THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION Nos.26503, 26504, 26004, 26028 OF 2011 DATED:22-12-2011 Between: M/s. Maddu Gopala Krishna, D.No.1-4, Nimmalagudem Village, Buttiagudem Mandal, West Godavari District, rep., by Proprietor Sri M. Gopala Krishna and others … Petitioners And The Deputy Commercial Tax Officer – I, Nidadavole, West Godavari District and another … Respondents THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION Nos.26503, 26504, 26004, 26028 OF 2011 COMMON ORDER: (per the Hon’ble the Chief Justice Shri Madan B. Lokur) 1. Since the issue involved in all these writ petitions is one and the same, they are disposed of by this common order. 2. The grievance of the petitioners is that the Audit Officer of the Commercial Tax Department was authorized only to audit and assess a dealer registered under the Andhra Pradesh Value Added Tax Act, 2005. This was by an authorization dated 04-06-2011. 3. It is admitted by learned counsel for the parties that in view of a judgment delivered by this Court in Writ Petition No. 16592 of 2011 and batch (M/s. Dekars Fires & Security Systems Pvt. Ltd., vs. The Deputy Commissioner (CT) and others) decided on 14-07-2011, such a composite order is not sustainable. 4. In view of the above, the assessment orders dated 15-06-2011 and the penalty orders dated 22-08-2011 passed by the Deputy Commercial Tax Officer are set aside. 5. Liberty is however granted to the respondents to pass fresh assesment orders in accordance with law. 6. The writ petitions are accordingly disposed of. 7. The miscellaneous applications are also disposed of. MADAN B. LOKUR, CJ SANJAY KUMAR, J 22-12-2011 ks