WP(C) 5116/2011 BEFORE HON’BLE MR JUSTICE A.K.GOEL This petition challenges the proceeding for recovery of tax vide notice dated 1 6.3.2011 under the provisions of Assam Finance( Sales Tax) Act, 1956. Case of the petitioner is that though the order of assessment dated 6.11.1997 wa s set aside by the appellate authority and no fresh order of assessment was pas sed, recovery proceedings have been initiated by stating that an order of assess ment dated 25.4.2005 had been passed. In fact, the said order of assessment was never served on the petitioner. In view of the fact that the order of assessment is said to have been passed o n 25.4.2005, if the same has not been served on the petitioner, it can take appr opriate remedies against the said order in accordance with law by counting the l imitation from the date of passing of the order. In view of this alternative remedy, there is no ground to entertain this petitio n on merits at this stage and the same stands disposed of without prejudice to the remedies of the petitioner with a direction that, recovery proceedings will continue only after serving a copy of the order of assessment on the petition er.