(1.) Heard Mr. M. Saikia, the learned counsel appearing on behalf of the Petitioner in both the writ petitions and Mr. B. Chowdhury, the learned Standing counsel appearing on behalf of the Respondents in both the writ petitions.
(2.) Both the writ petitions are interrelated and as such taken up for disposal by this common judgment and order.
(3.) The Petitioner has assailed the order passed by the learned Appellate Authority dtd. 8/12/2023 in Appeal No.4/2023 in WP(C) No.81/2024. The reassessment bill so prepared in pursuance to the order passed by the learned Appellate Authority dtd. 8/12/2023 in Appeal No.4/2023 i.e. the Bill dtd. 30/12/2023 is the subject matter of challenge in WP(C) No.646/2024.