THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.20494 of 2009 Dated:03.12.2010 Between: M/s.Vasavi Engineering Industries. ...Petitioner And The Commercial Tax Officer, And another. ...Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.20494 of 2009 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) The relief sought for in this writ petition is to declare the Rule 59(4) of the Andhra Pradesh Value Added Tax Rules, 2005 (the Rules), facilitating the Deputy Commissioner of the division to authorize the Officers of other circles other than the territorial jurisdictional assessing authorities for audit and assessment of the dealers, in the absence of any specific authorization by the Commissioner of Commercial Taxes as illegal and without jurisdiction, and ultra vires Section 2(4) of the Andhra Pradesh Value Added Tax Act, 2005 (the Act). A direction is also sought to set aside the impugned order of assessment dated 24.06.2009 issued by the Commercial Tax Officer, Balanagar Circle, levying tax, penalty and interest without any notice for penalty and interest and also levying tax in excess of 4% without cancellation of the permission issued by the Commercial Tax Officer, Jeedimetla Circle, Hyderabad, in favour of the petitioner to pay composite works contract tax at 4% in terms of Section 4(7)(b) of the Act read with Rule 17(2) of the Rules. Both Sri M.V.J.K.Kumar, learned Counsel for the petitioner, and Sri Balaji Varma, learned Standing Counsel for the Commercial Tax Department, agree that the subject matter of this writ petition is covered by an order of this Court in W.P.No.24378 of 2009 and batch, dated 01.10.2010. Following the aforesaid judgment, this writ petition is also disposed of in accordance with and in terms of the aforesaid said judgment. _______________ (V.V.S.RAO, J) _______________________________ (RAMESH RANGANATHAN, J) 03.12.2010 vs