THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P. No.1933 of 2009 02-09-2009 BETWEEN; M/s TATA Projects Limited, rep. by its General Manager K.S.Krishnan ...Petitioner vs. The Commissioner of Commercial Taxes, Hyderabad and another ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P. 1933 OF 2009 ORAL ORDER: (Per GR,J) A rectification order passed by the 1st respondent in purported exercise of powers under Rule 50(1) of the APGST Rules,1957 in respect of the assessment year 2001-02, is impeached in this writ petition. The order of assessment was passed on 13-10-2004 and the revisional authority revised the order on 14-11-2008. Thereagainst, the petitioner preferred an appeal to the APSTAT. On 15-11-2008, the 1st respondent-assessing authority raised a demand of Rs.78,28,649/- on the basis of the revisional order and again by the impugned order dated 15-12-2008 passed a rectification order enhancing the liability to tax Rs.90,94,183/- from the amount of Rs.78,28,649/-, earlier enumerated but without notice to the petitioner as required by the proviso to Rule 50(1) of the APGST Rules,1957. That no such notice was issued to the petitioner is admitted in the counter-affidavit filed by the 1st respondent. In the circumstances above the impugned rectification order cannot be sustained and is accordingly quashed. The order however contains adequate particulars as to constitute information to the petitioner, of the proposal to exercise the power of rectification and shall be deemed to be a notice within the meaning of the proviso to Rule 50(1) of the Rules. The petitioner may submit his response treating the order dated 15-12-2008 as a notice, within two (2) weeks from the date of receipt of a copy of this Order. On receipt of such response within the time stipulated, the respondents shall be at liberty to pass an order afresh. The writ petition is disposed of as above. No costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 2nd SEPTEMBER, 2009. Note: Issue CC As soon as Possible. (B/O) TSNR