Writ Petition No.5071/2011 08.11.2011 Shri Sumit Nema, learned counsel for the petitioners. Ms. Mini Ravindran, learned Deputy Advocate General for the respondents. It has been stated by the learned counsel for the petitioners that vide Ordinance No.2 of 2011 published in the Madhya Pradesh Rajpatra dated 27th September, 2011 in Schedule I to the MP VAT Act, 2002, after serial No.87, an entry has been inserted, which reads thus: - “88. Recharge voucher for pre-payment of cellular phone talk-time and service charges.” In view of the aforesaid amendment, he submits that the Assessing Officer be directed to frame the assessment in terms of this ordinance and proceed in the matter, in accordance with law. In view of this Ordinance No.2 of 2011, we dispose of this petition directing the Assessing Officer to frame the assessment, taking into consideration the effect of this ordinance in the matter. With the aforesaid observation and direction, the petition stands disposed of. C. c. as per rules. (Shantanu Kemkar) (Prakash Shrivastava) Judge Judge rcp