C^ 5^ IN THE HON'BLE HIGH COURT OF JUDICATURE AT BILASPUR Writ Petition (T) No. ^4^ of 2011 PETITIONER: 9.v ^ ^•%V7° '^^^' ^^^ ^ M/s Classic Restaurant Central Point, Bilaspur through its proprietor Smf. Naresh Kour Ajmani' w/o Shri Ashok Kumar Ajmani aged about 45 years, r/o Dayalbandh, Bilaspur ^'" ^ Versus RESPONDENTS: •/ 1. State of Chhattisgarh, through Secretary, Finance, DKS Bhawan, Mantralaya, Raipur, Chhattisgarh , 2. Assistant Commissioner, Commercial Tax, Circle-3 , Sales Tax Office, Mungeli Road, Bilaspur ,3. The Commercial Tax Officer, Zone-3, Circle-3, Sales Tax Office, Mungeli Road, Bilaspur. WRIT PETITION UNDER ARTICLE 226/227 OF THE CONSTITUTION OF INDIA FOR ISSUANCE OF WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR DIRECTION OR ORDER AS THE FACTS OF THE CASE WARRANT /^ w PETITIQNER RESPONDENTS PETITIONER RESPQNDENTS PET!TIQNER RESR3NDENTS PETITIONER HLGH COURTOFCHHATTISGARH : BILASPUR WRIT PETITION m No. 2769 OF 2011 M/s. Punjabi Restaurant Versus- T. . State of Chhattisgarh & Others WRIT PETITION m No. 3473 OF 2011 M/s. Punjabi Jalpan Grah Versus - $ State of Chhattisgarfri & Others WRIT PETITION m No. 3476 OF 2011 M/s. Punjabi Hindu Hotel Versus : State of Chhattisgarh & Others WRIT PETITION m No. 3478 OF 2011 M/s. Classic Restaurant RESPQNDENTS Versus State of Chbattisgaiti & Others (Writ Petition under Article 226/227 ofthe Constitution of India) Single Bench ; Hon'bte Shri Satish K. Agnihotri, J. Present:- Shri Neelabh Dubey, Advocate for the petltioners. Shri Arun Sao, Government Advocate for the State. 1. ORDER (Passed on this 23rd day of September, 2011) Since,W.P.(T) Nos. 2769,3473, 3476 & 3478 of 2011 involve the same question offacts and taw, they are being considered and decided by this common order. At the very outset, Shri Sao, learned-Government Advocate appearing for the State respondents submits that there is some deficiency in the assessment order, thus, the assessing ofificer may be permitted to reconsider and decide the same, in accordance with law, after affording proper opportunity of hearing to the In view of foregoing, the assessment ordersdated 28.04.2010 [Annexure P-3 in W.P.fT) No.2769/2011, Annexure P-3 inW.P.(T) No.3473/2011, Annexure P-1 in W.P.(T) No.3476/2011 & Annexure P-3 in W.P.(T) No.3478/2011]and thereafter, consequentiat steps also are quashed and the tiberty is granted to the assessing officer to proceed further, as aforestated submission. Accordingly, the writ petition stands disposed of. No order asto costs. ashok Sd/- Satish K. Agnihotn Judge