KALAVATHI STORES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioners are proprietary concerns carrying on business in cool drinks on wholesale basis and dealing with products of Hindustan Cocacola Beverages (P) Limited. They are registered dealers on the rolls of the first respondent, under the AP VAT Act, 2005. Orders of Assessment, both dated 23.12.2012 passed by the first respondent, in respect of the two petitioners are challenged on the substantive ground that despite the petitioners' responses submitted to the show cause notices and final show cause notices proposing the Assessment, the first respondent has failed to consider the same and has passed the orders of Assessment and confirmed the proposals in the show cause notices, by an ipse dixit order stating that the contentions urged by the dealers are not tenable. A perusal of the impugned orders of Assessment dated 23.04.2012 passed by the first respondent clearly disclose a total non application of mind to the specific objections urged by the dealers in response to the show cause notices issued earlier. The common reason recorded by the first respondent in the impugned orders of Assessment is that the contentions urged by the dealers "are not tenable". No analysis of the petitioners objections is apparent.

(2.) SINCE the impugned orders of Assessment have not considered and analysed the petitioners objections and recorded reasons, the orders are perverse and liable to the quashed.

(3.) SINCE the first respondent has passed wholly unreasoned and perverse orders of Assessment, we consider it appropriate to allow the writ petitions with costs of Rs. 1,000/ - in each writ petition to be paid by the first respondent by way of a deposit to the Secretary, A.P. State Legal Services Authority, within a period of two weeks from the date of receipt of a copy of this order. A copy of this order shall also be marked to the Secretary, A.P. State Legal Services Authority for information. The writ petitions are allowed as above with costs.