WP(C) 5744/2009 BEFORE THE HON’BLE MR. JUSTICE AMITAVA ROY Heard Mr. JC Gaur, learned counsel for the petitioner and Mr. B Gogoi, learned S tanding Counsel, Finance Department, Government of Assam. The pleaded case of the petitioner in short is that being inspired by the incent ives including sales tax exemption under the Industrial Policy of Assam, 1997, i t had set up its Small Scale Industrial unit for manufacturing/assembling of DG sets, Fuel Tanks etc., at Rani Industrial Area. It started its commercial produc tion with effect from 22.09.2003. It was under the aforementioned policy also gr anted eligibility certificate for all the benefits/incentives including the sale s tax exemption w.e.f. 22.09.2003 to 21.09.2010. In view of the amendment to the Environment (Protection) Rules, 1986, the petitioner in order to make its unit aligned to the standards prescribed thereby made additional fixed capital invest ment amounting to Rs. 25,28,437/-. As inspite thereof, as required by the Policy , the eligibility certificate and the authorization certificate for the addition al fixed capital investment were not issued to the petitioner and as a consequen ce thereof, it had been wrongly assessed for the periods of 2005-06, 2006-07, 20 07-08, it approached this Court for redress. During the pendency of the instant petition, according to the petitioner, both t he eligibility certificate as well as the certificate of entitlement (same as au thorization certificate) have been issued w.e.f. 20.07.2005 till 19.07.2014. Thi s has been brought on record by an additional affidavit filed by it on 25.02.201 1. Mr. Gaur, has urged that in view of the intervening developments as above, the a ssessment of the petitioner’s tax liability for the aforementioned periods has t o be redone and that therefore, the impugned order of assessment dated 15.06.200 9 passed to that effect in absence of the eligibility certificate and the certif icate of entitlement ought to be interfered with. Mr. Gogoi, however, has submitted that as an immediate consequence of the issuan ce of the two certificates, such an exercise is a must, no direction to that eff ect ought to be issued by this Court. Upon hearing the learned counsel for the parties and on a consideration of the p leaded facts as noticed hereinabove, this petition is closed leaving the respond ents to make a fresh assessment of the tax liability of the petitioner in view o f the issuance of the eligibility certificate and the certificate of entitlement . The petition stands disposed in the above terms. No costs.