HON’BLE SRI JUSTICE GODA RAGHURAM AND HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P. No. 22532 of 2011 DATED: 17.08.2011 Between: M/s. Laqshya Hyderabad Airport Media Pvt. Ltd. .. Petitioner And 1. The Commercial Tax Officer, Hyderguda Circle 2. The Commercial Tax Officer, Basheerbagh Circle 3. The Deputy Commissioner (CT) .. Respondents O R D E R:- (Per Hon’ble Sri Justice Goda Raghuram) The 3rd respondent, on 08.07.2011, accorded composite authorization to the 2nd respondent for surprise inspection as well as to assess the petitioner, a dealer, under Section 21 read with Rule 25 of the A.P.V.A.T. Act, 2005 and A.P.V.A.T. Rules, 2005. The 2nd respondent, on the basis of the composite authorization, issued the impugned notice dated 26.07.2011 in FORM VAT 305-A proposing to assess the petitioner to tax under the provisions of the A.P.V.A.T. Act, 2005. A learned Division Bench of this Court in judgment dated 14.07.2011 in W.P. No.16952 of 2011 and batch and following the earlier judgment in Balaji Flour Mills v. The Commercial Tax Officer- II, Chittoor, Chittoor District[1] declared the principle and enunciated the ratio that authorization for audit of a V.A.T. dealer and authorization to undertake assessment pursuant to such audit are two distinct requirements, and the former alone would not suffice for undertaking the assessment and that only if the jurisdictional Deputy Commissioner issues separate orders authorizing assessment, officers can undertake assessment in accordance with law. In view of the above declaration of law in W.P. No. 16952 of 2011 and batch, dated 14.07.2011, the impugned show cause notice dated 26.07.2011 is unsustainable and is accordingly quashed. This however, does not prevent the properly authorized officer to issue a fresh notice for assessment in FORM VAT 305A in accordance with law. The writ petition is allowed as above after hearing the learned counsel for the petitioner Sri Bhaskar Reddy and the learned Standing Counsel for Commercial Taxes. No order as to costs. __________________ GODA RAGHURAM, J 17.08.2011 ___________________ N. RAVI SHANKAR, J bcj [1] (2011) VST 40 150 (A.P.)