12.Assailing the same, the petitioner preferred an appeal before the first respondent and the Government rejected the appeal of the petitioner vide G.O.(D)No.322/Commercial Taxes and Registration (K) Department dated 20.06.2013. Aggrieved by the said rejection order, the petitioner filed W.P.(MD)No.13487 of 2014, in which, this Court in order dated 07.04.2018 set aside the aforesaid G.O.(D)No.322 dated 20.06.2013 and remanded the matter back to the first respondent for reconsideration. Duly in terms of the order passed by this Court on 07.12.2018, the first respondent once again examined the appeal of the petitioner and all the other connected records in detail and only after that, rejected the appeal made by the petitioner by way of a detailed speaking order in G.O.(D)No.68 Commercial Taxes and Registration (K) Department dated 06.05.2019. While passing the impugned order on appeal preferred by the petitioner, the first Government has duly considered all the relevant grounds of appeal and facts of the case and only after that, has passed a reasoned order vide G.O.(D)No.68 dated 06.05.2019. Apart from the punishment imposed on the petitioner vide impugned rejection order, two more disciplinary proceedings were initiated against the petitioner.