THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE B.N.RAO NALLA WRIT PETITION No. 25612 of 2011 Dated: 14-09-2011 Between M/s Hardcase Engineering Works Pvt. Ltd. rep. by its Manager (Acounts) Mr. M.S.Sridhar …Petitioner And The Deputy Commercial Tax Officer, General Bazar, Abids, Hydeerabad and others …Respondents Oral Order: (Per Hon’ble Sri Justice Goda Raghuram) The order of assessment in Form VAT 305 dated 09-09-2011 passed by the 1st respondent for the assessment years 2008-09 and 2011-12 (up to June, 2011), under the provisions of the AP VAT Act, 2005 is assailed as unsustainable on account of the absence of due authorization to the 1st respondent to pass the orders of assessment. Reliance is placed on the judgment of a learned Division Bench of this Court in Balaji Flour Mills v. The Commercial Tax Officer-II, Chittoor[1]. That the 1st respondent was not duly authorized is fact fairly conceded by the learned Special Government Pleader for Commercial Taxes Sri Balaji Varma. In the aforesaid circumstances and in view of the law declared in Balaji Flour Mills’s case (supra) the impugned order of assessment dated 09-09-2011 passed by the 1st respondent, is quashed. It is however open to the competent and duly authorized Assessing Officer to pass a fresh order of assessment, in accordance with law. The writ petition is accordingly disposed of at the stage of admission. There shall be no order as to costs. ______________________ GODA RAGHURAM, J 14th September, 2011 ______________________ B.N.RAO NALLA, J GRR [1] 45 VST 150