IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIRST DAY OF MAY TWO THOUSAND AND EIGHT PRESENT HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10894 OF 2008 Between: M/s.Sri Mallikarjuna Industries, Anjaneya Temple Street Old Guntur, Guntur, rep.by its Proprietor Mr.Sanku Koteswara Rao, S/o.S.Subba Rao ..... PETITIONER AND 1 The Deputy Commercial Tax officer-II, Lalapet circle Guntur 2 The Deputy Commercial Tax officer, Eluru Bazar Circle Guntur 3 Government of Andhra Pradesh, rep.by its Special Chief Secretary, Revenue Department, Secretariat Building, Hyderabad .....RESPONDENTS 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 writ of mandamus or any other appropriate writ or order or direction declaring: (a) the action of the 2nd respondent in passing the assessment proceedings dated 25.3.2008 for the year 2007-08 (upto January 2008) is without jurisdiction as contemplated under sub section (4) of section 2 of the APVAT Act an assessing authority means any officer of the Commercial Taxes Department authorised by the Commissioner to make any assessment in such area or area or areas or the whole of the State of Andhra Pradesh, (b) the action of the 1st respondent in passing the assessment proceedings without granting an opportunity of personal hearing though specifically sought for in the objections is contrary to the decisions of this Hon`ble Court reported in 45 APSTJ 116 and 41 APSTJ 6 as arbitrary, contrary to the provisions of the Act and also the same is in violation of principles of natural justice and consequently set aside the same as null and void land pass Counsel for the Petitioner :MR.M.V.PAVAN KUMAR Counsel for the Respondents : GP FOR COMMERCIAL TAXES The Court made the following : HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10894 OF 2008 ORDER : (Per Hon’ble Sri Justice L.Narasimha Reddy) The Deputy Commercial Tax Officer, Eluru Bazar, Guntur, issued a show cause notice dated 20th February 2008 to the petitioner in Form No.305A, proposing to levy tax on total turnover at the rate of 4%. The petitioner submitted his explanation on 07.03.2008, taking several pleas. He has also made a request to give an opportunity of personal hearing. The 2nd respondent passed an order of assessment of Value Added Tax on 25.03.2008, levying a sum of Rs.3,98,570/- as tax. Same is challenged in this writ petition. Sri M.V.Pavan Kumar, learned counsel for petitioner, submits that the impugned order is violative of principles of natural justice inasmuch as no opportunity of personal hearing is given to the petitioner inspite of specific request being made. Mr.Raji Reddy, The Special Government Pleader for Commercial Taxes, on the other hand, submits that the petitioner has got an effective alternative remedy of appeal, and therefore, this writ petition is not maintainable. It is true that the order passed by the 2nd respondent is appellable and a specific mention of the same is made in the order itself. The fact, however, remains that the petitioner has made a specific request in his explanation that he may be afforded an opportunity of personal hearing and the impugned order does not disclose that any such opportunity is given. Though the relevant provision of law does not require 2nd respondent to give personal hearing to the affected parties, he cannot deny the same when a specific request is made. In the judgment in Tirumala Milk Products Pvt. Ltd. Kadiveda v. The Government of India, Ministry of Finance[1], this Court held that the denial of opportunity of being heard even where a specific request is made, would vitiate the order of assessment. On this short ground, we allow the writ petition and set aside the impugned order and accordingly remit the matter to the 2nd respondent for fresh disposal. To avoid further delay in the matter, we direct that the 2nd respondent shall hear the petitioner on 10.06.2008 and the petitioner shall avail the said opportunity. _______________________ L. NARASIMHA REDDY, J 21st May 2008. __________________________ RAMESH RANGANATHAN, J ajr To 1 The Deputy Commercial Tax officer-II, Lalapet circle Guntur 2 The Deputy Commercial Tax officer, Eluru Bazar Circle Guntur 3 Government of Andhra Pradesh, rep.by its Special Chief Secretary, Revenue Department, Secretariat Building, Hyderabad [1] 41 APSTJ 6