ORDER :

UDPR, J.

1. The petitioner seeks writ of certiorari or any other writ or order directing quashing of the order of the 1st respondent dated 15.07.2018 passed in A.O.No.121443 for the tax period 2015-16, 2016-17 and 2017-18 (upto June, 2017) as illegal, arbitrary, without proper authorization and without proper opportunity to the petitioner and pass such other orders as the Court deems fit.

2. The petitioner runs stone crusher unit at S.Kota Road, Jami Village, Vizianagaram District. It is a turnover tax dealer (ToT) under the provisions of the AP VAT Act, 2005.

3. The 1st respondent, basing on the authorization for audit and assessment issued by the 2nd respondent on 09.03.2018, undertook assessment by issuing show cause notice to assess the turnover of the petitioner basing on the electricity consumption. The petitioner did not receive the show cause notice prior to the assessment. Hence, the petitioner was not aware of the best judgment assessment. It was only when a demand notice was issued for payment of tax that the petitioner realized that there was a demand for tax