THE HON’BLE SRI JUSTICE B PRAKASH RAO AND THE HON’BLE SRI JUSTICE G CHANDRAIAH WRIT PETITION NO. 5772 OF 2010 ORDER: (Per Sri B Prakash Rao,J) Heard Mr K Durga Prasad, learned counsel appearing for petitioner and learned Government Pleader for Commercial Taxes and at their request, the main writ petition is taken up for disposal. The petitioner herein is running a canteen in a cinema theatre, files this writ petition interalia seeking to assail the correctness of the impugned notice dated 16.3.2009 and consequential proceedings dated 9.2.2010 in a format of garnishee, which is issued to M/s.Union Bank of India, Hyderabad, as illegal. The main grievance of the petitioner is to the effect that even though under the impugned proceedings dated 16.3.2009, the assessment was sought to be done, which is quite arbitrary and without any basis. The said notice is passed based upon a report, which is not furnished to the petitioner, hence, it was not aware of the contents thereof and also the method or mode of assessment while coming to such conclusion at a far higher rates, which is quite contrary to the ground reality. Subsequently, in pursuance of the very same order, garnishee orders have been issued to the bank, hence, the present writ petition. After hearing the counsel on either side and on perusal of the material we are of the view that having regard to the fact that the impugned proceedings are admittedly issued without any prior notice or conducting enquiry and further it is also clear from the record that the report in pursuance of which the said proceedings were issued, copy of which has not been furnished to the petitioner, hence, the petitioner had absolutely no opportunity to contest the correctness of the statements or the figures shown thereunder, before fixing the liability. Hence, we are of the considered view that reasonable opportunity should be given to the petitioner, as it squarely hits the basic cannons of principles of natural justice and it is too late to say that any proceedings or orders imposing any liability as such can be upheld, where it is in the teeth of such principles. Accordingly, the impugned orders are set aside and the writ petition is allowed permitting the petitioner to file a detailed representation/explanation pointing out all the details within a period of two weeks from today, treating the impugned orders dated 16.3.2009 as a show cause notice. The respondents are directed to furnish copy of the report based upon which the impugned orders are passed and after considering the representation/explanation to be submitted by the petitioner and after holding a due enquiry affording reasonable opportunity to the petitioner, pass final orders in accordance with law. In the result, the writ petition is allowed. No costs. __________________ B PRAKASH RAO,J _________________ G CHANDRAIAH ,J DATE: 15.3.2010 TVK Note: Issue copy in 2 days B/o THE HON’BLE SRI JUSTICE B PRAKASH RAO AND THE HON’BLE SRI JUSTICE G CHANDRAIAH WRIT PETITION NO. 5772 OF 2010 DATE: 15.3.2010