Allowed

M/s. Ranga Builders and Contracting Company, v. The Assistant Commissioner (Ct)

Telangana HC19 Oct 2012WP/33213/2012

Case brief

AI extract

What is this about?

This order quashes an order of Assessment and confirmed appeals passed by revenue authorities for lack of authorization. The court relied on prior precedents where assessment without specific authorization was held unsustainable, granting the writ petition without awarding costs.

What did the court decide?

The impugned order of Assessment dated 12.01.2010 and the appellate order dated 30.12.2012 are quashed.

M/s. Ranga Builders and Contracting Company, Vs… — Writ and Judicial Review | Telangana HC (2012)

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THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO

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WRIT PETITION No.33213 of 2012

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

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The impugned order of Assessment dated 12.01.2010 passed by the first respondent as confirmed by the rejection of the appeal by the second respondent v i d e order dated 30.12.2010 and the consequent order of penalty are challenged in this writ petition inter alia on the ground that the order of Assessment is without jurisdiction as there is no authorization to the first respondent to pass an order of Assessment.

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It is contended by Sri S. Ravi, the learned Senior Counsel for the petitioner that the order of Assessment itself refers to an authorization granted to the first respondent to conduct audit of the petitioner’s business and there is no reference to any authorization for Assessment.

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The learned Special Government Pleader for Commercial Taxes, Sri B. Venkatadri, on instructions states that the first respondent was not authorized to pass order of Assessment in respect of the petitioner and therefore, the order of Assessment cannot be sustained.

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Recording the submission and following the decision of this Court in Sri Balaji Flour Mills, Chittoor v. The Commercial Tax Officer-II, Chittoor and others^[1] and the subsequent decision in Decars Fires and Security Systems Private Limited, Hyderabad v. Deputy Commissioner (CT), Secunderabad Division, Hyderabad and others^[2] and in the facts and circumstances fairly conceded by the learned Special Government Pleader for Commercial Taxes, the writ petition is allowed. The impugned order of Assessment dated

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12.01.2010 as confirmed by the appellate order of the second respondent dated 30.12.2012 are quashed. In the circumstances however there shall be no order as to costs.

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JUSTICE GODA RAGHURAM

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Date: 19.10.2012

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JUSTICE M.S.RAMACHANDRA RAO

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THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO

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WRIT PETITION No.33213 of 2012

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