WP(C) 6485/2011 BEFORE THE HON’BLE MR JUSTICE B. K. SHARMA Heard Mr. G.N. Sahewalla, learned Sr. Counsel assisted by Mr. D. Senapat i, learned counsel for the petitioner. Also heard Mr. R. Dubey, learned Standing Counsel, Finance (Taxation). The petitioner is aggrieved by Annexure-XI notice dated 3.12.2011, by wh ich it has been asked to submit the correct and complete return in the office of the Superintendent of Taxes, Dispur, Guwahati on or before 2.1.2012 with the ev idence of payment of extra amount of tax and interest, as indicated in the notic e. The said notice was preceded by Annexure-IX notice dated 1.11.2011 directing the petitioner to submit reply in respect of the purported failure on his part t o deposit the Entry Tax @ 2% amounting to Rs. 47,74,386/- on the purchase of mac hineries. The show cause notice was replied to by the petitioner by its letter d ated 5.11.2011 (Annexure-X). The petitioner has placed reliance on the Annexure-V notification dated 8.12.2010 towards claiming exemption from payment of Entry Tax in respect of the petitioner. The petitioner has also placed reliance on the Annexure - 6 & 7 let ters, both dated 23.6.2011, by which its original name Topcem India Ltd. was all owed to be changed as Topcem India along with its location of the industry. Pursuant to the aforesaid developments, the petitioner had submitted ret urns vide annexure-VIII series. It was only thereafter, the impugned show cause notice was issued to it. The petitioner submitted its reply. However, the grieva nce of the petitioner is that without dealing with the aforesaid aspect of the m atters, which were also highlighted in the show cause reply, the authority has p assed the impugned Annexure-XI letter / notice dated 3.12.2011. Considering the matter in its entirety, this writ petition is disposed o f directing the authority which had issued the impugned Annexure-XI notice dated 3.12.2011 to deal with the aforesaid aspect of the matter and to take into acco unt the show cause reply dated 5.11.2011 and pass appropriate order, upon hearin g the representative of the petitioner. Let the appropriate order be passed as expeditiously as possible, prefer ably within 31.1.2012. In the mean time, the respondents may issue ’C’ forms and other relevant forms to the petitioner. With the above directions and observations, the writ petition stands dis posed of, without however, any order as to costs.