HON’BLE SRI JUSTICE GODA RAGHURAM and HON’BLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION No.23475 of 2011 ORDER:- (Per HON’BLE SRI JUSTICE GODA RAGHURAM) It is fairly conceded by the learned Special Government Pleader for Commercial Taxes that in view of the decision of this Court in Balaji Flour Mills v. The Commercial Tax Officer, Chittoor[1] the order of assessment dated 22.06.2011 passed by the second respondent for the Assessment Years 2006-07, 2007-08, 2008-09 and 2009-10 in respect of the petitioner cannot be sustained, as the second respondent had no authorisation under Rule 59 of the Andhra Pradesh Value Added Tax Rules, 2005, for passing an order of assessment. 2. In the light of the submission and in view of the law declared i n Balaji Flour Mills case (1 supra) the impugned order of assessment dated 22.06.2011 passed by the second respondent is set aside. The authorised Assessing Officer shall however be at liberty to pass orders in accordance with law and after following due process of law. 3. The writ petition is accordingly allowed. There shall however be no order as to costs. ______________________ GODA RAGHURAM, J _____________________ N.RAVI SHANKAR,J 23rd August 2011 CVRK [1] 40 VST 150