- (1.)THESE writ petitions are listed today for admission and I heard the learned counsel for the petitioner as well as the learned Government Advocate for the respondent.
(2.)THE prayer in these writ petitions is for a writ of Certiorari to call for the records of the impugned proceedings of the respondent herein in tngst Assessment Nos. 0360494/2000-01 dated 30. 12. 2005, 0360 494/2001-02 dated 30. 12. 2005 and 0360494/2002-03 dated 30. 12. 2005 respectively and quash the same and further to direct the respondent to furnish the statement and records relied upon in the orders and provide opportunity for cross-examination of third parties.
(3.)THOUGH several grounds were canvassed by the learned counsel for the petitioner, the only ground which is sufficient for consideration by this court, among other grounds, is that the respondent should have afforded an opportunity to the petitioner for cross examining one Mahendra Kumar Jain whose statement has been relied upon by the Department and that the respondent should have also furnished to the petitioner the statement of witnesses which have been relied upon by the Department, but the same was not complied with.