Telangana High Court
WP/26886/2006 of M/s.Carzonrent (India) Private Limited, Vs Commercial Tax Officer, on 27 December 2006
COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY THE TWENTY SEVENTH DAY OF DECEMBER TWO THOUSAND AND SIX PRESENT THE HON’BLE SRI JUSTICE J.CHELAMESWAR and THE HON’BLE SRI JUSTICE D. APPA RAO W.P.No. 26886 of 2006 Between:- M/s. Carzonrent
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction)
WEDNESDAY THE TWENTY SEVENTH DAY OF DECEMBERTWO THOUSAND AND SIX
PRESENT
THE HON’BLE SRI JUSTICE J.CHELAMESWARand THE HON’BLE SRI JUSTICE D. APPA RAO
W.P.No. 26886 of 2006
Between:-
M/s. Carzonrent (India) Private Limited, Hyderabad.
..Petitioner
And
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1. The Commercial Tax Officer,
Begumpet Circle, Hyderabad and two others.
..Respondents
ORDER (Per JC,J) :
This writ petition is filed with a prayer as follows:
“To quash the impugned Final Order dated 02-12-2006 passed in Rc.No.URD/2002-03 by the firstrespondent for the assessment year 2002-03 (APGST) inseeking to levy tax under Section 5E of the APGST Act onthe service charges received by the petitioner by rent-a-carfacility to tax @ 8%.”
2. In substance, the petitioner is questioning anassessment order dated 02-12-2006 for the year 2002-03 underthe A.P.G.S.T. Act. Further details pertaining to the assessmentmay not be necessary for the present purpose.
3. The show cause notice was issued on
21-11-2006. It was served on the petitioner on 27-11-2006. Admittedly, the petitioner filed a letter on 01-12-2006 beforeassessing authority requesting a month’s time to file hisobjections. In fact, the assessment order states so. However,ignoring the request of the petitioner, the impugned assessmentorder came to be passed on 02-12-2006. The rejection of therequest of the petitioner is not supported by any reason.
4. In the circumstances, we are of the opinion that there isa failure of natural justice while making the assessment. Theimpugned order is therefore set aside. It is agreed by the learnedcounsel for the petitioner and the learned Government Pleader forCommercial Taxes that the petitioner shall file his objections, ifany, to the show cause notice on or before 10-01-2007. Upon thereceipt of which, it is open to the respondents to pass fresh assessment order for the year 2004-05, in accordance with law, after giving a reasonable opportunity to the petitioner.
5. With the aforementioned direction, the writ petition is disposed of. No costs.
______________________
J.CHELAMESWAR,J
______________________
December 27, 2006 D.APPA RAO,J
KVR