(1.) WITH the consent of the counsel on both sides, the writ petition itself is taken up for final disposal.
(2.) THE prayer in the writ petition is to quash the assessment order dated 31. 3. 2003.
(3.) THOUGH the impugned proceedings have been challenged on several grounds, the one ground which according to the writ petitioner is sufficient to dispose of the writ petition, is ground No. d, which reads as follows: