IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY EIGHTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8435 of 2008 Between: M/s.Esveeaar Distilleries Private Limited,D.No.304-307 Renugunta, Kadapa Road, Karakambadi, Tirupathi, Chittoor District, rep.by its Director, Mr.Y.Srinivasulu Reddy. ...PETITIONER AND 1 The Assistant Commissioner, Commercial Taxes, Large Tax payer Unit Circle, Chittoor Division, Chittoor. 2 Government of Andhra Pradesh, rep.by its Special Chief Secretary, Revenue Department, Secretariat Buildings, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue writ of mandamus or any other appropriate writ or order or direction declaring: a. the action of the 1st respondent in passing the assessment proceedings dated 14.3.2008 for the period 1.4.2005 to 31.3.2007 is without jurisdiction as contemplated under sub section (4) of section 2 of the APVAT Act an assessing authority means any officer of the commercial taxes Department authorized by the Commissioner to make any assessment in such area or areas or the whole of the State of Andhra Pradesh b. Clause (iii) of Sub section (4) of section 67 of the APVAT Act as illegal, arbitrary, and ultra vires as it is virtually amounts to taking away of the valid statutory right of appeal against the impugned assessment order passed by the 1st respondent dated 14.3.2008 in view of the binding nature of the orders of the Advance Ruling Authority on all the officers other than the commissioner c. the action of the 1st respondent in passing the proceedings dated 14.3.2008 without even giving any opportunity of personal hearing though the petitioner has specifically sought for in the objections dated 7.3.2008 for the period 1.4.2005 to 31.3.2007 levying tax at 4% on the empty bottles holding that the petitioner purchased the same from the TOT dealers liable to tax under section 4(4) of the APVAR Act as arbitrary, contrary to the provisions of the Act and also the same is in violation of principles of natural justice and consequently set aside the same as null and void. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8435 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and Sri K.Raji Reddy, learned Special Government Pleader for Tax for the respondents. At their request, the Writ Petition itself is taken up for disposal at the admission stage. The petitioner filed this Writ Petition, inter alia, seeking Writ of Mandamus assailing the action of the first respondent in passing assessment proceedings dated 14.03.2008 for the period from 01.04.2005 to 31.03.2007 as without jurisdiction as contemplated under Sub-Section (4) of Section 2 of the APVAT Act and clause (iii) of Sub-Section (4) of Section 67 of the APVAT Act as illegal, arbitrary and ultra vires. The main reasons urged on behalf of the petitioner are that on 07.03.2008, apart from filing objections, he also sought personal hearing. In spite of the same, though the said objections are considered, no personal hearing has been given nor any enquiry has been conducted. Hence, the Writ Petition. Having heard on either side and on perusal of the material available on record, we are of the view that since the impugned order was passed without providing any opportunity to the petitioner, though the petitioner has made specific request by way of an application on 07.03.2008, the respondent can as well consider the matter afresh after giving such opportunity. Accordingly, the Writ Petition is allowed and the impugned order dated 14.03.2008 is set aside. To avoid any further delay, we direct the first respondent to hear the petitioner on 07.05.2008 and dispose of the application dated 07.03.2008 after considering the submissions and objections in accordance with law. No costs. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 28th April 2008 RRB