Court grants petitioner opportunity for reassessment post-tax payment, directs submission of objections within two weeks

The court disposed of the writ petition challenging the assessment order for the year 2016-17. Despite the petitioner's failure to utilize the appeal remedy, the court granted an opportunity post-tax payment. The petitioner was directed to treat the order as a show cause notice, submit objections within two weeks, and the respondent was instructed to conduct a reassessment after a personal hearing. No costs were imposed, and the case was closed.

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Issues:
1. Assessment order challenge for the year 2016-17.
2. Failure to avail appeal remedy.
3. Granting opportunity to petitioner post-tax payment.
4. Disposal of the writ petition with directions for objection filing and reassessment.

Analysis:
1. The petitioner challenged the assessment order dated 30.11.2017 for the year 2016-17.
2. The court noted that the petitioner did not utilize the appeal remedy provided by the Statute, which could have resulted in the dismissal of the writ petition.
3. Despite the assessment order being passed in November 2017, the court considered the petitioner's full tax payment via a cheque dated 06.4.2018. Consequently, the court decided to grant the petitioner an opportunity.
4. The writ petition was disposed of with a specific directive for the petitioner to treat the impugned order as a show cause notice and submit their objections within two weeks from the receipt of the court's order.
5. Upon the filing of objections, the respondent was instructed to provide the petitioner with a personal hearing and conduct a reassessment in compliance with the law.
6. No costs were imposed, and the related Writ Miscellaneous Petitions (WMPs) were closed as a result of the judgment.

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