1 S.B. Civil Writ Petition NO.4441/2001 (M/s. Mahaveer Minerals Vs. State & Ors.) Date of order : 9.5.2007 HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr. Dinesh Mehta, for the petitioner. Mr. Sangeet Lodha, for the respondents. By way of filing the present writ petition, the petitioner has challenged the order Annexure-11 dated 17.9.2001 whereby the original assessment was made by the Department for the year 1998-99 as well as the order Annexure-4 dated 2.12.2000. During the pendency of the writ petition, the petitioner has filed an application for the rectification of the order dated 17.9.2001. Upon the said application, rectification order was passed by the department on 30.9.2005. By way of filing the amendment application, the petitioner seeks amendment in the writ petition and wants to challenge the order passed on 30.9.2005, which has been passed upon the application filed for rectification of the order dated 17.9.2001. In the present writ petition, the petitioner cannot be permitted to challenge the order dated 30.9.2005 passed by the respondents upon the 2 application filed by the petitioner for rectification of the order. In these circumstances, the petitioner wants to withdraw the present writ petition with the liberty to challenge the said order dated 30.9.2005, which has been filed for rectification in the order of assessment for the year 1998-99 impugned in the present writ petition. Mr. Sangeet Lodha, learned counsel appearing on behalf of the respondents raised an objection that no liberty can be granted in the present writ petition to challenge those orders which have been passed by the Department for rectification in the order of assessment for other years. It is obvious that in the present writ petition, the order dated 17.9.2001 is under challenge which pertains to the assessment year 1998-99. Accordingly, the liberty is granted to the petitioner to challenge the rectification order dated 30.9.2005 for the assessment year 1998-99. However, for other rectification orders for assessment period viz. 1997-98, 1999-2000, 2000-01, the petitioner is free to challenge the same, if law permits. With these directions, the petition is 3 dismissed as withdrawn with the liberty as sought for by the learned counsel for the petitioner. (GOPAL KRISHAN VYAS), J . arun