THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14751 OF 2010 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) This Writ Petition is filed against the order passed by the Deputy Commissioner (CT), Charminar Division, Hyderabad dated 17.4.2010, in exercise of his powers of revision under Section 20(2) of the APGST Act, 1957, revising the order of the Commercial Tax Officer, Malakpet Circle dated 14.3.2008. The Commercial Tax Officer, Malakpet Circle, Hyderabad passed an assessment order dated 14.3.2008 aggrieved by which the petitioner preferred an appeal to the Appellate Deputy Commissioner (CT) who, by order dated 16.11.2009, set aside the order of the Commercial Tax Officer and remanded the matter back to the assessing authority to pass necessary consequential orders in accordance with the order passed in appeal. Thereafter the Commercial Tax Officer, by order dated 17.5.2010, passed a consequential order giving effect to the order of the Appellate Deputy Commissioner. The revisional authority had earlier issued a show cause notice on 7.3.2009, a copy of which was served on the petitioner on 12.3.2009. In response thereto the petitioner filed their objections dated 18.3.2009 and eventually the Deputy Commissioner (CT), by his order dated 17.04.2010, revised the assessment order dated 14.3.2008. Sri S. Krishna Murthy, Learned Counsel for the petitioner, would submit that, in as much as the order of the assessing authority dated 14.3.2008 had merged in the order of the Appellate Deputy Commissioner dated 16.11.2009, the order of the assessing authority dated 14.3.2008 ceased to exist thereafter, and as such the Deputy Commissioner (CT), Charminar Division could not have revised a non-existent order. Sri A.V. Krishna Koundinya, Learned Special Standing Counsel for Commercial Taxes, on instructions, would submit that the revisional order dated 17.04.2010 came to be passed as the revisional authority was unaware that the order of the assessing authority dated 14.3.2008 had merged in the order of the appellate authority dated 16.11.2009. As a non-existent order of assessment cannot be revised under Section 20(2) of the A.P.G.S.T. Act, the impugned order of revision passed by the Deputy Commissioner (CT), Charminar Division dated 17.4.2010 is quashed. It is made clear that this order shall not preclude the competent authority, if he so chooses, to revise the order of the Appellate Deputy Commissioner dated 16.11.2009. The Writ Petition is, accordingly, disposed of. No costs. ______________ V.V.S.RAO, J ____________________________ RAMESH RANGANATHAN,J Date: 03-08-2010 asp