HONOURABLE SRI JUSTICE GODA RAGHURAM AND HONOURABLE SRI JUSTICE B.N.RAO NALLA WRIT PETITION No.1080 of 2011 ORDER: (per the Hon’ble Sri Justice Goda Raghuram) The first respondent passed the order of assessment under Andhra Pradesh Value Added Tax Act, 2005, for the tax period 01.03.2009 to 31.08.2009 on 24.07.2010 and determined the undetermined output tax to an extent of Rs.9,40,887/-. This order is challenged on several grounds including that the first respondent was not authorized to pass an order of assessment as required under Rule 59(4) of Andhra Pradesh Value Added Tax Rules, 2005. After obtaining instructions from the respondents, Sri P.Balaji Varma, learned Standing Counsel for Commercial Tax, fairly conceded the position that the first respondent did not have the authorization to pass the order of assessment. Accordingly, and in the light of the liability declared, as reported in Balaji Flour Mills V. The Commercial Tax Officer-II, Chittoor[1], the order of assessment, dated 24.07.2010, passed by the first respondent is unsustainable and is accordingly quashed. The Writ Petition is accordingly allowed, at the stage of admission. No costs. ___________________________ JUSTICE GODA RAGHURAM _________________________ JUSTICE B.N.RAO NALLA 20th September 2011 dr [1] 45 VST 150