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Judgment
H.G. Ramesh, J.—Heard Sri R.V. Prasad, learned Counsel appearing for the petitioner and Sri H. Venkatesh Dodderi, learned Additional Government Advocate for respondents 1 to 5. Learned Counsel appearing for the petitioner submits that the impugned reassessment orders, penalty orders and the consequential demand notices which are produced at Annexures-B to B 23 are liable to be set side in the light of the judgment of the Supreme Court in Ashok Leyland Ltd. Vs. State of Tamil Nadu and Another, and the matter needs to be reconsidered by the jurisdictional Assessing Authority. Learned AGA on instructions from Additional Commissioner of Commercial Taxes (Law), submits that the matter may be remitted to the jurisdictional Assessing Authority for reconsideration in the light of the judgment of the Supreme Court referred to above.
In view of the above, I make the following order:
The impugned reassessment orders, penalty orders and the notices produced at Annexures-B to B 23 are set aside. The matter is remitted to the jurisdictional Assessing Authority for reconsideration in the light of the judgment of the Supreme Court referred to above. The said reconsideration shall be made in accordance with law, after affording an opportunity of hearing to the petitioner, expeditiously and in any event within six months from the date of receipt of a copy of this order.
The writ petition stands disposed of in the above terms.