M/S. Shiva Shankar Traders, v. Commercial Tax Officer-Ii, Nizamabad.

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO WRIT PETITION NO.25622 OF 2016 ORDER: (Per the Hon'ble The Acting Chief Justice Ramesh Ranganathan) Both Sri S.Dwarakanath, learned counsel for the petitioner, and Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes, would agree that, in the light of the assertion by the petitioner that they had closed their business, the impugned assessment order may be treated as a show cause notice; and the assessing authority be directed to pass a fresh assessment order within a specified time frame.

In the light of the submission made by the learned counsel on either side, the impugned assessment order is set aside. The said order shall be treated as a show cause notice to which the petitioner shall submit their reply within three weeks from today. The assessing authority shall at the earliest, and in any event within six weeks thereafter, pass an assessment order after affording the petitioner an opportunity of a personal hearing.

The writ petition stands disposed of accordingly. The miscellaneous petitions pending, if any, shall also stand disposed of. There shall be no order as to costs.

_________________________________ (RAMESH RANGANATHAN, ACJ) _____________________________ (U.DURGA PRASAD RAO, J) 02nd August 2016 JSU THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO

WRIT PETITION NO.25622 OF 2016 Date: 02.08.2016 JSU