WP(C) 3176/2009 BEFORE HON’BLE MR. JUSTICE B.K. SHARMA. . Heard Mr. U. Bhuyan, learned counsel for the petitioner as well as Mr. D. Saikia , learned Standing Counsel, Finance. This writ petition is directed against the Annexure-5 order dated 9.9.2008 passe d by the Respondent No.4 i.e. the Superintendent of Taxes, Guwahati Unit-C and A nnexure-7 order dated 15.6.2009 passed by the Commissioner of Taxes, Assam. By t he first impugned order dated 9.9.2008, the Superintendent of Taxes had passed t he assessment order and by the second impugned order, the Commissioner of Taxes rejected the revision petition filed by the petitioner. Mr. U. Bhuyan, learned counsel for the petitioner, upon a reference to the show cause notice dated 9.9.2008 (Annexure-4 to the writ petition) submits that in te rms of the said show cause notice, the petitioner was to show cause in writing on or before 15.6.2009, but before the petitioner could do so, on the same day t he impugned Annexure-5 order dated 9.9.2008 was passed. Being aggrieved, the pet itioner had filed the revision petition before the revisional authority but the revisional authority without entertaining the said point, passed the impugned o rder dated 15.6.2009. Admittedly, the petitioner was not provided with the opportunity of being heard in terms of the aforesaid show cause notice dated 9.9.2008. As per the said sho w cause notice, time was available up to 15.6.2009 to make his written submissio n but before the same was done, the authority passed the impugned order dated 9. 9.2008 followed by revisional order dated 15.6.2009. Since the petitioner was not provided with opportunity of being heard, as was en visaged in the show cause notice itself, in my considered opinion, the impugned orders are not sustainable and accordingly, they are interfered with. However, t here shall be denovo consideration providing opportunity of being submitting wri tten objection to the show cause notice, as was envisaged in the show cause noti ce. In view of the above, the petitioner shall now submit their objection to the sho w cause notice within 10 (ten) days from today and thereafter the authority may pass appropriate order in accordance with law. Writ petition is allowed to the extent indicated above.