WP(C) 868/2011 BEFORE THE HON’BLE MR. JUSTICE U.B. SAHA The petitioner is registered shop for payment of Sale Tax/VAT and obtained his TIN No.18030019092 and has been paying the VAT regularly. According to the petit ioner, the petitioner is fully covered by the composition scheme issued by the G overnment of Assam under Section 20, Assam Valued Aided Tax Act 2003 and not lia ble to file return before the Revenue. The petitioner took steps as per the pres cription of the aforesaid composition scheme but the Revenue issued Show Cause N otice (Annexure-E) on 10.8.2010 and reminder Annexure-F) on 25.10.2010 and there after, issued demand notice dated 24.1.2011 (Annexure-G) to the writ petition. A ccording to the petitioner, while the revenue asked the petitioner to shown the cause, has already taken decision adverse to him and before appearance of him, r evenue in terms of the show cause also passed the final order as evident from De mand Note. Hence the writ petition. Heard Mr. U. Bhuyan, learned senior counsel assisted by Mr. H. Buragohai n, learned counsel for the petitioner as well as Mr. D. Saikia, learned Standing Counsel Finance Department. While urging for the relief sought for fairly submits that the writ peti tion can be dispose of by way of direction to the Superintendent of Taxes, Golag hat for giving a fresh hearing to the petitioner regarding his tax liability und er the AVA Tax Act and till then the Superintendent of Taxes, Golaghat may be di rected not to pass any adverse order against the petitioner on the basis of the (Annexure-E, F and G) to the writ petition. Mr. Saikia, learned Standing Counsel, Finance Department fairly in his u sual fairness conceded to the submissions of Mr. Bhuyan, learned counsel for the petitioner being the matter is being decided by the Court on merit. In view of the above submissions of the learned counsel for the parties and on going to the pleadings of the petitioner, this Court is of the considered opinion that it would meet justice if the Superintendent of Taxes, Golaghat, re spondent No.3 hear the petitioner afresh and till hearing the petitioner not to take any adverse action on the basis of the demand notice dated 24.1.2011 (Annex ure-G) to the writ petition. For hearing the petitioner, the respondent No.3 als o issue notice to him fixing a date of hearing so that the petitioner can appear and place his case before the Revenue Authority, respondent No.3. It is made clear that the Revenue Authority after hearing the petitioner is at liberty to pass any appropriate order in accordance with the law. With the aforesaid order, the instant writ petition is disposed of.