- (1.) The assessee namely M/s. Padam Kumar Jain has filed W.P.(T) No. 1614 of 2013 with respect to demand raised for the assessment year 2011-12, W.P.(T) No. 1612 of 2013 with respect to demand raised for the assessment year 2010-11 and W.P.(T) No. 1613 of 2013 with respect to demand raised for the assessment year 2009-10. Since a common question of law has been raised in all the three writ petitions, they were heard together and are disposed of by a common order.
(2.) In these writ petitions, the petitioner assessee has challenged the vires of Rule 64D of the Mineral Concession Rules, 1960 and has sought quashing of orders dated 31.01.2013 passed separately for the different assessment years.
(3.) Though, in the writ petitions, notification dated 10.12.2009 has been challenged and a declaration has been sought that the Central Government by virtue of substitution of Rules 64D of the Mineral Concessions Rules, 1960 has got no authority to fix sale price of Iron Ore which is a de-controlled item, the learned counsel for the petitioner during the course of argument submitted that the petitioner is not pressing those prayers at this stage and he confined his argument only to the question of violation of the principles of natural justice and prayed for remand of the matter to the Assessing Authority for a fresh decision in the matter. W.P.(T) No. 1614 of 2013;