THE HON'BLE MR JUSTICE A GOPAL REDDY THE HON’BLE MR JUSTICE N RAVI SHANKAR WRIT PETITION NO. 5203 OF 2011 DT. 8.3.2011 Between: The Singareni Collieries Co Ltd … Petitioner And The Deputy Commissioner 9CT) Waranga division and another … Respondents Counsel for the Petitioner: Sri S Dwarakanath Counsel for respondents: G P for CT The Court made the following ORDER: THE HON’BLE SRI JUSTICE A GOPAL REDDY AND THE HON’BLE SRI JUSTICE N RAVI SHANKAR WRIT PETITION NO. 5203 OF 2011 JUDGMENT : (Per AGR,J) This writ petition is filed questioning the order passed by the first respondent dated 3.1.2011 and to set aside the consequential order passed by the second respondent dated 17.1.2011. The petitioner company is registered under the APGST and the second respondent passed assessment order dated 26.3.2008, against which the petitioner submitted an appeal before the Appellate Deputy Commissioner. The Appellate Deputy Commissioner on consideration of the matter partly remanded and partly allowed the appeal. Insofar as dismissal of the appeal, a further appeal in T.A.No. 28 of 2009 is filed and the same is pending before the Sales Tax Appellate Tribunal. While so, the first respondent issued a pre- revision show cause notice under section 20 (2) of the Act on 29.11.2008. Objecting to the same, the petitioner has filed his reply dated 20.1.2009 and also furnished the necessary documents in support of its claim. Thereafter the impugned order dated 3.1.2011 was passed confirming the revision of assessment and levying differential tax of Rs. 54,20.237.00 @ 7 % on a turnover of Rs.7,74,31,967.00. Hence, the present writ petition. The main ground raised in the present writ petition is that the petitioner company has submitted its necessary documents and objections and that hearing on objections took place before the then Appellate Deputy Commissioner who was later transferred, and the succeeding officer long after that without reopening the matter for hearing, in a mechanical manner passed the impugned order, which is in violation of principles of natural justice. The plea of the petitioner is that it is a case where one officer heard the matter and another officer passed the order and this was mentioned in para 14 of the affidavit filed in support of the writ petition. This is clearly in violation of principles of natural justice. The learned Government Pleader for Commercial Taxes, fairly admitted that no opportunity was given to the petitioner and the matter can be remitted for fresh disposal after affording reasonable opportunity to the petitioner. For the foregoing reasons, the impugned order dated 3.1.2011 is liable to be set aside and the same is hereby set aside. It is needless to say that consequential orders, if any passed arising out of the impugned order are also set aside. The matter is remitted back to the first respondent for fresh disposal on merits after affording reasonable opportunity to the petitioner. Accordingly, the writ petition is allowed. No costs. _______________ A GOPAL REDDY,J ________________ N RAVI SHANKAR,J DATE: 8.3.2011 TVK THE HON’BLE SRI JUSTICE A GOPAL REDDY AND THE HON’BLE SRI JUSTICE N RAVI SHANKAR WRIT PETITION NO. 5203 OF 2011 DATE: 8.3.2011