IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 10180 of 2010 Dated: 29.4.2010 Between: M/s LARSCO Entertainment Pvt., Limited, having its registered office at Plot No.1155 Road No.54, Jubilee Hills, Hyderabad, rep., by its Manager Yugandhar Sahu. ..... PETITIONER AND Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. .....RESPONDENT The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 10180 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the assessment order dated 31.3.2010 passed by the 1st respondent. The main grievance of the petitioner is that the impugned order has been passed by the 1st respondent without giving any show cause notice and without giving any opportunity of hearing to the petitioner even though the impugned order goes to show that a notice was issued to the petitioner. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. In view of the submission of the learned counsel that the impugned order has been passed without issuing any show cause notice and without affording any opportunity of hearing to the petitioner and in the facts and circumstances of the case, without expressing any opinion on the merits of the case, we feel it just and proper to remand the matter to the respondent to pass assessment orders afresh after giving due opportunity of hearing to the petitioner. Accordingly, the order impugned herein is set aside and the respondent is directed to pass fresh assessment order after giving due opportunity of hearing to the petitioner. With the above direction, the writ petition is disposed of. No order as to costs. __________________________ Justice T. Meena Kumari _________________________ Justice Nooty Ramamohana Rao Date: 29th April, 2010 Nn/pnb. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :10180 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 29/04/2010