M/s TATA Chemicals Limited v. The Commercial Tax Officer-II

M/s TATA Chemicals Limited, Rep. by its General Manager Indirect Taxation Mr. Shouvik K. Roy And Commercial Tax Officer, Gajuwaka Circle, VUDA Complex, Siripuram, Visakhapatnam …Petitioner …Respondent Oral Order: (Per Hon’ble Sri Justice Goda Raghuram) By the order impugned dated 30-4-2011 the respondent assessed the petitioner to tax under the provisions of the Central Sales Tax Act, 1956 and determined the total tax liability at Rs.1,14,57,402/-. The order of assessment issued in Form 305A under the AP VAT Act, 2005 is assailed, inter alia, on the ground that no notice preceded the order of assessment and the respondent was also not authorized to the order of assessment by jurisdictional Deputy Commissioner. It is stated fairly by the learned Standing Counsel for Commercial Taxes, on instructions from the respondent, that there was no extant authorization in favour of the respondent to conduct and pass an order of assessment. In view of the Judgment of this Court in Balaji Flour Mills v. The Commercial Tax Officer-II, Chittoor[1] the order of assessment dated 30-4-2011 passed by the respondent in respect of the petitioner is therefore, unsustainable and it is accordingly quashed. The writ petition is accordingly allowed. No costs. ______________________ GODA RAGHURAM, J ______________________ N. RAVI SHANKAR, J 18th August, 2011 GRR [1] 40 VST 150