IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY NINETH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.27744 of 2008 Between: M/s.Chloride International Limited Plot No.98 106&107 1st Floor Tadbund X Road Secunderabad Rep.by its Branch Accountant Mrs Geetha Vani ..... PETITIONER AND 1 The Commercial Tax Officer Khairatabad Circle Hyderabad 2 Assistant Commissioner(CT) Intel Punjagutta Division,Hyderabad .....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 or direction more particuarly one in the nature of writ of Mandamus declaring the impugned order dt 23-9-2008 passed by the 1st respondent for assessment year 2005-20069(CST) as illegal unjutified and contrary to the provisions of law and violative of principle of natural justice and pass Counsel for the Petitioner:MR.J.V.RAO Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.27744 of 2008 ORDER: (per the Hon’ble Sri Justice Goda Raghuram) Heard the learned counsel for the petitioner and the learned Standing Counsel for Commercial Taxes for the respondents. What is impeached in this writ petition is the order of the 1st respondent, dated 23-09-2008, whereby for the assessment year 2005- 06, under the CST Act, 1956, the 1st respondent assessed the liability of the petitioner at Rs.38,46,150/- after recording the tax paid at Rs.1,23,077/- and spelt out the balance due at Rs.37,23,073/-. The petitioner is a registered dealer under the rolls of the 1st respondent and for the assessment year 2005-06 filed returns before the 1st respondent setting out the turnover and paid the taxes thereon. The 2nd respondent issued a show cause notice, dated 14-07-2008 proposing to finalise the assessment and eventually by the order, dated 19-08-2008 passed the assessment demanding an amount of Rs.12,58,429/-. The petitioner filed an appeal before the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad, aggrieved by the assessment order, dated 19-08-2008 of the 2nd respondent. This appeal is stated to be pending. While so, the 1st respondent issued a notice, dated 11-08-2008 (served on the petitioner on 23-08-2008), proposing to finalise the assessment for the same year and even before the petitioner could submit a reply thereto, passed the impugned order of assessment, dated 23-09-2008, even though an order of assessment for the year 2005-06 was already passed by the 2nd respondent on 19- 08-2008, where against, the petitioner had preferred an appeal to the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. In the facts and circumstances of the case, which are not disputed by the learned Special Standing Counsel for the respondents, appearing on instructions, the impugned second order of assessment passed by the 1st respondent, dated 23-09-2008, cannot be sustained and is accordingly quashed. The writ petition is allowed. There shall however be no order as to costs. ____________________ GODA RAGHURAM, J __________________ SANJAY KUMAR, J Date: 29-12-2008 Prv ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{BMR}