THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE B.N.RAO NALLA W.P.No. 26955 of 2011. ORDER: (Per Goda Raghuram, J) The order of assessment dt. 30.8.2010 passed by the 1st respondent in VAT Form 305 for the assessment years 2008-09 and 2009-10 under the A.P. VAT Act 2005 is assailed inter alia on the ground that the 1st respondent was not duly authorised to pass the order of assessment under Rule 59(4) of the A.P. VAT Rules, 2005. Reliance is placed on the decision of a learned Division Bench of this Court in Sri Balaji Flour Mills. Vs. Commercial Tax Officer, Chittoor-II [ (2011) 40 VST 150]. The learned Special Government Pleader for Commercial Taxes on instructions fairly concedes that the 1st respondent was not duly authorised to pass the order of assessment. In view of the submission of the learned Government Pleader and in view of the law declared by this Court in the decision cited supra, the order of assessment passed by the 1st respondent dt. 30.8.2010 is set aside. However, it is open to the duly authorised officer or assessing authority to pass a fresh order of assessment after following the due process of law and in accordance with law. The writ petition is allowed as above. There shall be no order as to costs. ___________________________ GODA RAGHURAM, J ___________________________ B.N.RAO NALLA, J 28.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE B.N.RAO NALLA W.P.No. 26955 of 2011. Dt. 28.09.2011.