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    <description>Provisional assessment orders passed after notice served only the previous day were treated as ex parte for want of adequate opportunity, but the writ petition was not entertained because the statute provided an alternative remedy to seek setting aside of an ex parte assessment on sufficient cause being shown. The Court reserved liberty to pursue that statutory remedy and directed that any application filed within the prescribed time should be considered on merits and not rejected merely for delay.</description>
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      <description>Provisional assessment orders passed after notice served only the previous day were treated as ex parte for want of adequate opportunity, but the writ petition was not entertained because the statute provided an alternative remedy to seek setting aside of an ex parte assessment on sufficient cause being shown. The Court reserved liberty to pursue that statutory remedy and directed that any application filed within the prescribed time should be considered on merits and not rejected merely for delay.</description>
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