KONATHALA AUDINARAYANA AND SONS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WE think, in the circumstances of the case, we would do well by disposing of the main writ petition itself, as the legal position is well-settled. The learned counsel for the petitioner as well as the learned Government Pleader for Commercial Taxes are agreeable to this course. The Supreme Court ruled and in a number of decisions this court also said the same thing, that when an assessment has been set aside and is sought to be revived by a Validation Act, there should be a fresh assessment. Following this established position, we allow the writ petition and quash demand notice G. I. No. 1213/63-64 dated 25th June, 1973, passed by the respondent. The respondent will be at liberty to make a fresh assessment according to law. In the circumstances of the case, there will be no order as to costs. Advocate's fee Rs. 100. W. P. M. P. No. 4433 of 1974.

(2.) IN view of the fact that the main writ petition itself has been disposed of, no further orders are necessary on this miscellaneous petition.