Restoration of writ petition permits challenge to reassessment process, with proceedings stayed pending further consideration.

Restoration of a dismissed writ petition was considered to permit a challenge to Section 147-A and related reassessment proceedings. The review application was allowed, the prior dismissal was set aside, and the writ petition was restored with liberty to amend. Reassessment proceedings were stayed while the restored writ petition remains pending, preserving the challenge to the reassessment process for further consideration.

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Issues: Whether the dismissed writ petition should be restored to enable a challenge to Section 147-A and the reassessment proceedings.

Outcome: The review application was allowed, the earlier dismissal was set aside, and the writ petition was restored with liberty to amend; reassessment proceedings were stayed during its pendency.

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