TMI Blog2013 (2) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader for Commercial Taxes, ORDER:- The order of the court was made by GODA RAGHURAM J.- Heard Sri Narendra Chetty, learned counsel for the petitioner and Sri P. Balaji Varma, the learned Special Government Pleader for Commercial Taxes for the respondents. An order of assessment dated June 19, 2012 passed by the first respondent for the tax period February 1, 2009 to March 31, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of assessment dated June 19, 2012 before the third respondent, on the ground that there was no valid authorization for assessment as also on the merits of the assessment order. The third respondent while rejecting the appeal despite noticing that the Deputy Commissioner concerned had issued a conditional authorization to assess the petitioner's case, in case of detection of any under-dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the need for assessment; and invites us to peruse the record of the Deputy Commissioner (CT), Kurnool. We regretfully decline the invitation. As pointed out by the Supreme Court in Commissioner of Police, Bombay v. Gordhandas Bhanji AIR 1952 SC 16, public orders publicly made should rest for their vitality on the content of the order and errors in such order could not be rectified by reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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