THE HON’BLE SMT. JUSTICE T.MEENA KUMARI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO.5969 OF 2010 DATED 29TH MARCH, 2010 BETWEEN Sri Lakshmi Srinivasa Paints, Rep. by its Proprietor, M.K.Anjaneyulu, S/o Venkateswarlu, Hindu, Aged about 37 Years, D.No.14-4-4/73, Rangamannarpet, Palakol, W.G.District. … Petitioner And Deputy Commissioner of Taxes, Vijayawada. And Another. … Respondents THE HON’BLE SMT. JUSTICE T.MEENA KUMARI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO.5969 OF 2010 ORDER: (Per TMK,J) This writ petition is filed questioning the Urgent Notices dated 27.01.2010 and 25.02.2010 issued by the second respondent, whereby the petitioner was directed to pay a sum of Rs.5,29,794/- towards VAT, on the ground that no assessment order has been passed before issuing the said Notices. It is the case of the petitioner that in response to Urgent Notice dated 27.01.2010, detailed explanation dated 09.02.2010 was submitted by it but without considering the same, Urgent Notice dated 25.02.2010 was issued directing it to pay a sum of Rs.5,29,794/- which, according to it, are ex facie illegal and arbitrary. Heard the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax and perused the material available on record. The learned counsel for the petitioner submitted that both the Urgent Notices were issued without affording an opportunity to the petitioner and that had an opportunity been given to the petitioner before issuing the same, the petitioner would have been in a position to explain as to why it need not pay VAT penalty as claimed in both the Urgent Notice. He therefore prayed that the same may be held to be illegal and arbitrary. The learned Government Pleader for Commercial Tax submitted that as a matter of fact both the Urgent Notices were issued in this case without passing an assessment order. Under the above circumstances, both the Urgent Notices under challenge are set aside and the matter is remitted to the second respondent to pass appropriate orders after affording an opportunity to the petitioner in accordance with law. With the above observation, the writ petition is disposed of at the stage of admission. No costs. _____________________________ SMT. T.MEENA KUMARI, J. ________________________________ NOOTY RAMAMOHANA RAO, J. 29TH MARCH, 2010. VGSR/PGS