HON’BLE SRI JUSTICE GODA RAGHURAM and HON’BLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION No.1892 of 2009 ORDER:- (Per HON’BLE SRI JUSTICE GODA RAGHURAM) The final assessment order dated 24.12.2008 passed by the respondent for the year 2006-07 under the provisions of Central Sales Tax Act, 1956, is assailed principally on the ground that adequate opportunity was denied by the respondent to the petitioner to furnish the C, F & H forms covering a net turnover of Rs.9,10,81,900/-. 2. On 14.11.2008 the respondent issued a show cause notice intimating that as the petitioner has not filed any statutory forms or documentary evidence in support of its claim for concessional rate of tax @ 4% on the specified amount and on the other specified amounts relating to stock transfer and export sales, the respondent proposes to levy a higher rate of tax @ 10% on the entire turnover. 3. On 08.12.2008 the petitioner addressed the respondent stating that 7 Nos. of ‘F’ forms covering a net turnover of Rs.68,83,077/- are enclosed; that the petitioner is in the process of obtaining the balance declaration forms i.e. C, F & H forms and seeks time for furnishing the same. However, the respondent without either accepting or rejecting the petitioner’s plea for grant of further time, passed the impugned final assessment order. 4. It is specifically pleaded by the petitioner that subsequent to the impugned order the petitioner furnished the C, F & H forms and has challenged the assessment order by this writ petition, filed on 04.02.2009. 5. In the judgment dated 26.12.2005 in W.P.No.27049 of 2005 and in another judgment dated 20.07.2005 in W.P.No.15270 of 2005 this Court has held that where an authority does not accept or reject an application of a dealer for extension of time for passing an order of assessment and fails to communicate such decision prior to passing an assessment order natural justice is denied. 6. In view of the said judgment, the final assessment order dated 24.12.2008 passed by the respondent for the year 2006-07 is quashed. As the petitioner has already submitted the C, F & H forms it is open for the respondent to pass the order of assessment afresh duly considering the material on record, including the C, F & H forms furnished, in accordance with law. The writ petition is allowed as above after hearing Sri Shaik Jeelani Basha, the learned counsel for the petitioner, and Sri P.Balaji Varma, the learned Special Government Pleader for Commercial Taxes. No costs. ______________________ GODA RAGHURAM, J _____________________ N.RAVI SHANKAR,J 6th September 2011 CVRK