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TMI Blog2015 (2) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... ts furnished by the Regional Vigilance and Enforcement Officer, Vijayawada are not furnished to him - Violation of principles of natural justice - HELD THAT:- When the order of assessment is solely based on the material and reports submitted by the Regional Vigilance and Enforcement Officer, Vijayawada, it is obligatory on the part of authorities to supply such material along with the notice of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 556 under the provisions of the A.P. Value Added Tax Act, 2005. The petitioner is a successful bidder for sand quarry in the sand reach of Eturu village of Chandarlapadu Mandal in Krishna District. He is also a registered dealer on the rolls of Commercial Tax Officer, Nandigama circle. Based on the reports furnished by the Regional Vigilance and Enforcement Officer, Vijayawada, impugned order is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer, Peddapuram & Others (2012) 54 APSTJ 51. 3. Though counter affidavit is not filed, on instructions, it is submitted by the learned government Pleader appearing for respondent that the impugned assessment order is based on the reports furnished by the Regional Vigilance and Enforcement Officer, Vijayawada, who has examined the records of the assessee, and he admits that such reports were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 29.03.2014, and remit the matter for fresh consideration by the respondent/Respondent shall furnish to the petitioner, the reports/material supplied by the Regional Vigilance and Enforcement Officer, Vijayawada, and thereafter, pass appropriate orders afresh as expeditiously as possible, preferably within a period of four months from today. Subject to the above directions, the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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