WP/24685/2008 of M/s. Tirumala Constructions Vs The Commercial Tax Officer on 29 December 2008

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD

(Special Original Jurisdiction)

MONDAY, THE TWENTY NINETH DAY OF DECEMBERTWO THOUSAND AND EIGHT

PRESENT

THE HON'BLE MR JUSTICE GODA RAGHURAM

and

THE HON'BLE MR JUSTICE SANJAY KUMAR

WRIT PETITION No.24685 of 2008

Between:

M/s. Tirumala Constructions Rep. by its Partner, Mr. D. Bhavan Kumar 1-5, Video Colony, Opp. Sai Baba Temple, Miapur, Chanda Nagar, Hyderabad. Miapur, Chanda Nagar, Hyderabad.

..... PETITIONER

AND

The Commercial Tax Officer Madhapur Circle Hyderabad.

.....RESPONDENT

Petition under Article 226 of the constitution of India praying thatin the circumstances stated in the Affidavit filed herein the High Courtmay be pleased to issue Writ of Mandamus or any other appropriatewrit or order or direction declaring the action of the respondent inpassing the two proceedings dated19-03-2008 for the assessmentyear 2004-2005 without even issuing show cause notice is in violationof principles of natural justice and rule of law and also barred bylimitation and consequently set aside the proceedings of therespondent, dated 19-03-2008 as null and void.

Counsel for the Petitioner:MR.SHAIK JEELANI BASHA

Counsel for the Respondent No.: GP FOR COMMERCIAL TAX

The Court made the following :

THE HON'BLE MR JUSTICE GODA RAGHURAMand THE HON'BLE MR JUSTICE SANJAY KUMAR

WRIT PETITION No.24685 of 2008

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

The assessee challenged the two proceedings, both dated 19-03-2008 passed by the respondent for the assessment year 2004-05on the principal ground that these orders have been passed evenwithout issuing a show-cause notice to it.

Learned Special Standing Counsel for the Commercial TaxDepartment appearing for the respondent, on instructions, states thatthe allegation, regarding the assessment orders passed by therespondent without notice to the assessee, is borne out from therecord.

On this factual position, the two impugned orders, dated 19-03-2008, passed by the respondent for the assessment year 2004-05are unsustainable, require to be invalidated and are accordingly setaside. The orders shall however be treated as a show-cause notice tothe petitioner-assessee and after receipt of objections/explanationsfrom the petitioner, which shall be filed within three weeks from thedate of receipt of a copy of this order, the respondent may proceed topass orders of assessment afresh and in accordance with law.

The writ petition is disposed of as above at the stage ofadmission. There shall be no order as to costs.

____________________

GODA RAGHURAM, J

__________________

SANJAY KUMAR, J

Date: 29-12-2008Prv

To

// TRUE COPY //

..... REGISTRARSECTION OFFICER

2.2CD copies

Form-NIC-OGS/WP{KBJ}