Kamalesh Kumar Mohanty Vs Executive Engineer , Titilagarh Division, Bolangir, Tpcodl

Pursuant to order dtd.20.02.206, Mr. P.K. Tripathy, learned counsel entered his appearance on behalf of TPWODL by filing Vakalatnama in Court. The same be kept in record.

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Learned counsel appearing for the TPWODL contended that after passing of the provisional assessment order under Annexure-1 and with due consideration of the objection filed by the Petitioner under Annexure-3, provisional assessment so issued under Annexur-1 has been made final vide order dtd.09.09.2022. It is accordingly contended that since final assessment order has already been passed, Petitioner has to prefer appeal against such an order.

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Learned counsel appearing for the Petitioner on the other hand contended that after filing of the objection to the provisional assessment order, Petitioner was never given an opportunity of hearing and without following the same, final assessment order has been passed on 09.09.2022. It is accordingly contended that Petitioner

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be given an opportunity to put forth his grievance before the authority concerned and the matter be reheard.

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Having heard learned counsel appearing for the Parties, considering the submission made and after going through the final assessment order so produced in Court, this Court finds that objection filed by the Petitioner under Annexure-3 has not been taken into consideration while passing the final assessment order.

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5.1. In that view of the matter, this Court is of the view that Petitioner is required to be given an opportunity of hearing by Opp. Party No. 2 prior to passing the final assessment order. Therefore, this Court while disposing the writ petition, directs Opp. Party No. 2 to give a personal hearing to the Petitioner and consider the objection so filed by him under Annexure-3 and pass a fresh final assessment order. Till a fresh final assessment order is passed, no coercive action be taken against the Petitioner, subject to payment of Rs.10,000/- from out of the demand raised in the provisional assessment order within a period of two (2) weeks hence, which shall be however without prejudice to the rights and contention of both the Parties.

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