IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY NINETH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.24685 of 2008 Between: M/s. Tirumala Constructions Rep. by its Partner, Mr. D. Bhavan Kumar 1-5, Video Colony, Opp. Sai Baba Temple, Miapur, Chanda Nagar, Hyderabad. ..... PETITIONER AND The Commercial Tax Officer Madhapur Circle Hyderabad. .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the respondent in passing the two proceedings dated19-03-2008 for the assessment year 2004-2005 without even issuing show cause notice is in violation of principles of natural justice and rule of law and also barred by limitation and consequently set aside the proceedings of the respondent, dated 19-03-2008 as null and void. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.24685 of 2008 ORDER: (per the Hon’ble Sri Justice Goda Raghuram) The assessee challenged the two proceedings, both dated 19- 03-2008 passed by the respondent for the assessment year 2004-05 on the principal ground that these orders have been passed even without issuing a show-cause notice to it. Learned Special Standing Counsel for the Commercial Tax Department appearing for the respondent, on instructions, states that the allegation, regarding the assessment orders passed by the respondent without notice to the assessee, is borne out from the record. On this factual position, the two impugned orders, dated 19- 03-2008, passed by the respondent for the assessment year 2004-05 are unsustainable, require to be invalidated and are accordingly set aside. The orders shall however be treated as a show-cause notice to the petitioner-assessee and after receipt of objections/explanations from the petitioner, which shall be filed within three weeks from the date of receipt of a copy of this order, the respondent may proceed to pass orders of assessment afresh and in accordance with law. The writ petition is disposed of as above at the stage of admission. There shall be no order as to costs. ____________________ GODA RAGHURAM, J __________________ SANJAY KUMAR, J Date: 29-12-2008 Prv ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KBJ}