IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FOURTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16788 of 2008 Between: M/s.Cognex Pharma Ltd., 67,I.D.A., Phase-II Hyderabad-500076, a company rep.by its Director P.Bhaskar Anand Swamy ..... PETITIONER AND The Commercial Tax officer,Narayanaguda Circle Second Floor,Old Kakatiya Hotel Building,Station Road, Nampally, 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 an appropriate writ order or direction more particularly in the nature of mandamus holding that the action of the Respondent in passing the impugned Assessment order in Assessment No.ABS/05/02/2332/2004-05(APGST) dated 20.3.2008 without waiting till expiry of the time granted in Show cause notice for filing objections as violative of the principles of natural justice barred by limitation illegal, and unsustainable and consequently set aside the same. Counsel for the Petitioner:MR.G.NARENDRA CHETTY Counsel for the Respondents.: SRI A.V. KRISHNA KOUNDINYA, SPL. GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16788 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the action of the Respondent in passing the impugned Assessment Order in Assessment No.ABS/05/02/2332/2004-05(APGST), dated 20.03.2008, without waiting till expiry of the time granted in the Show Cause Notice for filing objections, as violative of the principles of natural justice and illegal and consequently to set aside the same. The main grievance of the petitioner is that the show cause notice was served on the petitioner’s factory on 19.3.2008, giving 7 days time for filing objections against the proposal to levy tax on the total turnover and on that, the petitioner filed a letter to the respondent on 28.3.2008 requesting him to grant time up to 10.4.2008. But the respondent informed that the assessment order has already been passed on 20.3.2008 and that the order impugned has been passed before the expiry of the time granted in the show cause notice. Therefore, the order impugned is not sustainable and the same would amount to violation of principles of natural justice. Heard the learned Counsel appearing for the petitioner and the learned Special Government Pleader for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the respondent passed the impugned order, without giving sufficient opportunity to the petitioner to file objections and even before the expiry of the period that was granted to the petitioner to file its objections. On instructions, the learned Special Government Pleader contended that the order may be treated as a show cause notice and the petitioner may be permitted to file its objections. In the facts and circumstances of the case and in view of the submission of the learned Special Government Pleader, without expressing any opinion on the merits of the case, We feel it a fit case wherein an opportunity can be afforded to the petitioner to file its objections. Accordingly, the order impugned shall be treated as a show cause notice and the petitioner is at liberty to file its objections, within a period of three weeks from today and on filing such objections and after affording an opportunity of personal hearing, the respondent shall pass appropriate orders, in accordance with law. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 4th August, 2008 Note: Issue C.C. in one week (BO) Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:16788 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 04.08.2008