Assessment order challenge for non-consideration of objections ends with liberty to seek reconsideration after hearing

The assessment order was challenged on the ground that the authority had not considered the petitioner's reply and objections. The matter was disposed of with liberty to the petitioner to appear before the authority, file additional representations and documents, and seek reconsideration of the assessment after being heard. The operative effect was a remand-like opportunity for fresh consideration of the assessment after compliance with the hearing requirement.

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Issues: Whether the assessment order was liable to be interfered with for failure to consider the petitioner's reply and objection, and whether the matter required reconsideration after affording a further opportunity of hearing.

Outcome: The matter was disposed of with liberty to the petitioner to appear before the authority, file additional representation and documents, and seek reconsideration of the assessment after hearing.

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