IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FOURTEENTH DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE G.CHANDRAIAH and THE HON'BLE MR JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 10759 of 2008 Between: M/s. Shaw Wallace & Company Limited, Secunderabad, rep by its Authorized Signatory Mr. Uday Gadkari. ..... PETITIONER AND Commercial Tax officer, General Bazar Circle, Secunderabad Division, Hyderabad. .....RESPONDENT 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 appropriate Writ, Order or Direction, more particularly in the nature of Writ of Mandamus, declaring the orders of assessment No.A2/523/2004-05 dt 31-3-2008, passed by the Commercial Tax Officer, General Bazar, Secunderabad, as illegal, void, inoperative and set a side the same and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.S.CHAKRAPANI Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (per Sri CVNR.J) This writ petition is filed for a writ of mandamus to set aside the assessment order dated 31.3.2008 passed by the respondent. It is not necessary to go into the facts in detail. It will suffice to state that the petitioner is claiming exemption in view of Act 2 of 2005 in respect of the liquor supplied to Canteen Stores Department (CSD). The grievance of the petitioner is that though there is no dispute about the fact that the supplies made by the petitioner to CSD cannot be treated as first sales liable for tax, the respondent assessed the petitioner to pay the tax of a sum of Rs.1,60,43,071/- mainly on the ground that the petitioner failed to produce the necessary certificates from the CSD. According to the petitioner, it is not under such an obligation in view of the provisions of Act 2 of 2005, which automatically exempted the petitioner from payment of tax. At the hearing, Sri S.R.Ashok, learned Senior Counsel for the petitioner submitted that had a proper opportunity been given to the petitioner by mentioning the material allegations in the show cause notice, it would have satisfied the respondent that the petitioner is not liable for payment of tax. The learned Government Pleader for Commercial Taxes concedes that some of the grounds on which the assessment is made are not contained in the show cause notice. In view of the same, the writ petition is disposed of with the direction that the impugned assessment order shall be treated as a show cause notice and the petitioner shall file its objections within a period of three weeks from today. On receipt of such objections, the respondent shall pass a detailed order after giving an opportunity of personal hearing to the petitioner’s representative and till then, the impugned order shall not be given effect to. The writ petition is accordingly disposed of. G.CHANDRAIAH,J DT.14.5.2008 C.V.NAGARJUNA REDDY,J Note: Furnish CC in one week (B/o) msv ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. Commercial Tax officer, General Bazar Circle, Secunderabad Division, Hyderabad. 2. 2CCs to GP for Commercial Taxes. 3. 2CD copies