THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 19217 of 2009. ORDER: (Per Goda Raghuram, J) The assessment order and the penalty order both dt: 12.1.2009 passed by the 1st respondent are assailed inter alia on the ground that the said respondent was not duly authorised by the jurisdictional Deputy Commissioner to pass the impugned orders under Rule 59(4) of the A.P. VAT Rules, 2005. Reliance is placed on the decision of this Court in Sri Balaji Flour Mills vs. Commercial Tax Officer, Chittoor-II [(2011) 40 VST 150]. The learned Special Government Pleader for Commercial Taxes fairly concedes that the 1st respondent was not duly authorised to pass the impugned order. In the circumstances, in view of the decision of this Court referred to above, the impugned order of assessment and penalty order both dt. 12.1.2009 are quashed. However, it is open to the duly authorised or competent Officer to pass a fresh order of assessment and order of penalty as well, if so warranted, in accordance with law. The writ petition is allowed as above. There shall be no order as to costs. ____________________ GODA RAGHURAM, J _____________________ N.RAVI SHANKAR, J 13.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 3865 of 2006. ORDER: (Per Goda Raghuram, J) Dt. 13.09.2011.