THE HON'BLE SRI JUSTICE B.PRAKASH RAO & THE HON’BLE SRI JUSTICE V.ESWARAIAH WRIT PEITITON No.14120 of 2011 DATED:18.5.2011 BETWEEN M/s.Bengal Chemicals and Poharmaceuticals Ltd. …PETITIONER AND The Commercial Tax Officer & others …RESPONDENTS. THE HON'BLE SRI JUSTICE B.PRAKASH RAO & THE HON’BLE SRI JUSTICE V.ESWARAIAH WRIT PEITITON No.14120 of 2011 ORDER: - (PER BPR J) The petitioner herein who sought to invoke the jurisdiction of this Court under Article 226 of the Constitution of India for issuance of a writ of mandamus, inter alia assails the notice of assessment of value added tax, dated 30.4.2011 issued under Rule 25 (5) of the APVAT Act 2005. Heard. The main thrust of the contention of the learned counsel for the petitioner is that the authorities who have issued the notice have no jurisdiction. Though several other contentions have been raised including the point of jurisdiction, we are of the view that since the impugned action is nothing but an out of a notice whereby the petitioner was called upon to submit the written objections within the stipulated time, there is no justification to entertain the writ petition. However, it is always open for the petitioner to raise before the authorities the contentions that have been raised before this Court. Having regard to the facts and circumstances of the case and having regard to the fact that the time for compliance of the notice has already been lapsed, time for filing written objections, is hereby extended for a further period of one (1) Week from today. Accordingly, this writ petition is disposed of . No order as to costs. _______________________ Justice B.PRAKASH RAO _______________________ Justice V.ESWARAIAH Date:18.5.2011 Gurc. THE HON'BLE SRI JUSTICE B.PRAKASH RAO & THE HON’BLE SRI JUSTICE V.ESWARAIAH WRIT PEITITON No.14120 of 2011 (ORDER OF THE DIVISION BENCH DELIVERED BY THE HONOURABLE SRI JUSTICE B.PRAKASH RAO) DATED:18.5.2011