WP/27172/2008 of Wockhardt Hospitals Limited Vs The Commercial Tax Officer on 26 December 2008

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction)

TUESDAY, THE TWENTY THIRD DAY OF DECEMBERTWO THOUSAND AND EIGHT

PRESENT

THE HON'BLE MR JUSTICE GODA RAGHURAMand

THE HON'BLE MR JUSTICE SANJAY KUMAR

WRIT PETITION No.27172 of 2008

Between:

Wockhardt Hospitals Limited Rep. by its Authorized Person, Mr.Sudhaker Jadhav Regd. Office at Bandra Kurla Complex, Mumbai.

(Kamineni Wockhardt Hospital, King Koti, Hyderabad.)

..... PETITIONER

AND

The Commercial Tax Officer

Narayanaguda Circle, Hyderabad.

.....RESPONDENT

Petition under Article 226 of the constitution of India praying thatin the circumstances stated in the Affidavit filed herein the High Courtwill be pleased to to issue writ, order or direction, more particularly inthe nature of Wrti of Certiorari and call for the records relating toAssessment Order in Tin No.28310336192, dt. 3-12-2008, passed bythe respondent herein, for the Assessment Year 2007-08 (uptoFebruary, 2008) and quash the same.

Counsel for the Petitioner:MR.S.CHAKRAPANI

Counsel for the Respondent No.: GP FOR COMMERCIAL TAX

The Court made the following :

THE HON’BLE SRI JUSTICE GODA RAGHURAMANDTHE HON’BLE SRI JUSTICE SANJAY KUMARWRIT PETITION No.27172 of 2008

ORDER: (per the Hon’ble Sri Justice Goda Raghuram)

Aggrieved by the two Assessment Orders bearing referenceTin.No.28310336192, both dated 03.12.2008, passed by therespondent for the assessment years 2006-07 and 2007-08, the writpetition is filed inter alia, on the ground that despite the fact that thecounsel for the petitioner assessee had requested two weeks’ time tofile a reply to the earlier show cause notice dated 10.11.2008 requiringcertain information to be furnished, no time was granted nor theinformation sought furnished and the respondent proceeded to passthe order of assessment.

2. Learned Special Standing Counsel appearing for therespondent, on instructions, does not contest the fact that no time assought by the assessee was granted.

3. On this count alone, the orders of assessment, dated03.12.2008, for the assessment year 2006-07 and 2007-08 arevitiated. They are accordingly set aside. The petitioner shall nowrespond to the show cause notice already issued, treating theimpugned orders of assessment as show cause notices and may fileits response within a period of four weeks from the date of receipt of acopy of this order. The respondent is at liberty to pass fresh orders ofassessment after consideration of the assessees response, if submitted, within a period of four weeks. The assessee is further atliberty to address the respondent immediately seeking any particularsor information for the purpose of filing its response and, on suchrequisition submitted, the assessing authority shall respond theretoappropriately.

4. Accordingly, the writ petition is disposed of. No costs.

____________________

GODA RAGHURAM,J

Date: 26-12-2008Prv

_________________SANJAY KUMAR,J

To

1.2CCs to2.2CD copiesForm-NIC-OGS/WP{KBJ}

// TRUE COPY //

..... REGISTRARSECTION OFFICER