THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 15641 of 2009 Dated: 7-8-2009 Beetween: M/s G.S.R.Marketing Limited, O.U.Road, Hyderabad …Petitioner and Commercial Tax Officer, Mahankali Street Circle, Secunderabad and another …Respondents. ORAL ORDER: (Per GR, J) The order of assessment under the AP VAT Act, 2005 passed by the 1st respondent for the assessment year 2008-09 is assailed on the singular ground that the assessment was made without affording a reasonable opportunity to the petitioner to contest the proposed tax. The Managing Director of the petitioner company suffered a knee injury and was medically incapacitated to participate in the assessment process, during the period 16-6-2009 to 13-7-2009. A show-cause notice dated 18-6-2009 was served on the petitioner company on 20-6-2009. After expiry of 7 days from the date of receipt of the notice, the petitioner orally requested for a further time up to 9-7-2009 to lodge his objections. That request was accommodated and further time granted. Even thereafter, as the petitioner failed to file a response, the 1st respondent proceeded with the assessment and passed the impugned order of assessment determining the liability to tax at Rs.24,65,079/-. The medical certificate pertaining to the Managing Director of the petitioner company is filed, which discloses that he suffered a knee injury and was immobilised for the period referred to above. However, the conduct of the petitioner, a public limited company, in making an oral request for time does not commend the approbation of this Court. The fact is that the petitioner is denied a reasonable opportunity. In the totality of the facts and circumstances and with a view to grant the petitioner a reasonable opportunity to participate meaningfully in the assessment process, this Court considers it appropriate to set aside the order dated 8-7-2009 passed by the 1st respondent for the assessment year 2008-09 in respect of the petitioner company, on condition that the petitioner deposits an amount of Rs.10,000/- to the 1st respondent- Commercial Tax Department and on such deposit by the petitioner within three days from the date of receipt of a copy of this order, the 1st respondent shall fix a date for the de novo assessment pertaining to the year 2008-09 and intimate the same to the petitioner. The petitioner shall submit its objections, if any, to the notice proposing assessment, already received, within seven days from the date of receipt of a copy of this order. The learned counsel for the petitioner submits that the petitioner would not seek further time. The writ petition is disposed of as above. __________________________ GODA RAGHURAM, J _______________________________ RAMESH RANGANATHAN, J 7th August, 2009 Note: Issue copy by Monday. /B.O/ GRR