Limitation objections to assessment proposal required fresh consideration after unaddressed grounds were restored for rehearing.

Limitation objections to a proposed assessment were not examined on the merits in the writ proceedings, although the petitioner had raised additional grounds on limitation. The earlier dismissal rested on a prior common judgment, but the record showed that these specific objections remained unconsidered. The HC therefore set aside the impugned judgment and restored the writ petition for limited reconsideration by the Single Bench on the limitation challenge to the assessment proposal.

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Issues: Whether the writ petition should be remanded for consideration of the limitation-based challenges to the proposed assessment.

Analysis: The writ petition had not been decided on the merits of the limitation grounds. The earlier dismissal was founded on an earlier common judgment, but the record showed that the petitioner had raised additional contentions on limitation against the assessment proposal. As those grounds were not considered, the matter required fresh consideration by the Single Bench.

Conclusion: The matter was remanded to the Single Bench for consideration of the limitation objections raised against the assessment.

Final Conclusion: The impugned judgment was set aside and the writ petition was restored for limited reconsideration on the question of limitation.

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