Rule 25(5) of the A.P. VAT Rules stipulates that, where any VAT re filed by the VAT dealer appears to the authority prescribed to be incorrec incomplete, he shall assess the tax payable to the best of his judgment in F VAT 305 after affording a reasonable opportunity to the dealer in Form V 305A. It is evident, from Rule 25(5), that it is only the prescribed authority w is entitled to assess the dealer to tax after affording the dealer a reasona opportunity of being heard. The authority prescribed, under Rule 25(5), is authority in whose favour an authorization has been given under Rule 59 of A.P. VAT Rules. As it is not in dispute that the officer, who assessed petitioner to tax, was not authorized to make assessment when he issued show cause notice on 22.09.2011, the assessment order is set aside, follow the judgment of this Court in Sri Balaji Flour Mills v. Commercial Tax Offi Chittoo r[1] and M/s. Dekars Fires and Security Systems Pvt. L Hyderabad v. the Deputy Commissioner (CT), Secunderabad Divis Hyderabad[2] . It is made clear that this order shall not preclude respondents from taking action afresh, in accordance with law, to assess petitioner to tax. The Writ Petition is disposed of accordingly. miscellaneous petitions pending, if any, shall also stand disposed of. No cos
