IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTH DAY OF JULY TWO THOUSAND AND NINE PRESENT HON'BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.9474 of 2009 Between: Sneha Vinyl Products Pvt. Ltd., Industrial Development Area, Renigunta, Tirupati, Represented by its Executive Director, J.V.V. Durga Prasad. ...Petitioner And The Commercial Tax Officer, Tirupathi-II Circle, Tirupathi. ...Respondent 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 an appropriate writ, order or direction more particularly in the nature of Writ of Mandamus declaring the order of assessment dated 30.3.2009 passed by the respondent herein, void and non-est and set aside the same. Counsel for the petitioner : Sri S.R. Ashok, Senior Advocate assisted by Sri S. Chakrapani. Counsel for the respondent : Government Pleader for Commercial Taxes The Court made the following: ORDER: (Per Sri Anil R. Dave, C.J.) 1) Rule. Service of rule is waived by the learned Government Pleader for Commercial Taxes. 2) At the request of the learned Advocates, the petition is finally heard today. 3) The petitioner has been aggrieved by an order dated 30th March, 2009 passed by the respondent. 4) It has been submitted by the learned Advocate for the petitioner that the impugned order was passed without giving proper opportunity of being heard to the petitioner because reasons not given in the show cause notice were considered and relied upon at the time of passing the final order. 5) Looking to the facts of the case and upon hearing the learned Advocates, we are satisfied that the grievance ventilated in the petition is correct and, therefore, we quash the impugned order. 6) The learned Advocates agree that the impugned order be treated as a show cause notice and the petitioner shall file its comprehensive reply before the respondent on or before 20th July, 2009, so that the respondent can hear the petitioner on 27th July, 2009 and take a final decision in accordance with law after considering the reply which might be filed by the petitioner. 7) The learned Advocate for the petitioner has submitted that the petitioner need not be put to any further notice. 8) In view of the above, it is directed that the petitioner shall file its reply before 20th July, 2009 and the respondent shall hear the petitioner on 27th July, 2009 at 11.00 a.m. and take a final decision. 9) In view of the above direction, the petition is disposed of as allowed with no order as to costs. ANIL R. DAVE, C.J. 6th July, 2009 RAMESH RANGANATHAN, J. ..... REGISTRAR Note: Copy within three days. (BO) To 1. The Commercial Tax Officer, Tirupathi-II Circle, Tirupathi. 2. Two copies to the Govt. Pleader for Commercial Taxes, High Court Buildings, Hyderabad (OUT). 3. Two CD copies. ARS