IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 4781 of 2008 Between: M/s.A.Sudhakar&CO Door No.10-15-52 B,Rammurthy Peta Kavali Nellore Dist A.P.a firm rep.by its Managing Partner Sri A.Sudhakar Rao ..... PETITIONER AND 1 The Deputy Commissioner(C.T) R.R Street Trunk Road,Nellore Dist 2 The Commerical Tax Officer Rammurthypeta,Kavali Nellore Dist A.P .....RESPONDENTS 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 to issue an appropriate writ, order or direction more particularly in the nature of Mandamus holding that the impugned Revision order passed by the 1st Respondent in Rv.No.37/06- 07/A6/G.I.No.12651/03-4,dt.9-1-2008 revising the Assessment order passed by the Second Respondent for the Assessment Year 2003-04 APGST as illegal and consequently set aside the same and direct the 1st respondent to pass fresh orders after giving reasonable opportunity to the petitioner.. Counsel for the Petitioner:MR.G.NARENDRA CHETTY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following ORDER: ( Per BPR.J.) Heard the learned Counsel appearing on behalf of the petitioner and the learned Government Pleader for Commercial Taxes, appearing on behalf of the respondents. At their request, the Writ Petition is taken up for final disposal at the admission stage itself. The petitioner, a registered dealer under the A.P. General Sales Tax Act, 1957, has filed this Writ Petition seeking Writ of Mandamus to declare the revised order dated 9-1-2008 passed in proceedings Rv.No.37/06-07/A6/G.I.No.12651/03-04 by the first respondent, revising the assessment order passed by the second respondent for the assessment year 2002-2003 as illegal and arbitrary. It appears, the first respondent in exercise of suo motu powers of revision under Section 20(2) of the A.P. General Sales Tax Act, 1957, issued show cause notice dated 7-6-2006 proposing to revise the assessment order passed by the second respondent on the ground that certain irregularities were noticed in the same. Subsequently, the first respondent issued a revised show cause notice on 21-11-2007 and the same was served on one of the family members of the petitioner on 20-12-2007 through courier. In the said show cause notice, the petitioner was asked to submit explanation to the same within the time stipulated therein. It is the case of the petitioner that as the revised show cause notice dated 21-11-2007 was served on him only on 20-12-2007, he could not file explanation before 9-1-2008, on which date the first respondent had passed the impugned order. It is the grievance of the petitioner that the petitioner has not given ample opportunity to file objections to the said show cause notice and to contest the claim. Having regard to the fact that though the revised show cause notice was served on the petitioner and as the petitioner has no ample opportunity to submit explanation to the said show cause notice, we deem it appropriate that the petitioner should be given an opportunity to contest the claim. In that view of the matter, the impugned revision order dated 9-1-2008 is set aside and the petitioner is permitted to file his objections to the revised show cause notice dated 21-11-2007 within a period of two weeks from to day. If the petitioner files objections as directed above, the first respondent shall consider the same and pass appropriate orders on merits. The petitioner shall deposit half of the disputed tax within a period of three weeks from today. In default, it is open for the respondents to take steps in accordance with law for the collection of disputed tax from the petitioner.. The Writ Petition is allowed to the extent indicated above. No order as to costs. ---------------------------- JUSTICE B.PRAKASH RAO ---------------------------------------- JUSTICE C.Y.SOMAYAJULU DATED, 7TH MARCH, 2008. Note: CC in a week (BO) .MSNR.