THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24822 of 2011. ORDER: (Per Goda Raghuram, J) Heard the learned Counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes. The order of the 1st respondent dt. 16.7.2011 in Appeal No.PV/85/2009-10 and the assessment order passed by the 2nd respondent dt. 19.6.2009 pertaining to the assessment years 2006-07, 2007-08 and 2008,09 under the A.P. VAT Act 2005 are challenged in this writ petition. The 2nd respondent who is allegedly not authorised for conducting audit and for passing of an order of assessment as required under Rule 59(4) of the A.P. VAT Rule, 2005 passed the assessment order dt. 19.6.2009. There-against the petitioner preferred an appeal to the 1st respondent which was dismissed by the order dt. 16.7.2011. Though in the substantive grounds of appeal, the contest to the assessment order was not on the ground of patent lack of jurisdiction of the 2nd respondent, it is stated that on the date of hearing of the appeal on 8.7.2011 additional grounds of appeal were filed by the authorised representative raising the point of jurisdiction. However, the appeal was dismissed. On instructions, the learned Special Government Pleader for Commercial Taxes states that no additional grounds of appeal raising the point of jurisdiction are available on record. It is however fairly conceded that the 2nd respondent was not duly authorised for passing an order of assessment. In view of the decision of a Division Bench of this Court in Sri Balaji Flour Mills vs. Commercial Tax Officer- II, Chittoor [(2011) 40 VST 150], the order of assessment passed by the 2nd respondent and confirmed by the 1st respondent by the orders dt. 19.6.2010 and 16.7.2011 cannot be sustained and are accordingly quashed. It is however open to the duly authorised or competent authority to pass a fresh order of assessment in accordance with law, after following the due process of law. The writ petition is allowed as above. There shall be no order as to costs. ________________________ GODA RAGHURAM, J _________________________ N.RAVI SHANKAR, J 08.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24822 of 2011. ORDER: (Per Goda Raghuram, J) Dt. 08.09.2011.