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Judgment
As regards the prayer (b) is concerned, it stands covered by the judgment of the Supreme Court in Jindal Stainless Ltd. V. State of Haryanan; 2016(11) SCALE 1. As regards the challenge to the order dated 13th June, 2013 in reassessment proceedings, learned counsel for the Petitioner seeks leave to withdraw the present writ petition with liberty to approach the appellate authority in accordance with law. If such appeal is filed not later than 2nd January, 2023 accompanied by an application for condonation of delay explaining the delay on account of the pendency of the present writ petition, it would be considered on its merits by the Appellate Authority. It is made clear that this Court has not expressed any opinion in the matter.
Annexure-2 be returned subject to being substituted by an attested photocopy thereof.
The writ petition is disposed of as withdrawn with the liberty, as prayed for in the above terms.
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