THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI RAMESH RANGANATHAN WRIT PETITION No.2505 of 2009 September 07, 2010 Between: M/s.Marble Estate (India) Limited, Hyderabad Represented by its Managing Director, Mr.Giri Polishetty … Petiti AND The Commercial Tax Officer, Hydernagar Circle, Hyderabad And another ... Respon THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI RAMESH RANGANATHAN WRIT PETITION No.2505 of 2009 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The petitioner was a dealer registered under Andhra Pradesh General S Tax Act, 1957 (the Act), and an assessee on the file of the second respondent the assessment year 2002-2003, the petitioner was assessed by the se respondent to tax on 30.6.2003, and a sum of Rs.1,51,558/- was determine their tax liability. The said order of the assessing authority dated 30.6.2003 sought to be re-assessed under Section 14(4), and revised under Section 20 Act. The limitation for re-assessment under Section 14(4)(a) of the Act is years. Likewise, the limitation for revision is also four years. While the revised show cause notice was issued on 06.10.2006, a co which was received by the petitioner on 07.10.2006, the revised assessment was passed on 01.1.2009, which is more than 5½ years after the assessment dated 30.6.2003. The impugned order is, therefore, barred by limitation. Thi is not seriously disputed by Mr.P.Balaji Verma, learned Standing Couns Commercial Taxes. As the period of limitation prescribed both for re-assessment under Se 14(4) of the Act, and for revision under Section 20 of the Act, is only four year impugned order dated 01.1.2009 passed more than 5½ years after the assess order was passed, is barred by limitation. The impugned order is, ther quashed. The writ petition is, accordingly, allowed. No costs. ____________ (V.V.S. RA __________________________ (RAMESH RANGANATHA September 07, 2010 YS