J RAMESH RANGANATHAN,J Date:05.07.2010 Usd/ktl