THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.947 OF 2010 Dated:28.04.2011 Between: M/s.Sri Lakshmi Aditya Students Hostel, Having its Office at 2-23-1, Sarada Devi Street, Srinagar, Kakinada, East Godavari District, Represented by its authorized signatory, S.V.Narayana, S/o.Nancharaiah, Aged 39 years, resident of Kakinada .. Petitioner And The Commercial Tax Officer, Kakinada Circle, 10-355, Ramanayyapeta, Kakinada and others .. Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.947 OF 2010 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner, a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 (the VAT Act, for brevity), is an assessee on the rolls of the first respondent. His regular assessment was completed and on the purported exercise of the authority given by the third respondent, the second respondent conducted audit/inspection of the petitioner’s premises. This resulted in an assessment order dated 09.06.2009. Aggrieved thereby the petitioner preferred an appeal before the Appellate Deputy Commissioner (ADC), which is pending. In spite of the same, the present writ petition is filed challenging the vires of Rule 59(4) of the Andhra Pradesh Value Added Tax Rules, 2005. The counsel for the petitioner placed strong reliance on our judgment in Balaji Flour Mills v. Commercial Tax Officer-II, Chittoor, Chittoor District[1] to contend that the authorization to second respondent was only for the purpose of audit and the same does not empower the second respondent to undertake assessment for the relevant period. However as the petitioner chose to file appeal before the ADC, we are not inclined to exercise the discretion. However, we give liberty to the petitioner to raise such plea before the ADC to sustain his appeal. The writ petition, with the above observations, is dismissed. There shall be no order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 28.04.2011 KH [1] W.P.No.855 of 2008 and batch, Dated 30.12.2010