IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWELFTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION NO : 25 of 2009 Between: M/s. Mahindra & Mahindra Ltd., Automotive Sector, Mahindra Nagar, Zaheerabad, Medak District, A.P., rep. by its General Manager (Accounts) A. Kameswara Rao. ..... PETITIONER AND 1 The Assistant Commissioner (CT), Begumpet Division, Hyderabad. 2 The Commissioner of Commercial Taxes, Government of Andhra Pradesh, Hyderabad. 3 Government of Andhra Pradesh, rep. by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein the High Court will be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus:- a) declaring the action of the 1st respondent in passing the impugned assessment order dated 18.12.2008 treating the turnover of branch transfers as Inter-State sales for the assessment year 2007-2008 under the CST Act as illegal, arbitrary, high handed, without authority of law and jurisdiction and contrary to the principles of natural justice and set aside the same and declare that the petitioner is entitled for exemption on the disputed turnover representing export sales under Section 5(1), stock transfers in terms of Section 6A and entitled for concessional rate of tax on the turnover of interstate sales covered by declarations in Form C under Section 8(4) of the CST Act and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case; b) declare that prescription of time limit under Rule 12(7) of CST (R&T) Rules for filing the declarations in Form-C and F as invalid and ultra virus since neither Section 6A nor Section 8 of CST Act prescribes any time limit for filing the declarations and declare that the time of three months prescribed under Rule 12(7) of CST (R&T) Rules has to be construed as director and not mandatory Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (per Sri V. Eswaraiah, J) The petitioner questions order dated 18-12-2008 in passing final assessment order for the year 2007-08 by the Assistant Commissioner (CT), Begumpet Division, Hyderabad, the 1st respondent herein in proceedings TIN No. 28050160372/2007-08/CST, under the Central Sales Tax Act, 1956. Learned counsel for the petitioner submits that the impugned order has been passed assessing the amount payable by the petitioner as Rs.65,57,59,433/- without affording any opportunity to it. It is also submitted that no opportunity has been given to the petitioner for filing the ‘C’ Form and ‘F’ Form and the same have been filed by the petitioner on 02-01-2009 before the 1st respondent. If that be so, we are of the opinion that instead of relegating the petitioner to avail the remedy of appeal, it is just and proper to give it an opportunity before the 1st respondent so as to enable the 1st respondent to peruse the ‘C’ Form and the ‘F’ Form and pass appropriate orders. Accordingly, the impugned order dated 18-12-2008 is directed to be treated as a show cause notice and the petitioner is directed to file its objections within two weeks from today. On filing such objections, the 1st respondent is directed to pass appropriate orders in accordance with law within two weeks thereafter. It is needless to say that it is open to the petitioner to raise all the pleas available to it under law. The writ petition is accordingly disposed of. D.S.R. VARMA, J V. ESWARAIAH, J ks 12-01-2009